https://www.taxtmi.com/article/detailed?id=10592 E commerce operators must pay GST in cash on restaurant services supplied through their platforms and cannot use Input Tax Credit for that tax. Reporting is effectuated via GSTR 3B Table 3.1.1, with 3.1.1(i) for ECO paid supplies and 3.1.1(ii) for registered suppliers making supplies through ECOs; such supplies must be excluded from the standard taxable supplies table. ECOs continue TCS for other supplies, need no separate registration if already registered, and must issue invoices for restaurant services they tax. en-us Tue, 09 Aug 2022 10:27:39 +0530 Tue, 09 Aug 2022 10:27:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10592 E commerce operators must pay GST in cash on restaurant services supplied through their platforms and cannot use Input Tax Credit for that tax. Reporting is effectuated via GSTR 3B Table 3.1.1, with 3.1.1(i) for ECO paid supplies and 3.1.1(ii) for registered suppliers making supplies through ECOs; such supplies must be excluded from the standard taxable supplies table. ECOs continue TCS for other supplies, need no separate registration if already registered, and must issue invoices for restaurant services they tax. Articles Goods and Services Tax - GST Tue, 09 Aug 2022 10:27:39 +0530 https://www.taxtmi.com/article/detailed?id=10592