Restaurant under composition scheme

Business supply of service through e-commerce operator can not opt for composition scheme.

can you please share exact provision reference

Hi !

The following are the person who cannot opt for GST composition scheme:

Service providers (other than the person engaged in the supply of food and drinks i.e. restaurant services)

Producer of pan masala, or tobacco, ice cream

A non-resident taxable person, Casual taxable person

The person supplying goods through an e-commerce operator

Taxpayer supplying exempt supplies

as per 4th point above The person supplying goods through an e-commerce operator like swiggy etc.. cannot opt for composition scheme...

Regards
KAAMIL AHAMADH

As per section 10(2)(d) of the CGST ACT, any person supplying goods through electronic commerce operator who(ECO) is required to deduct tax under section 52 shall not not be eligible for compostion scheme.

Agree with Dhiraj Sir...

As per the Provision of Section 10(2)(d) of the CGST Act 2017, persons who are supplying goods through E-commerce operator is not eligible to opt for Composition Scheme u/s 10(1)...

pls comment , is 20 lac limit applicable on rastaurent who supply food through swiggy etc?

As per section 24(ix) of CGST ACT, every person supplying goods or services through ECO are mandatorily required to be registered. Therefore limit of 20L is not applicable.