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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 ..... 38/1/2017-Fin(R C)(17/2021-Rate)/2081, dated November 30, 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 Goa GST Act, 2017 ? As restaurant service has been notified under section 9(5) of the Goa GST Act, 2017, the ECO shall be liable to pay GST on restaurant services provided, with effect from 1st January, 2022, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rant service through ECOs shall be computed as defined in section 2(6) of the Goa GST 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 in-ward 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 charg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ECOs be taxed at five per cent. 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... furnishing 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 of GSTR-1 and Table 3.1 (c) of GSTR-3B, for the time being. 2. Difficulty, if any, in implementation of this circular may please be brought to the notice of the undersigned. Commissioner State Tax Note : Similar circular is issued under Central Goods and Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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