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ECO SUPPLY REPORTIONG IN GSTR-1

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This query is : Resolved

Suresh S. Tejwani (Querist)
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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

Aashok Kumar Sharma

(Expert)
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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.

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