GST on E-commerce Operators

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

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

So its not RCM

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

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

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

Section 9(5) says that Ecom will be treated as supplier. Also refer circular 167/23/2021

You are most welcome

So while filing gst for sales made through cash and directly with customers, where will we file the sale generated through zomato, swiggy?