Does restaurant has to pay GST on food being sold through ecommerce operator?

Quick Summary
This discussion clarifies the Goods and Services Tax (GST) implications for restaurants selling food through e-commerce operators like Zomato and Swiggy. Previously, restaurants paid GST on their entire turnover, including sales via these platforms. However, with the introduction of GST payable by e-commerce operators, restaurants now need to report these sales differently. The consensus is that restaurants are no longer directly liable for GST on these sales, and they should be disclosed in specific sections of GSTR-1 and GSTR-3B, potentially claiming refunds for any excess tax previously paid.

A new table has introduced
There is column in GSTR-1 to select RCM applicability, you need to tick that

Your sales are not falling under RCM but in E-commerce operator transactions. If it is b2b transaction and you choose RCM then it will show liability on your customer instead of ecommerce operator.

Moreover in restaurants nearly all supplies are b2c. Since you are not liable to pay GST you will show your supplies as nil rated in GSTR-1.

For GSTR-3B I have already told above

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
23 July 2026
Senior Accountant

Felicity Adobe LLP

Bengaluru

CA Inter

View Details
Company
29 July 2026
ACCOUNTANT

ONESTEP GST SOLUTION

New Delhi

B.Com

View Details
Company
16 July 2026
Manager - Finance & Accounts

Aliens Group

Hyderabad

CA Final

View Details
Company
Featured 02 August 2026
Accounts Executive

Aashok F&C Advisory

Guwahati

CA

View Details
Company
Featured 16 July 2026
Semi Qualified Company Secretary

Vakilsearch.com

Chennai

CS

View Details
Company
Featured 18 July 2026
CA Articleship

apricus india

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 10 July 2026
Article Assistant

N S Gokhale & Co

Thane

CA Inter

View Details
Company
06 July 2026
Chartered Accountant (Indirect Taxation)

Gowra Ventures Pvt Ltd

Hyderabad

CA

View Details
Follow