Author: Shruti Karmakar

E-Commerce (ECOs) operators like Zomato and Swiggy will be responsible for paying the 5% Goods and Service Tax(GST) on supplied Restaurant Services from January 1. They are staring at the troublesome task of changing their software in less than two weeks as the invoicing responsibility shifts from restaurants to them. Tax Liability The tax liability will be on E-Commerce for restaurant services (Zomato, Swiggy, etc) announced in September 2021. Procedural aspects like invoicing were only clarified by a circular issued by the revenue department on December 17. According to this circular, invoicing of the above service has been made the…