TMI BlogGST laws in respect of supply of restaurant service through e-commerce operators (ECO) u/s 9(5) of CGST Act.X X X X Extracts X X X X X X X X Extracts X X X X ..... uired 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 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. 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 sepa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ediary 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ie 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. Who will issue invoice in respect of restaurant service supplied through 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. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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