Tax on supplies of restaurant service shall be paid by the e-commerce operators supplying them

The Central Board of Indirect Taxes and Customs vide circular dated 04/01/2022 has clarified that the tax on supplies of restaurant service supplied through e-commerce operators, shall be paid by the e-commerce operator with effect from the 1st January, 2022.

In light of the above, E-commerce operator and registered person would report taxable supplies using form GSTR 3B.

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