Reverse Charge Mechanism in GST- E-Commerce Operator - GST Ready Reckoner - GST

..... d territory, e-commerce operator shall appoint a person in the taxable territory for the person of paying tax and such person shall be liable to pay tax. Notification No.17/2017-Central Tax (Rate) dated 28th Jun 2017 and Notification No. 14/2017-Intergrated Tax (Rate) dated 28 Jun 2017 In case of the following categories of services, the tax on intra-State supplies shall be paid by the electronic commerce operator: - (i) services by way of transportation of passengers by a radio-taxi, motorcab, maxicab, motor cycle, omnibus or any other motor vehicle. Explanation: - “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tr .....

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Reverse Charge Mechanism in GST- E-Commerce Operator - GST Ready Reckoner - GST

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..... ity of not exceeding 9[twenty-five cubic centimetres. [section 2(28) of the Motor Vehicle Act, 1988] "omnibus" means any motor vehicle constructed or adapted to carry more than six persons excluding the driver. [section 2(29) of the Motor Vehicle Act, 1988] For Example - Ola, Uber provides a transportation of passenger services. (ii) services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, except where the person supplying such service through electronic commerce operator is liable for registration under section 22(1) of the said Central Goods and Services Tax Act. For Example - OYO, Makemytrip, Agoda provides the services of ac .....

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Reverse Charge Mechanism in GST- E-Commerce Operator - GST Ready Reckoner - GST

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..... terms of section 52 of CGST Act 2017 in the same manner at present. Would ECOs have to mandatorily take a separate registration w.r.t supply of restaurant service notified under section 9(5) through them even though they are registered to pay GST on services on their own account? As ECOs are already registered in accordance with rule 8 (in Form GST-REG 01) of the CGST rules ( as a supplier of their own Goods or Services ). there would be no mandatory requirement of taking separate registration by ECOs for payment of tax on restaurant service under section 9(5) of the CGST Act, 2017. Would the ECOs be liable to pay tax on supply of restaurant service made by unregistered business entities? Yes. ECOs will be liable to pay GST on any restauran .....

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Reverse Charge Mechanism in GST- E-Commerce Operator - GST Ready Reckoner - GST

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..... mains unchanged even after ECO is made liable to pay tax on restaurant service. ECO would be eligible to ITC as before. Accordingly, it is clarified that ECO shall not be required to reverse ITC on account of restaurant services on which it pays GST in terms of section 9(5) of the CGST Act 2017. It may also be noted that on restaurant service, ECO shall pay the entire GST liability in cash (No ITC could be utilised for payment of GST on restaurant service supplied through (ECO). Can ECO utilize its Input Tax Credit to pay tax w.r.t ‘restaurant service’ supplied through the ECO? No. As stated above, the liability of payment of tax by ECO as per section 9(5) of CGST Act 2017 shall be discharged in cash. Would supply of goods or se .....

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Reverse Charge Mechanism in GST- E-Commerce Operator - GST Ready Reckoner - GST

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..... rough ECO - whether by the restaurant or by the ECO? The invoice in respect of restaurant service supplied through ECO under section 9(5) of CGST Act 2017 will be issued by ECO. Clarification may be issued as regard reporting of restaurant services, value and tax liability etc. in the GST return. A number of other services are already notified under section 9(5)of CGST Act 2017. In respect of such services, ECO operators are presently paying GST by furnishing details in GSTR 3B. The ECO may, on services notified under section 9 (5) of the CGST Act,2017, including on restaurant service provided through ECO, may continue to pay GST by furnishing the details in GSTR 3B, reporting them as outward taxable supplies for the time being. Besides, EC .....

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Reverse Charge Mechanism in GST- E-Commerce Operator - GST Ready Reckoner - GST

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..... erse charge, recipient is liable to pay GST. Thus, time of supply for supplies under RCM is different from the supplies which are under forward charge. The time of supply of goods, as per Section 12(3) of the CGST Act, 2017 in case of supplies of goods in respect of which tax is paid or liable to be paid on reverse charge basis. The time of supply of services, as per Section 13(3) of the CGST Act, 2017 in case of supplies for Services in respect of which tax is paid or liable to be paid on RCM basis. what is the Self Invoicing? Self-invoicing is to be done when purchased from an unregistered supplier, and such purchase of goods or services falls under RCM. This is because your supplier cannot issue a GST-compliant invoice to you, and thus y .....

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Reverse Charge Mechanism in GST- E-Commerce Operator - GST Ready Reckoner - GST

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