The Commissioner of Commercial Taxes of Goa has issued clarification for e-commerce operators (ECOs) paying tax on supplies of restaurant service. The CBIC notification dated 30-11-2021 provided that the tax on supplies of restaurant service supplied through e-commerce operators shall be paid by the e-commerce operator.
It is clarified that the ECOs will no longer be required to collect TCS and file GSTR 8 in respect of restaurant services on which it pays tax. As ECOs are already registered in accordance with Rule 8 (in Form GST-REG 01) of the Goa GST Rules, there would be no mandatory requirement of taking separate registration by ECOs for payment of tax on restaurant service.
ECOs will be liable to pay GST on any restaurant service supplied through them including by an unregistered person.
