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
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