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.
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
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