Wef net invoices online7/23/2023 Whereas the restaurant is liable to pay on supply of restaurant service through swiggy.ĬBIC issued various clarifications vide Circular No. located at specified premises”.Īs we saw earlier, Hotel Taj Coromandel comes under the definition of specified premises and the restaurant supplying the restaurant service is located at the specified premises, Swiggy is not liable to pay GST. Whether Swiggy is liable to pay GST on restaurant service supplied by a restaurant in Hotel Taj Coromandel?Īs Section 9(5)(iv) reads as “Supply of restaurant service other than the services supplied by restaurant, eating joints etc. 7,500/- per unit per day, Hotel Taj Coromandel is termed as specified premises. 7,500/- per unit per day and Hotel Taj Coromandel has a room which has a declared tariff of above Rs. As the definition reads as hotel accommodation service having declared tariff of any unit of accommodation above Rs. Whether Hotel Taj Coromandel is termed as “Specified Premises” under GST?Īnswer is yes. 10,000 per unit per day.Ī restaurant in Hotel Taj Coromondel is supplying restaurant services through Swiggy. It has various rooms having declared tariff of Rs. Hotel Taj Coromandel is providing hotel accommodation service. Specified premises means premises providing hotel accommodation service having declared tariffof any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. “Restaurant service” means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied. The term “Restaurant Service” is defined vide Notification No. Supply of restaurant service other than the services supplied by restaurant, eating joints etc. Specified Categories of services, the tax of which shall be paid by ECO if such services are supplied through it and all provisions of this Act shall apply to such ECO as if he is the supplier liable for paying the tax in relation to the supply of such services.Ĭlause (iv) of Section 9(5) is notified vide Notification No. 01 st January 2022 E – Commerce Operator is liable to pay GST. Save the invoice on the computer as well.Earlier, when restaurant supplied food through E – Commerce Operator, restaurant was liable to pay GST on supply of food. Mail one to the customer and keep the other one for your records. This means that the total bill is due within 30 days of the invoice date. Businesses must include payment terms on invoices to let the customer know when the bill is due. Add up all charges and at the bottom of the invoice write “Total” next to the total amount due. Itemize the goods or services sold to the customer along with the costs and quantities. Place the customer’s information including name, address and phone number below the invoice number and date. When the customer pays the bill or calls with a question, this is the reference number she will use. Include a unique number also at the top, called an invoice number. Place the invoice date at upper right corner of the page as well. This informs the customer that this is a bill he must pay. Title the page by typing “Invoice” at the top of the document below your company information.
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