Online sales - Reg.

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This discussion clarifies whether a restaurant supplying food via platforms like Swiggy and Zomato constitutes e-commerce for GST purposes. The advice confirms that such sales are indeed e-commerce, with GST typically handled by the platform operator. It also addresses how to correctly report these sales, along with other exempt supplies like fresh fruits, in GSTR-1 and GSTR-3B returns, advising to combine them under exempt sales while maintaining proper records.

Gopalakrishnan. S

Gopalakrishnan. S (Querist)
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13 March 2022 Sir,

One of my friend is running a Restaurant. It is a Proprietary concern with GST registration under Regular scheme with 5% GST and without ITC claim.

He is supplying food through Swiggy, Zomato, etc. Will this amount to E-Commerce / Online Sales ? If so, what are the procedures to be adopted ? Is he entitled for online sales under " 5% GST without ITC " scheme.

At present, he is filing monthly GSTR1 and GSTR 3B returns.

Pls. advice.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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13 March 2022 Yes, this is E commerce GST on such supplies will be collected and paid by E commerce operator.

CA Altamush Zafar

CA Altamush Zafar (Expert)
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13 March 2022 Supplies made through e commerce platforms will be shown as exempt supplies in gstr-1 and 3b since GST will be paid by the e commerce operator

Gopalakrishnan. S

Gopalakrishnan. S (Querist)
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14 March 2022 Thanks to the experts for their advice.
We have one more doubt. If we sell fresh fruits, which is also exempted, how to distinguish between both, Online sales and Exempted sales. Shall we combine both sales and show as Exempt Sales in GSTR 1 and 3B ?

CA Altamush Zafar

CA Altamush Zafar (Expert)
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14 March 2022 Yes you will have to do that in return. Keep proper records to justify the same

Gopalakrishnan. S

Gopalakrishnan. S (Querist)
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14 March 2022 Once again, Thanks a lot for the advice. We shall follow it.

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