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 ..... referred circular. For the uniformity, it has been decided that the said circular issued by the CBIC is being made applicable, mutatis mutandis , in implementation of the MGST Act, 2017. Copy of the referred CBIC circular is attached herewith. This Trade Circular is clarificatory in nature. Difficulty if any, in the implementation of this Circular may be brought to the notice of the office of the Commissioner of State Tax, Maharashtra. Yours faithfully, (RAJEEV KUMAR MITAL) Commissioner of State Tax, Maharashtra State, Mumbai Circular No. 167/23/2021-GST CBIC-190354/207/2021-TRU Section-CBEC Government of India Ministry of Finance Department of Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llect TCS and file GSTR 8 in respect of restaurant services on which it pays tax in terms of section 9(5). On other goods or services supplied through ECO, which are not notified u/s 9(5), ECOs will continue to pay TCS in terms of section 52 of CGST Act, 2017 in the same manner at present. 2 Would ECOs have to mandatorily take a separate registration w.r.t supply of restaurant service [notified under 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, 2017 (as a supplier of their own goods or services), there would be no mandatory requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 utilised by ECO for payment of GST on services provided by ECO on its own account (say, to a restaurant). The situation in this regard remains 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 the same order. 10. Who will issue invoice in respect of restaurant service supplied through ECO - whether by the restaurant or by the ECO? T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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