https://www.taxtmi.com/circulars?id=65346 E-commerce operators are liable to pay GST in cash on restaurant services supplied through their platforms under section 9(5); they need not collect TCS or file GSTR-8 for those services, need no separate registration, must issue invoices for such services, and cannot use ITC to discharge that liability. ECOs remain liable even if the restaurant supplier is unregistered, and the value of supplies through ECOs counts toward the supplier's aggregate turnover. Supplies through ECOs are not inward supplies for reverse charge. Reporting of these supplies should be made in GSTR-3B and relevant GSTR-1 tables as indicated. en-us Wed, 05 Jan 2022 00:00:00 +0530 Mon, 17 Jan 2022 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65346 E-commerce operators are liable to pay GST in cash on restaurant services supplied through their platforms under section 9(5); they need not collect TCS or file GSTR-8 for those services, need no separate registration, must issue invoices for such services, and cannot use ITC to discharge that liability. ECOs remain liable even if the restaurant supplier is unregistered, and the value of supplies through ECOs counts toward the supplier's aggregate turnover. Supplies through ECOs are not inward supplies for reverse charge. Reporting of these supplies should be made in GSTR-3B and relevant GSTR-1 tables as indicated. Circulars GST - States Wed, 05 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65346