https://www.taxtmi.com/circulars?id=65325 E-commerce operators are liable to pay GST on restaurant services supplied through their platforms under section 9(5); when ECOs pay such tax they need not collect TCS or file GSTR-8 for those services. ECOs must pay GST on restaurant services in cash and will issue invoices for such services; they may not use ITC to discharge that liability, though they remain eligible to claim ITC on their own inputs and are not required to reverse ITC because they pay tax under section 9(5). en-us Fri, 31 Dec 2021 00:00:00 +0530 Tue, 04 Jan 2022 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65325 E-commerce operators are liable to pay GST on restaurant services supplied through their platforms under section 9(5); when ECOs pay such tax they need not collect TCS or file GSTR-8 for those services. ECOs must pay GST on restaurant services in cash and will issue invoices for such services; they may not use ITC to discharge that liability, though they remain eligible to claim ITC on their own inputs and are not required to reverse ITC because they pay tax under section 9(5). Circulars GST - States Fri, 31 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65325