https://www.taxtmi.com/circulars?id=65523 From 1 January 2022, GST on restaurant service supplied through an e-commerce operator is payable by the ECO in cash under section 9(5). ECOs paying this tax need not collect TCS or file GSTR-8 for those services, may not use ITC to discharge the cash liability, and must issue the invoice for such restaurant services. ECO liability covers supplies by unregistered restaurants, and restaurants must include ECO-mediated supplies in their aggregate turnover; ECOs should report and pay these taxes in GSTR-3B and the appropriate tables of GSTR-1 for the time being. en-us Fri, 17 Dec 2021 00:00:00 +0530 Mon, 25 Apr 2022 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65523 From 1 January 2022, GST on restaurant service supplied through an e-commerce operator is payable by the ECO in cash under section 9(5). ECOs paying this tax need not collect TCS or file GSTR-8 for those services, may not use ITC to discharge the cash liability, and must issue the invoice for such restaurant services. ECO liability covers supplies by unregistered restaurants, and restaurants must include ECO-mediated supplies in their aggregate turnover; ECOs should report and pay these taxes in GSTR-3B and the appropriate tables of GSTR-1 for the time being. Circulars GST - States Fri, 17 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65523