https://www.taxtmi.com/circulars?id=65529 E-commerce operators must pay GST on restaurant services supplied through their platforms, replacing the restaurant supplier as the person liable for tax; they need not collect tax at source for those supplies nor obtain separate registration, and remain liable even if the supplier is unregistered. Restaurant service values must be included in the supplier's aggregate turnover. ECOs are not recipients for reverse charge, may claim ITC for their own operations but must pay GST on restaurant services in cash without using ITC, and should issue invoices and report these supplies in prescribed return tables. en-us Thu, 23 Dec 2021 00:00:00 +0530 Tue, 26 Apr 2022 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65529 E-commerce operators must pay GST on restaurant services supplied through their platforms, replacing the restaurant supplier as the person liable for tax; they need not collect tax at source for those supplies nor obtain separate registration, and remain liable even if the supplier is unregistered. Restaurant service values must be included in the supplier's aggregate turnover. ECOs are not recipients for reverse charge, may claim ITC for their own operations but must pay GST on restaurant services in cash without using ITC, and should issue invoices and report these supplies in prescribed return tables. Circulars GST - States Thu, 23 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65529