<h1>E-commerce platforms to pay GST on restaurant services from January 1, 2022, per Notification No. 17/2021.</h1> The GST Council has decided that taxes on certain services, including restaurant services, provided through e-commerce platforms will be paid by the e-commerce operators, effective January 1, 2022. This follows Notification No. 17/2021-Central Tax (Rate) and Integrated Tax (Rate) issued on November 18, 2021. Under this directive, e-commerce operators must report taxable supplies in Form GSTR-3B under Table 3.1(a), while registered persons or restaurants providing services through these operators should report under Table 3.1(c), including nil and exempted supplies. Further details are available in CBIC Circular No. 167/23/2021.