E-commerce operators to report ‘Restaurant service’ supplies in Form GSTR-3B

December 17, 2021

The Goods and Services Tax Network has released an advisory to implement GST Council’s decision taken during its 45th meeting to classify ‘Restaurant Service’ u/s 9(5) of CGST Act, 2017 requiring payment of tax on such supplies by e-commerce operator (ECO) w.e.f. January 01, 2022. Please refer to the CBIC circular here.