https://www.taxtmi.com/circulars?id=65465 E-commerce operators are liable to pay GST on restaurant services supplied through their platforms from 1 January 2022, must pay that GST in cash and will not collect TCS or file GSTR 8 for those restaurant services. ECOs are liable even for services supplied by unregistered restaurants; the restaurants must include such supplies in their aggregate turnover. ECOs should not treat these as inward supplies liable to reverse charge. ECOs retain ITC eligibility for their inputs but cannot use ITC to pay GST on restaurant services; the ECO issues the invoice and reports supplies in GSTR 3B/GSTR 1 as directed. en-us Tue, 04 Jan 2022 00:00:00 +0530 Fri, 25 Mar 2022 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65465 E-commerce operators are liable to pay GST on restaurant services supplied through their platforms from 1 January 2022, must pay that GST in cash and will not collect TCS or file GSTR 8 for those restaurant services. ECOs are liable even for services supplied by unregistered restaurants; the restaurants must include such supplies in their aggregate turnover. ECOs should not treat these as inward supplies liable to reverse charge. ECOs retain ITC eligibility for their inputs but cannot use ITC to pay GST on restaurant services; the ECO issues the invoice and reports supplies in GSTR 3B/GSTR 1 as directed. Circulars GST - States Tue, 04 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65465