#GST on supplies of #restaurant services supplied through e-commerce operators , GST Return Changes from 01.01.2022

As per the GST Council decision to notify “Restaurant Service” under section 9(5) (Refer Note 1) of the CGST Act, 2017 along with other services notified earlier such as motor cabs, accommodation and housekeeping services wherein the tax on such supplies would be paid by electronic commerce operator if such supplies made through it, Notification No. 17/2021-Central Tax (Rate) and 17/2021-Integrated Tax (Rate) dated 18.11.2021 have been issued. Accordingly, the tax on supplies of restaurant service supplied through e-commerce operators (SWIGGY, ZOMATO, ETC), shall be paid by the e-commerce operator with effect from the 1st January, 2022.

In light of the above, E-commerce operator and registered person would report taxable supplies notified under section 9(5) of CGST Act, 2017 and similar provisions in IGST/SGST/UTGST Act in the following manner.

Supplies reported by
Reporting in Form GSTR-3B
Supplies under 9(5) reported by ECO
Table 3.1(a) of GSTR-3B
Registered person/Restaurant supplying through ECO
Table 3.1(c) along-with nil and exempted supply


1.9(5) of the CGST Act, 2017. In such cases tax shall be paid by the electronic commerce operator if such services are supplied through it and all the provisions of the Act shall apply to such electronic commerce operator as if he is the supplier liable to pay tax in relation to the supply of such services.

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