Sales by Restaurant through E commerce operator - Reporting in GSTR 1 and 3B return.

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This discussion addresses how restaurants should report sales made through e-commerce operators in their GSTR 1 and 3B returns. It clarifies that if the restaurant invoices the customer directly, it's reported as a normal sale. However, for sales where the e-commerce operator handles tax collection under Section 9(5) of the CGST Act, specific reporting is required. While Table 14 was initially mentioned for this, it appears to be absent in current GSTR 1 versions, suggesting a potential software update is needed. The advice is to wait for this update, as the e-commerce operator will handle the GST payment on these sales.

Gopalakrishnan. S

Gopalakrishnan. S (Querist)
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09 October 2023 Sir
How to report the portion of the sales in GSTR 1 and 3B return, made by a Restaurant through E Commerce operators.

Pls. advice.

RAJA P M

RAJA P M (Expert)
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09 October 2023 Are You raise invoice to E commerce operator or Customer...?? Your invoice to customer then file as per normal sale.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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10 October 2023 In GSTR 3b You do not have to provide the GST rate, only the total tax values. 3.1. 1 Details of e-commerce supplies under Section 9(5) of the CGST Act, including IGST & state/UT acts. e-Commerce operators must fill in Clause (i) with sale value and taxes payable whereas the e-commerce sellers should fill Clause (ii).

In GSTR use table 14 to fill the details.
14. Sales through e-commerce operators on which they are liable to collect TCS under Section 52 or pay tax under Section 9(5) of the CGST Act, must be reported by such seller. It is categorised as per GSTIN of the e-commerce operator.

Gopalakrishnan. S

Gopalakrishnan. S (Querist)
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10 October 2023 Thank you very much Sir.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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10 October 2023 You are welcome..
...

Gopalakrishnan. S

Gopalakrishnan. S (Querist)
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11 October 2023 Sir, In continuation to my earlier querry, I do not find Table 14 in GSTR 1. Only upto Table 13 is available. The nature of Business provided during Registration is " Others - Restaurant Services".
What shall we do now ? Pls. advice.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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11 October 2023 Wait for updation of software.
E commerce operator will pay GST on your sale through them. So no need to worry wait for software updation.

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