Composition Supply

Can Restaurant service which opt registration in Composition scheme, supply through Swiggy/ Zomato.
Replies (4)
Dear sir, as per the section 10(2) (d), (condition for composition scheme), the person should not engaged in supplies made though Electronic commerce operator who is required to collect TCS as per section 52. 
In section 52, Tcs is collected by ECO who collects the amount of goods and services from recepient. 
Therefore, the composition dealer cannot make supply through Zomato, Swiggy etc... 
the registered person shall not be eligible for composition scheme if engaged in making supply of goods through electronic commerce operator.

which means that restaurant service cannot supply goods through electronic commerce operator like swiggy, Zomato etc.
They need to collect 5% in the turnover where no ITC can be availed.
No...

Restricted by virtue of Section 10(2) of the CGST Act 2017.

Composition Scheme Dealers cannot supply their goods or services from an E-commerce operator who is required to collect Tax u/s 52 of the CGST Act 2017.

Warm Regards.
the persons who supply goods through e commerce operators are not eligible for composition scheme...

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 17 October 2026
Articled Assistant

RRPM & Associates LLP

Chennai

CA Inter

View Details
Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details
Company
02 November 2026
Audit Executive

SRJP & Co LLP

Kochi

CA Inter

View Details
Company
ARTICLESHIP 29 October 2026
Article Assistant (CA Inter / CMA Inter) - Thrissur

Varma Raja & Associates

Thrissur

CA Inter

View Details
Company
28 October 2026
Assistant Director/ Associate Director-Finance & Accounting

Krea University

Chennai

CA

View Details
Company
13 November 2026
Chartered Accountant - Fresher

Neeraj Bhagat & Co

New Delhi

CA

View Details
Company
Featured 07 November 2026
Paid Assisstant

DPV & Associates

Chennai

CA Inter

View Details
Company
ARTICLESHIP 20 October 2026
CA ARTICLE

AMKN & CO

Noida

CA Inter

View Details