Supply through E-commerce Operators

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For restaurant supplies covered under GST Section 9(5), issue invoices without GST, record gross sales as revenue, book ECO commission separately, and report turnover in GSTR-3B Table 3.1.1(ii). Do not account for or reverse GST, as the ECO is liable to pay it.

Mukesh

Mukesh (Querist)

20 June 2026 How to raise GST invoice for sales made through ECO (such as Zomato, Swiggy, etc) where GST is payable by ECO u/s 9(5)? How to account such sales in the books of restaurant?

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

21 June 2026 Under Section 9(5), the restaurant issues a bill/invoice to the customer without charging GST. In the books, the sale is recorded as a direct credit to revenue, while the ECO (e.g., Zomato) is debited. When settling, commission and taxes deducted at source are booked as expenses/receivables. In GST returns, this turnover must be reported in Table 3.1.1(ii) of GSTR-3B so that tax liability correctly rests on the ECO, not the restaurant.

Mukesh

Mukesh (Querist)

22 June 2026 Can we account the sales with GST and reverse the GST to the ECO Ledger?

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

22 June 2026 Invoicing: Issue bills to customers without GST.

Accounting: Recognize total revenue, record commission as an expense, and book the net amount received from the ECO as a bank receipt.

Reporting: Declare these supplies in Table 3.1.1(ii) of GSTR-3B.

Compliance: Do not record or reverse GST in your books for these specific sales, as the liability lies entirely with the ECO.

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