TMI BlogGST on service supplied by restaurants through e-commerce operatorsX X X X Extracts X X X X X X X X Extracts X X X X ..... t Service‛ under section 9(5) of the CGST Act, 2017 . Accordingly, the tax on supplies of restaurant service supplied through e- commerce operators shall be paid by the e-commerce operator. In this regard notification No. 17/2021 dated 18.11.2021 has been issued. 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 CGST Act, 2017 ? As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gregate turnover of person supplying restaurant service through ECOs? It is clarified that the aggregate turnover of person supplying restaurant service through ECOs shall be computed as defined in section 2(6) of the CGST Act, 2017 and shall include the aggregate value of supplies made by the restaurant through ECOs. Accordingly, for threshold consideration or any other purpose in the Act, the person providing restaurant service through ECO shall account such services in his aggregate turnover. 5. Can the supplies of restaurant service made through ECOs be recorded as inward supply of ECOs (liable to reverse charge) in GSTR 3B? No. ECOs are not the recipient of resta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scharged in cash. 8. Would supply of goods or services other than restaurant service through ECOs be taxed at 5% without ITC? ECO is required to pay GST on services notified under section 9(5) , besides the services/other supplies made on his own account. On any supply that is not notified under section 9(5), that is supplied by a person through ECO, the liability to pay GST continues on such supplier and ECO shall continue to pay TCS on such supplies. Thus, present dispensation continues for ECO, on supplies other than restaurant services. On such supplies (other than restaurant services made through ECO) GST will continue to be billed, collected and deposited in the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, ECO may also, for the time being, furnish the details of such supplies of restaurant services under section 9(5) in Table 7A(1) or Table 4A of GSTR-1 , as the case maybe, for accounting purpose. Registered persons supplying restaurant services through ECOs under section 9(5) will report such supplies of restaurant services made through ECOs in Table 8 of GSTR-1 and Table 3.1 (c) of GSTR-3B , for the time being. 3. Difficulty, if any, in the implementation of this circular may be brought to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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