circular no 167 23 2021 gst cbic 190354 207 2021 tru section cbec government of india ministry of finance department of revenue north block new delhi dated the 17th december ...
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...Circular no gst cbic tru section cbec government of india ministry finance department revenue north block new delhi dated the th december to principal chief commissioners commissioner central tax all director generals madam sir sub on service supplied by restaurants through e commerce operators reg council in its meeting held september recommended notify restaurant under cgst act accordingly supplies shall be paid operator this regard notification has been issued certain representations have received requesting for clarification regarding modalities compliance laws respect supply eco clarifications are as follows sl issue would ecos still notified collect tcs with liable pay st services provided effect from january will longer required and file gstr which it pays terms other goods or not u s continue same manner at present already registered accordance mandatorily take a separate rule form registration w r t rules supplier their own them requirement taking even though they payment acco...