https://www.taxtmi.com/circulars?id=69328 E-commerce operators are liable to pay GST on restaurant service supplied through their platforms; they must issue invoices and discharge that tax liability in cash. ECOs need not collect TCS or file GSTR-8 for restaurant services on which they pay tax, though TCS continues for other supplies not notified under section 9(5). ECOs need no separate registration to pay tax under section 9(5), remain liable even for supplies by unregistered restaurants, must include such supplies in restaurant aggregate turnover, and should not treat them as inward supplies for reverse charge. ITC cannot be used to pay GST on those restaurant services, but ECOs need not reverse ITC otherwise. en-us Tue, 28 Dec 2021 00:00:00 +0530 Tue, 10 Mar 2026 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69328 E-commerce operators are liable to pay GST on restaurant service supplied through their platforms; they must issue invoices and discharge that tax liability in cash. ECOs need not collect TCS or file GSTR-8 for restaurant services on which they pay tax, though TCS continues for other supplies not notified under section 9(5). ECOs need no separate registration to pay tax under section 9(5), remain liable even for supplies by unregistered restaurants, must include such supplies in restaurant aggregate turnover, and should not treat them as inward supplies for reverse charge. ITC cannot be used to pay GST on those restaurant services, but ECOs need not reverse ITC otherwise. Circulars GST - States Tue, 28 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69328