https://www.taxtmi.com/circulars?id=70997 GST liability for restaurant services supplied through e-commerce operators is discharged by the operator under section 9(5). The operator need not collect tax at source or file GSTR-8 for these services, but continues to collect tax at source on supplies not notified under section 9(5). No separate registration is required. The operator issues the invoice and must pay the restaurant-service tax liability entirely in cash without using input tax credit, while retaining credit on inputs used for its own platform services. en-us Wed, 29 Dec 2021 00:00:00 +0530 Thu, 27 Aug 2026 09:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70997 GST liability for restaurant services supplied through e-commerce operators is discharged by the operator under section 9(5). The operator need not collect tax at source or file GSTR-8 for these services, but continues to collect tax at source on supplies not notified under section 9(5). No separate registration is required. The operator issues the invoice and must pay the restaurant-service tax liability entirely in cash without using input tax credit, while retaining credit on inputs used for its own platform services. Circulars GST - States Wed, 29 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70997