Government of India
Ministry of Finance
Department of Revenue
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To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Sub: GST on service supplied by restaurants through e-commerce operators -reg.
The GST Council in its 45th meeting held on 17th September, 2021 recommended to notify "Restaurant Service" under section 9(5) of the CGST 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 notification No. 17/2021 dated 18.11.2021 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:
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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)
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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.
3. Difficulty, if any, in the implementation of this circular may be brought to the notice of the Board.
Anna Sosa Thomas
Technical Officer (TRU)
Email: anna.thomas@gov.in