CBIC issued clarification on various issues relating to shift in GST liability from restaurant to Food aggregators

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  • Last Updated on 20 December, 2021

CBIC issued clarification on various issues relating to shift in GST liability from restaurant to Food aggregators

Circular No. 167/ 23/2021 – GST Dated December 17th, 2021

From January 1st, 2022, the tax on supplies of restaurant services supplied through E-commerce operators (ECOs) shall be paid by ECOs. In this regard notification No. 17/2021 dated 18.11.2021 has been issued.

Now, the CBIC has issued a clarification on several points such as calculation of aggregate turnover of restaurants providing services through ECOs, ITC reversal by ECOs, TCS requirement on ECOs, utilization of ITC for payment of taxes, other compliance requirements etc.

Click Here To Read The Full Notification

Income Tax Returns 2021-22

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