https://www.taxtmi.com/circulars?id=71496 E-commerce operators are liable to pay GST on restaurant services supplied through their platforms under section 9(5), including services supplied by unregistered restaurants. They need not collect tax at source or file GSTR-8 for such services, though these obligations continue for other supplies. GST on restaurant services must be paid entirely in cash and cannot be discharged through input tax credit. Operators issue invoices and report these supplies as outward taxable supplies, while restaurants include their value in aggregate turnover and report them in prescribed return tables. en-us Mon, 25 Apr 2022 00:00:00 +0530 Sat, 03 Oct 2026 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71496 E-commerce operators are liable to pay GST on restaurant services supplied through their platforms under section 9(5), including services supplied by unregistered restaurants. They need not collect tax at source or file GSTR-8 for such services, though these obligations continue for other supplies. GST on restaurant services must be paid entirely in cash and cannot be discharged through input tax credit. Operators issue invoices and report these supplies as outward taxable supplies, while restaurants include their value in aggregate turnover and report them in prescribed return tables. Circulars GST - States Mon, 25 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71496