GSTR 1 QUERY FOR RESTAURANTS

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This discussion clarifies how hotels and restaurants should file their GSTR 1 returns, particularly concerning inter-state supplies. It explains that transactions where CGST and SGST are charged, even for customers from other states using company GSTINs, are considered intra-state supplies. Therefore, these should be reported under B2C entries in GSTR 1, not B2B, based on the Place of Supply rules outlined in Section 12 of the IGST Act.

sumith rekha

sumith rekha (Querist)

11 May 2020 We know hotels and lodges can only charge cgst and sgst and not igst. Now for people of other States staying in hotels ask the hotel to create a bill in the name of the company for which they work and also give the company's gstin. the hotel makes the bill as told by the customer to avoid argument although we know they can't claim ITC since hotel is not charging igst and they are from a different state. will the hotel file these in gstr1 in b2b entry with the place of supply being the state of the location of hotel or in b2cs entry?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

11 May 2020 Hotel will file GSTR 1 in b2c only.

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sumith rekha

sumith rekha (Querist)

11 May 2020 In GSTR 1 - Inter state supply , can we also file by mentioning POS as the place of premises where Hotel is situated...?

sumith rekha

sumith rekha (Querist)

11 May 2020 Sir thanks for reply can u plz clarify above query as well....

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

11 May 2020 No that's not allowed.

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sumith rekha

sumith rekha (Querist)

11 May 2020 Thanks for ur reply sir .last one is there any specific provision which binds hotels to file GSTR 1 return in this manner ?if so can u please make me to refer the section or rule which specify the same...? Once again Thanks in advance.........

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

11 May 2020 It's only place of supply rule.

PAWAN KUMAR

PAWAN KUMAR (Expert)

12 May 2020 Place of supply in igst act. Please read.
Section 12 igst act.
The transaction is intra state hence need to shown in b2c in gstr-1. Not in b2b.

sumith rekha

sumith rekha (Querist)

12 May 2020 Thanks for the reference...... Thank you for resolving my query....

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