ECO SUPPLY REPORTIONG IN GSTR-1

Save Share

Join Us Follow Us Add as Source

This query is : Resolved

Report Follow Query Ask a Query

Suresh S. Tejwani online

Suresh S. Tejwani online

(Querist)
Follow

12 June 2026 I am a GST-registered hotel providing room accommodation services. Both my B2B and B2C supplies are made through an E-Commerce Operator (ECO) such as MakeMyTrip. How can I determine whether these supplies are covered under Section 9(5) of the CGST Act? If the supplies are covered under Section 9(5), how should they be reported in GSTR-1 and who is liable to pay GST? If they are not covered under Section 9(5), in which tables of GSTR-1 should I report the B2B and B2C supplies made through the ECO?

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
Follow

12 June 2026 Section 9(5) Status: Not applicable to you because you are a GST-registered hotel.

Liability: You are liable to pay the GST on all supplies (B2B and B2C) made through the ECO.

Reporting: Report B2B supplies in Table 4 and B2C supplies in Table 7 of your GSTR-1.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now