https://www.taxtmi.com/manuals?id=3511 E-commerce operators must pay GST in cash on restaurant services supplied through their platforms under the reverse charge notification; they need not collect TCS for such services and no separate registration is required. The ECO's liability covers services supplied by unregistered persons through the platform. ECOs are not recipients for reverse charge reporting and will issue invoices for restaurant services; they may claim ITC on their inputs but cannot use ITC to pay the GST on restaurant services. Supplies other than restaurant services remain subject to existing supplier liability and TCS by ECOs, with reporting in GSTR-1 and GSTR-3B accordingly. en-us Fri, 08 Dec 2023 17:55:00 +0530 Fri, 03 Jan 2025 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3511 E-commerce operators must pay GST in cash on restaurant services supplied through their platforms under the reverse charge notification; they need not collect TCS for such services and no separate registration is required. The ECO's liability covers services supplied by unregistered persons through the platform. ECOs are not recipients for reverse charge reporting and will issue invoices for restaurant services; they may claim ITC on their inputs but cannot use ITC to pay the GST on restaurant services. Supplies other than restaurant services remain subject to existing supplier liability and TCS by ECOs, with reporting in GSTR-1 and GSTR-3B accordingly. Manuals GST Fri, 08 Dec 2023 17:55:00 +0530 https://www.taxtmi.com/manuals?id=3511