QUERY RELATED TO GST ON RESTAURANTS
This query is : Resolved
20 November 2017
Dear Experts/members,
If small restaurant is selling its food items through online distributors ( e. g foodpanda, Zomato etc.)
now the online distributor are collecting the principal amount + GST from customers and GST amount which they are collecting is paid by them as TCS to govt
now as a restaurant where i will show such sales in GSTR 3B & GSTR 1 on which GST is not collected by restaurant.
please advice on the above issue.
21 November 2017
please help with your valuable comments
19 July 2025
As per the Finance Act, 2021 (amended w.e.f. 01 Jan 2022):
The liability to pay GST on restaurant services supplied through e-commerce operators (ECOs) now lies with the ECO, not the restaurant.
Before 1 Jan 2022 - Restaurant collects and pays GST and Restaurant files GSTR-1 and GSTR-3B with outward supplies
After 1 Jan 2022 - ECO (Zomato, Swiggy) collects and pays GST and Restaurant does not pay GST, but must report sales
The liability to pay GST on restaurant services supplied through e-commerce operators (ECOs) now lies with the ECO, not the restaurant.
Before 1 Jan 2022 - Restaurant collects and pays GST and Restaurant files GSTR-1 and GSTR-3B with outward supplies
After 1 Jan 2022 - ECO (Zomato, Swiggy) collects and pays GST and Restaurant does not pay GST, but must report sales
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- CAPITAL GAIN REDEVELOPED FLAT
- Multiple payment of self assessment tax for A Y 2025-2026
- Requirement under FEMA &RBI
- REGARDING ITR FILING QUESTION
- CLOSING STOCK QUERY
- Error in uploading Form 10BD
- Technical Glitch in ITR-4 Online Form (AY 2026-27): Sec 44AE Partner Remuneration not mapping to E8
- Query regarding TDS on EPFO Higher Pension Arrears- under wrong section
- ITC BENEFIT ON BROKRAGE PAID
- DUE DATE FOR ITR FILING
- Concept of Vendor and customner reconciliation
- Mistake in e-invoice identified after 24 hours
- EXPORT PAYMENT
- NRI ITR2 account in 2025-26.
- Query regarding reporting of exempt foreign remuneration in ITR (AY 2026-27)
- FEMA/RBI treatment — Amazon.ca arbitrage (US buy, Canada sell, goods never enter India)
- Goods return by customer
- INWARD REMITTANCE FOREIGN
- CPC and SAC
- Account freezed for Ineligible ITC Scrutiny for GST Annual Return
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
