9911796707
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 ..... ification No.71/GST-2, dated the 29th December, 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 HGST Act, 2017? As restaurant service has been notified under section 9(5) of the HGST Act, 2017, the ECO shall be liable to pay GST on restaurant services provided, with effect from the 1 st January, 2022, through ECO. Accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HGST 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. Would ECOs be liable to reverse proportiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 sold by a restaurant to a customer under the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnish 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 implementation of this Circular may please be brought to the notice of the Department. SHEKHAR VIDYARTHI Excise Taxation Commissioner-cum- Commissioner of State Tax, Haryana No. 13-GST-II - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagem ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
