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GST Billing when Business source is aggregator

Jyoti Prakash Gautam (Asst Manager) (21 Points)

30 June 2021

Dear Team,

we are hotel based in delhi and one of our guest has Made the booking through online portal(MMT / Goibibo/Booking.com) . As for us source of Booking was online travel agent and payment was also processed by OTA only.

Can we issue GST invoice by using his / Her company GST number. Apart from this OTA always issue invoice to their customers also.

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Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 01 July 2021

No you cannot.
Under this model, the OTAs normally collect payment from guests at the time of booking confirmation. The hotel will be entitled to an amount equal to the room rate minus/commission charged by the OTA. Following the guest check out (or any other time as agreed with the OTA), the OTA will remit the ‘Net Amount’ of revenue (after deducting the OTAs commission) to your account, and you may raise an invoice to the OTA with the net amount of revenue you are entitled to. So you cannot raise invoice to Customer.