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Indirect Taxation
If a restaurant is registered under composition scheme, they should not collect tax from recipient of services. If the same restaurant is supplying through ECO whether the provisions of 9(5) be applicable, where ECO is liable to pay GST ?
Answers (2)
The ECO should pay tax if the services are supplied through ECO... If a restaurant registered u/s 10 they should not collect the tax, but the ECO should pay the tax and raise the invoice in respect of restaurant services specified u/s 9(5) and show them as outward supplies in his GSTR-3B.