https://www.taxtmi.com/circulars?id=71496 For restaurant services supplied through e-commerce operators, the operator pays GST under section 9(5), including where the restaurant is unregistered. Tax must be discharged entirely in cash, without using input tax credit. The operator need not collect tax at source or file GSTR-8 for these supplies, but tax collection at source continues for supplies not notified under section 9(5). Operators issue restaurant-service invoices and report the supplies in GST returns; registered restaurants include the value in aggregate turnover and make specified return disclosures. en-us Mon, 25 Apr 2022 00:00:00 +0530 Wed, 30 Sep 2026 13:02:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71496 For restaurant services supplied through e-commerce operators, the operator pays GST under section 9(5), including where the restaurant is unregistered. Tax must be discharged entirely in cash, without using input tax credit. The operator need not collect tax at source or file GSTR-8 for these supplies, but tax collection at source continues for supplies not notified under section 9(5). Operators issue restaurant-service invoices and report the supplies in GST returns; registered restaurants include the value in aggregate turnover and make specified return disclosures. Circulars GST - States Mon, 25 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71496