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GST on E-commerce Operators

01 January 2022

suppose a restaurant supplies food through Zomato , who is liable to pay tax to the govt ?? restuarants or Zomato??

what is the latest changes applicable on this effective from Jan 2022.

what procedure was followed earlier in the above mentioned senario for payment of gst?

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15 Replies

CA Altamush Zafar (GST Consultant) (15907 Points)
Replied 01 January 2022

As of now Zomato will pay GST on food supplied through it.

Trex Gaming_67 (243 Points)
Replied 01 January 2022

So rcm would be applicable right?

CA Altamush Zafar (GST Consultant) (15907 Points)
Replied 01 January 2022

Actually Zomato will be considered as supplier and therefore zomato will treat it as its outward supplies.

So its not RCM

Trex Gaming_67 (243 Points)
Replied 01 January 2022

Oh,
so how will the restaurant show it while filing gstr 1 and 3b?

CA Altamush Zafar (GST Consultant) (15907 Points)
Replied 01 January 2022

As per circular for the time being the restaurants will show it as nil rated supply in table 8 of GSTR-1 and correspondingly in 3.1(c) of GSTR-3B. In my opinion even that is not required but follow the circular as it does not have tax implications and will be helpful in reconciliations with Income Tax return at year end

Trex Gaming_67 (243 Points)
Replied 01 January 2022

Thank you Sir

CA Altamush Zafar (GST Consultant) (15907 Points)
Replied 01 January 2022

You are welcome.........

Tushar Nanaware (131 Points)
Replied 01 January 2022

Zafar sir is there any notification saying registered restaurants need not charge GST on sale to Ecom operators like swiggy zomato ? pls guide

CA Altamush Zafar (GST Consultant) (15907 Points)
Replied 02 January 2022

Yes there is a notification. Refer 17/2021 central rate read with section 9(5)

Tushar Nanaware (131 Points)
Replied 02 January 2022

Sir that notification has put Ecom in taxable catagory. but doesn't say reg restaurants need not pay on sale thru Ecom operators. I am confused. even sec 9(5) talks about liability of Ecom only