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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 ..... tor. In this regard notification No. 39-F.T dated 10.01.2022 has been issued with effect from 01.01.2022. 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 WBGST Act, 2017? As restaurant service has been notified under section 9(5) of the WBGST Act, 2017, the ECO shall be liable to pay GST on restaurant services provided, with effect f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll be computed as defined in section 2(6) of the WBGST 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 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ired 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the above circular may please be brought to the notice of the Commissioner. Sd/- (Khalid Aizaz Anwar) Commissioner, State Tax, West Bengal - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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