GST on E-commerce Operators

This discussion clarifies GST liability for restaurants supplying food via e-commerce platforms such as Zomato. Effective January 2022, e-commerce operators are now considered the suppliers and are liable to pay GST on these transactions. Restaurants should report these sales as nil-rated supplies in their GSTR-1 and GSTR-3B filings, as per recent circulars, to aid in year-end reconciliations.