https://www.taxtmi.com/circulars?id=66577 E-commerce operators are required to pay GST on restaurant services supplied through their platforms; they need not collect TCS or file GSTR-8 for those services, but must continue TCS for other supplies not notified. ECOs already registered need not obtain separate registration; ECOs will issue invoices for restaurant services supplied through them. Restaurant supplies through ECOs by unregistered persons are taxable and included in the restaurant's aggregate turnover. ECOs may retain ITC on their inputs but must discharge GST on restaurant services in cash and should report such outward supplies in GSTR-3B and relevant GSTR-1 tables. en-us Tue, 17 May 2022 00:00:00 +0530 Fri, 07 Jul 2023 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66577 E-commerce operators are required to pay GST on restaurant services supplied through their platforms; they need not collect TCS or file GSTR-8 for those services, but must continue TCS for other supplies not notified. ECOs already registered need not obtain separate registration; ECOs will issue invoices for restaurant services supplied through them. Restaurant supplies through ECOs by unregistered persons are taxable and included in the restaurant's aggregate turnover. ECOs may retain ITC on their inputs but must discharge GST on restaurant services in cash and should report such outward supplies in GSTR-3B and relevant GSTR-1 tables. Circulars GST - States Tue, 17 May 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66577