TaxTMI 
TaxTMI 
GST on service supplied by restaurants through e-commerce operators
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....sued. 2. Certain representations have been received requesting for clarification regarding modalities of compliance to the GST laws in respect of supply of restaurant service through e-commerce operators (ECO). Clarifications are as follows : Sl. No. Issue Clarification 1. Would ECOs have to still collect TCS in compliance with section 52 of the JGST Act, 2017 ? As "restaurant service" has been notified under section 9(5) of the JGST Act, 2017, the ECO shall be liable to pay GST on restaurant services provided, with effect from 1st January, 2022, through ECO. Accordingly, the ECOs will no longer be required to collect TCS and file GSTR 8 in respect of restaurant services on which it pays tax in terms of section 9(5). On other goods ....
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....upplies of restaurant service made through ECOs be recorded as in-ward supply of ECOs (liable to reverse charge) in GSTR 3B ? No. ECOs are not the recipient of restaurant service supplied through them. Since these are not input services to ECO, these are not to be reported as inward supply (liable to reverse charge). 6. Would ECOs be liable to reverse proportional input tax credit on his input goods and services for the reason that input tax credit is not admissible on "restaurant service" ? ECOs provide their own services as an electronic platform and an intermediary for which it would acquire inputs/input service on which ECOs avail input tax credit (ITC). The ECO charges commission/fee, etc. for the services it provides. The ITC is u....
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....in the same manner as is being done at present. ECO will deposit TCS on such supplies. 9. Would "restaurant service" and goods or services other than restaurant service sold by a restaurant to a customer under the same order be billed differently ? Who shall be liable for raising invoices in such cases ? Considering that liability to pay GST on supplies other than "restaurant service" through the ECO, and other compliances under the Act, including issuance of invoice to customer, continues to lie with the respective suppliers (and ECOs being liable only to collect tax at source (TCS) on such supplies), it is advisable that ECO raises separate bill on restaurant service in such cases where ECO provides other supplies to a customer under t....