Subject : GST on service supplied by restaurants through e- commerce operators - reg.
Ref : Circular No.167/23/2021-GST, dated 17-12-2021 issued by the CBIC, Government of India , Ministry of Finance, Department of Revenue.
******
The GST Council in its 45th meeting held on 17th September, 2021 recommended to notify, Restaurant Service' under section 9(5) of the APGST Act, 2017. Accordingly, the tax on supplies of restaurant service supplied through e- commerce operators shall be paid by the e-commerce operator. In this regard orders were issued in the Go.Ms.No.380, Revenue (CT-II) Department, dated 30.12.2021.
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). Hence Clarifications are issued as follows:
1.
2.
3.
4.
5.
6.
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 of GST on restaurant service supplied through ECO)
7.
8.
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.
10.
11.
The ECO may, on services notified under section 9 (5) of the APGST Act,2017, including on restaurant service provided through ECO, may continue to pay GST by 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 8 of GSTR-1 and Table 3.1 (c) of GSTR-3B, for the time being.
3. Difficulty, if any, in the implementation of this circular may be brought to the notice of the Chief Commissioner.
Ravi Shankar Narayan
Chief Commissioner