https://www.taxtmi.com/highlights?id=89969 The CBIC clarified through Circular No. 240/34/2024-GST that electronic commerce operators liable to pay tax under Section 9(5) of CGST Act are not required to reverse input tax credit proportionately on inputs and input services for supplies made under Section 9(5). This extends the principle established in Circular No. 167/23/2021-GST for restaurant services to all services specified under Section 9(5). ECOs must pay the entire tax liability under Section 9(5) through electronic cash ledger only, without utilizing available ITC for such payments. However, ECOs may utilize ITC for discharging tax liability on their own service supplies. The Delhi State Tax Department adopted this clarification mutatis mutandis for uniform implementation under DGST Act, 2017. en-us Mon, 30 Jun 2025 18:29:02 +0530 Mon, 30 Jun 2025 18:29:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=89969 The CBIC clarified through Circular No. 240/34/2024-GST that electronic commerce operators liable to pay tax under Section 9(5) of CGST Act are not required to reverse input tax credit proportionately on inputs and input services for supplies made under Section 9(5). This extends the principle established in Circular No. 167/23/2021-GST for restaurant services to all services specified under Section 9(5). ECOs must pay the entire tax liability under Section 9(5) through electronic cash ledger only, without utilizing available ITC for such payments. However, ECOs may utilize ITC for discharging tax liability on their own service supplies. The Delhi State Tax Department adopted this clarification mutatis mutandis for uniform implementation under DGST Act, 2017. Highlights GST - States Mon, 30 Jun 2025 18:29:02 +0530 https://www.taxtmi.com/highlights?id=89969