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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 ..... l be paid by the e-commerce operator. In this regard notification No. F.12(1)FD/Tax/2021-84, dated 01.12.2021 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 RGST Act, 2017? As restaurant service has been notified under section 9(5) of the RGST Act, 2017, the ECO shall be liable to pay GST on restaurant services prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng restaurant service through ECOs shall be computed as defined in section 2(6) of the RGST 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh 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 manner as is being done at present. ECO will deposit TCS on such supplies. 9. Would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. (Ravi Jain) Chief Commissioner State Tax, Rajasthan, Jaipur. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanage ..... X X X X Extracts X X X X X X X X Extracts X X X X
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