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Restaurant under Composition

Vinay Paliwal (Student CA Final ) (54 Points)

01 August 2019

Can a composition registered restaurant sell through Zomato, Swiggy etc. ??

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8 Replies

Pratik Surve (Assistant Professor ) (571 Points)
Replied 01 August 2019

i think composition dealer cannot make business with e-commerce operator

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Vinay Paliwal (Student CA Final ) (54 Points)
Replied 01 August 2019

According to provision it is correct, but I have seen many doing the same and have read in many sites it has been allowed.
further e commerce opeartor have asked from govt to either exempt TCS on such dealers or provide mechansim for collection

Shivam RC (Student) (23683 Points)
Replied 02 August 2019

As per the Provision of Section 10(2)(d) of the CGST Act 2017, Composition Scheme Dealers are not allowed to sell their products through e-commerce operators.

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 02 August 2019

Dear Vinay
As per Sec. 10(2)(d) of CGST Act , a composition taxpayer cannot make supplies through E-commerce operator . Thus , Question of collecting TCS in respect supplies made by the composition taxpayer does not arise.