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Gst on online payment applications

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Recently one of my clients has started an app similar to paytm and now I want to know that how GST would be charged on my client when any of his customer make any recharge or make any payment through his app.

How is he going to show the same in GSTR 3B and at what rate the same would be taxable under gst?

Will he assume that the recharge Or transaction done through his app is inclusive of gst and accordingly make calculations of taxable amount or any other method?
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Take paid professional opinion

Gstr 3b is a summary of inputs and outward supply.


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