25 November 2019
Is restaurant required to take mandatory registration which are working with aggregators (zomato/seiggy)?
If no then why? Because as per GST law any business except specified in section 9(3) are working with aggregators are required to take mandatory registration if orders and payment both are happening thought this aggregators because in this transaction TCS provision will apply and aggregators required to take TCS on commission and if TCS provision is applicable then both aggregators and restaurants required to take mandatory registration.