Please Give me Clarity About the concept i.e,
A person booked hotel in Oyo app.i)Both Oyo and Hotel are registered persons.
ii) Oyo ,Hotel,Person(Proprietor) are registered persons.
Who want to file returns and where we want to file returns in Gst Portal?
Breifly Explain the Procedure for both cases?
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ON Hotel vs Hotel aggregator vs persons for return filing in gst poral?
Replies (4)
Quick Summary
Dear
Where the Hotel is registered in GST then GST shall be paid by Hotel .
Hotel will report all such transactions in GSTR 1 & in 3B .
And
In term of Section 52(4) of CGST Act read with rule 67 the E-commerce (Oyo) will collect TCS & file monthly return in GSTR 8. (For commission reced from hotel)
Where the Hotel is registered in GST then GST shall be paid by Hotel .
Hotel will report all such transactions in GSTR 1 & in 3B .
And
In term of Section 52(4) of CGST Act read with rule 67 the E-commerce (Oyo) will collect TCS & file monthly return in GSTR 8. (For commission reced from hotel)
ECO Is raising bill on Hotel? like activationfee,Sales of the month.
For such services, it would be an outward supply, and they would be filing GSTR 1 & 3B.
Note - TCS values are to be matched with invoices and accepted and filed with DSC by the Hotel to avail the electronic cash ledger balance which can be utilised for payment of tax.
Yes ECO need to file GSTR 1 & 3B also
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