Hotel gst invoice for declare rate vs ota price

Rate / HSN codes 790 views 2 replies

Happines Hero

Happiness Hero

28 Points Joined August 2019

Scenario 1. Our declare rate is ₹2200(GST included) for our website and OTA. But OTA sells it for around ₹1386. After checkout Guest ask for Invoice. OTA never tells Hotel how much they charge from guest. So how to make proper invoice?

Scenario 2. Hotel is not registered with GST as per total sales value, But OTA(Booking.com) doesn't tell guest about the exact amount of GST, on behalf of Booking.com hotel has to collect the GST, but then Customer ask for invoice with proper GST, so how we do that when GST is collected and paid by OTA. What is the proper way to do it.

Sorry for long questions

Replies (2)

Kinjarapu Venkata Ramana

38 Points Joined September 2017

Unless he is registered under, he can not collect any taxes from the customers, but they must issue bill of supply, without taxes, to the customers.

Pankaj Rawat

GST Practitioner

55062 Points Joined June 2017

As per Notification 17/2017 CT (R) hereby notifies that in case of the following categories of services, the tax on intra-State supplies shall be paid by the electronic commerce operator (ii) services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes.

Hence , in this case the OTA is liable issue Tax Invoice