https://www.taxtmi.com/circulars?id=65549 E-commerce operators must pay GST on restaurant service supplied through their platforms under section 9(5), effective from January 2022, and need not collect TCS or file GSTR-8 for those services. ECOs need no separate registration, are liable even for services by unregistered suppliers, and must include such supplies in the supplier's aggregate turnover. These supplies are not inward supplies to ECOs. ECOs retain ITC for their activities but must pay GST on restaurant services in cash and cannot utilise ITC for that payment; ECOs will issue invoices and report in GSTR-3B/GSTR-1 as directed. en-us Thu, 10 Feb 2022 00:00:00 +0530 Fri, 29 Apr 2022 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65549 E-commerce operators must pay GST on restaurant service supplied through their platforms under section 9(5), effective from January 2022, and need not collect TCS or file GSTR-8 for those services. ECOs need no separate registration, are liable even for services by unregistered suppliers, and must include such supplies in the supplier's aggregate turnover. These supplies are not inward supplies to ECOs. ECOs retain ITC for their activities but must pay GST on restaurant services in cash and cannot utilise ITC for that payment; ECOs will issue invoices and report in GSTR-3B/GSTR-1 as directed. Circulars GST - States Thu, 10 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65549