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of <h1>E-commerce operators must pay GST on restaurant services under section 9(5) of CGST Act from January 1, 2022.</h1> Under section 9(5) of the CGST Act, e-commerce operators (ECOs) are responsible for paying GST on restaurant services provided through their platforms from January 1, 2022. ECOs are not required to collect TCS or file GSTR 8 for these services. They do not need separate registration for restaurant services if already registered under CGST rules. ECOs must pay GST on services supplied by unregistered entities and cannot use input tax credit (ITC) for these payments. Invoices for restaurant services are issued by ECOs. Other non-notified services through ECOs continue under existing GST and TCS rules.
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