Report Swiggy and Zomato Sale

04 July 2025

I am a cloud kitchen owner registered with GST.I have sales from Swiggy and Zomato wherein:

Swiggy pays me the GST amount collected from Customers and deducts TCS.

Zomato deducts the GST amount received from customer and pays GST to the Government on my behalf.

Can anyone help me how to report this sales in GSTR1 in details like :

Which Sale to report in column in GSTR1 4A,7,8,14(a),14(b),15

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Rama chary Rachakonda (Master in Accounts & high court Advocate) (8462 Points)
Replied 04 July 2025

For Swiggy sales:

Column 4A (B2B sales): If you have made sales to other businesses (B2B), report the value of these sales in column 4A.However, since Swiggy pays you the GST amount collected from customers and deducts TCS, you will need to report the TCS amount separately.
Column 7 (Nill Rated, Exempted, and Non-GST supplies): If you have made nil-rated exempted, or non-GST supplies through Zomato, report these sales in Column 7.
Column 8 (Zero-Rated Supplies): If you have made zero-rated supplies ((exports or supplies to SEZs) through Zomato, report these sales in Column 8.
Column 14(a) (State-wise Taxable Value): Report the taxable value of your Zomato sales in Column 14(a), broken down by state.
Column 14(b) (State -wise Tax amount): Since Zomato deducts the GST amount received from customers and pays it to the govt. on your behalf, you will not need to report the tax amount for Zomato sales in Column 14(b).