Hi, I have a client who is into sale of milkshakes.. and he is registered as composition dealer under gst. Now, the question is will he be eligible to resgister in swiggy or zomato.
As per the Provision of Section 10(2)(d) of the CGST Act 2017, persons who are supplying goods through E-commerce operator is not eligible to opt for Composition Scheme u/s 10(1)
Read more at: https://www.caclubindia.com/forum/restaurant-under-composition-scheme-502387.asp
The reason is that e commerce operators cannot opt for composition scheme. Taxable person having food business and beverages drink cannot opt for composition scheme.
Section 10(2)(d) of CGST Act stated that a composite dealer cannot engaged in making any supply of goods through Electronic Commerce Operator (ECO) who is required to collect tax at source under section 52 of this act. A composite dealer cannot collect tax under GST.
Yes the Section 10(2)(d) restricted the Composition to supply through E-commerce , but those E-commerce who are deducting TCS u/s 52 of CGST Act . Thus if Swiggy or Zomato is deducting TCS , then Composition dealer cannot supply through them.