One of my friend is running a Restaurant. It is a Proprietary concern with GST registration under Regular scheme with 5% GST and without ITC claim.
He is supplying food through Swiggy, Zomato, etc. Will this amount to E-Commerce / Online Sales ? If so, what are the procedures to be adopted ? Is he entitled for online sales under " 5% GST without ITC " scheme.
At present, he is filing monthly GSTR1 and GSTR 3B returns.
13 March 2022
Supplies made through e commerce platforms will be shown as exempt supplies in gstr-1 and 3b since GST will be paid by the e commerce operator
14 March 2022
Thanks to the experts for their advice. We have one more doubt. If we sell fresh fruits, which is also exempted, how to distinguish between both, Online sales and Exempted sales. Shall we combine both sales and show as Exempt Sales in GSTR 1 and 3B ?
CAclubindia
