https://www.taxtmi.com/circulars?id=66576 E-commerce operators are liable to pay GST on restaurant services supplied through their platforms under section 9(5), must discharge that GST in cash and will not be required to collect TCS or file GSTR-8 for those restaurant services. ECOs will issue invoices for such services. ECOs remain eligible to claim ITC for their own inputs, but cannot use ITC to pay GST on restaurant services supplied through them; other supplies through ECOs continue to be taxed and reported under existing supplier-led mechanisms. en-us Wed, 09 Feb 2022 00:00:00 +0530 Fri, 07 Jul 2023 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66576 E-commerce operators are liable to pay GST on restaurant services supplied through their platforms under section 9(5), must discharge that GST in cash and will not be required to collect TCS or file GSTR-8 for those restaurant services. ECOs will issue invoices for such services. ECOs remain eligible to claim ITC for their own inputs, but cannot use ITC to pay GST on restaurant services supplied through them; other supplies through ECOs continue to be taxed and reported under existing supplier-led mechanisms. Circulars GST - States Wed, 09 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66576