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GSTR-1 HSN Summary for Restaurant Services supplied through ECO ( Section9(5) )

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Zee K

1 Points Posted on 10 January 2023

One of our clients is a restaurant chain having exempt sales through ECO(Swiggy & Zomato), Cash and Swipe Card Sales.

For Cash and Swipe card sales, GST is paid and the same is disclosed in GSTR 1 in B2C Sales and HSN Summary is disclosed using code 996331.

In GSTR-1, should hsn summary for supply made through ECO be disclosed? If yes what is the HSN Code for Restaurant services made through ECOs?

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Quick Summary

This discussion addresses whether restaurant businesses need to include HSN summaries for sales made through third-party aggregators (ECOs) like Swiggy and Zomato in their GSTR-1 filings. It specifically questions the HSN code to be used for these supplies and whether reporting in the relevant table is sufficient or if a separate disclosure is required.