https://www.taxtmi.com/circulars?id=65361 E commerce operators are liable to pay GST in cash on restaurant services supplied through their platforms, and will not be required to collect TCS for those services; this liability applies even where the supplier is unregistered. ECOs need not obtain a separate registration to discharge this liability, must include such supplies in the supplier's aggregate turnover, are not recipients for reverse charge purposes, may continue to avail input tax credit but cannot use ITC to pay the GST on restaurant services, and should issue/report invoices and returns in the specified GSTR tables for accounting. en-us Wed, 19 Jan 2022 00:00:00 +0530 Thu, 20 Jan 2022 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65361 E commerce operators are liable to pay GST in cash on restaurant services supplied through their platforms, and will not be required to collect TCS for those services; this liability applies even where the supplier is unregistered. ECOs need not obtain a separate registration to discharge this liability, must include such supplies in the supplier's aggregate turnover, are not recipients for reverse charge purposes, may continue to avail input tax credit but cannot use ITC to pay the GST on restaurant services, and should issue/report invoices and returns in the specified GSTR tables for accounting. Circulars GST - States Wed, 19 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65361