Supply through E-commerce Operators

This query is : Resolved

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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)
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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)
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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)
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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)
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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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