https://www.taxtmi.com/circulars?id=66012 E-commerce operators must pay GST in cash on Restaurant Service under section 9(5) supplied through their platforms from 1 January 2022; they need not collect TCS or file GSTR-8 for those restaurant services, but TCS continues for other supplies. ECOs already registered need not obtain separate registration; ECOs are liable even for services supplied by unregistered restaurants. The supplier must include such supplies in aggregate turnover, ECOs must issue invoices for restaurant services, and report them as outward taxable supplies in GSTR returns for the time being. en-us Fri, 17 Dec 2021 00:00:00 +0530 Fri, 18 Nov 2022 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66012 E-commerce operators must pay GST in cash on Restaurant Service under section 9(5) supplied through their platforms from 1 January 2022; they need not collect TCS or file GSTR-8 for those restaurant services, but TCS continues for other supplies. ECOs already registered need not obtain separate registration; ECOs are liable even for services supplied by unregistered restaurants. The supplier must include such supplies in aggregate turnover, ECOs must issue invoices for restaurant services, and report them as outward taxable supplies in GSTR returns for the time being. Circulars GST - States Fri, 17 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66012