I need guidance on the correct accounting entries in Tally Accounting Mode for restaurant orders received through an E-Commerce Operator (ECO), such as Swiggy/Zomato under Section 9(5).
Example -
Order ID / Bill No.: 8431312104
Order Date: 04-Aug-2026
| Particulars | Amount |
|---|---|
| Subtotal / Taxable Value | ₹1,042.00 |
| GST @ 5% | ₹52.10 |
| Total Order Value paid by customer | ₹1,094.10 |
The supply is covered under Section 9(5) of the CGST Act, so GST of ₹52.10 will be deposited by Zomato/Swiggy on behalf of the registered restaurant, so no tax liability from the restaurant side. However, the restaurant still needs to report the applicable turnover of ₹1,042.
Then ECO makes the following deductions from our settlement:
- Commission @ 27% of ₹1,042 = ₹281.34
- GST @ 18% on Commission = ₹50.6412
- Service Fee & Payment Mechanism Fee @ 1.84% = ₹20.1314
- GST @ 18% on above fee = ₹3.6237
- TDS on ECO transaction @ 0.1% of ₹1,042 = ₹1.042
So the net amount to be received by restauarant will be
₹1,042.00 − ₹281.34 − ₹50.6412 − ₹20.1314 − ₹3.6237 − ₹1.042 = ₹685.2217
I can adjust them in Journal Entries as ITC is not available so just a journal voucher including all deductions will work.
Guide me in creating Ledgers will all settings, Sales, Journal & Receipt Vouchers.
CAclubindia
