Sir, A restaurant owner sales food items through Swiggy. He told me that Swiggy is deducting gst . So does this restaurant owner still need to take gst registration. Please provide the Notification No./ Circular for the same

Reply—Under section 24(ix) of CGST Act, persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52 are required to get compulsory registration irrespective of turnover. Vide notification number 17/2017-Central Tax (Rate)] Dated: June 28, 2017 Services specified u/s 9(5) are as below:-

(i) services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle;

(ii) services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, except where the person supplying such service through electronic commerce operator is liable for registration under clause (vi) of section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (1) of section 22 of the said Central Goods and Services Tax Act.

(iii) services by way of house-keeping, such as plumbing, carpentering etc, except where the person supplying such service through electronic commerce operator is liable for registration under sub-section (1) of section 22 of the said Central Goods and Services Tax Act.

As your client is  selling goods through an E-commerce operator (Swiggy/ Zomato),  and also not covered in exemption category so there is a requirement to register under GST compulsorily. Swiggy will collect TCS on the consideration collected through him @ 1%.