Report Swiggy and Zomato Sale in GSTR1

Bro I swear GSTR1 feels like trying to solve a Rubik’s cube with oven mitts on. Zomato and Swiggy don’t even follow the same logic. Why would one pay GST and not TCS and the other do the opposite?? Total circus.

Can anyone help on this please?

Whether the thing is.We are business people and will have to abide to rules of Government of India if we have to do business or just complain about Government and shut down business.The choice is simple

Sales effected through Zomato and Swiggy are required to be reported under table 7 B2C with 0% tax rate.

Restaurant sales through Swiggy and Zomato are taxed under Sec 9(5): since 1 January 2022 the e-commerce operator pays the GST on restaurant services (Notf 17/2021-CT(R)). The restaurant does not pay output tax on these sales.

• GSTR-1:

– report these sales in Table 14 ("supplies made through ECO on which ECO is liable to pay tax u/s 9(5)"), with the ECO's GSTIN and the taxable value

– from 2024, Table 15 captures ECO-wise details

– do not include them in B2C (Table 7), or tax gets doubled.

• GSTR-3B: Table 3.1.1(ii), supplies through ECO under Sec 9(5), value only.

• TCS: since the ECO pays tax under 9(5), it does not collect TCS under Sec 52 on these restaurant sales. That's why you see no TCS from Zomato. If Swiggy's statement shows TCS, check: it may relate to packaged goods or non-restaurant items, which are under normal tax with TCS.

• ITC: restaurants at 5% cannot take ITC anyway. Commission charged by the platforms carries 18% GST, which is not creditable for a 5% restaurant.

For restaurant services supplied through Zomato or Swiggy, report the restaurant’s taxable sales in GSTR-1 as outward supplies—not as the platform’s sales. Where the e-commerce operator (ECO) is liable to pay GST under section 9(5), report those supplies in Table 14: show the ECO’s GSTIN and the supplies in the applicable section 9(5) details (Table 14A/14B, as available in the return). Do not report the same sales again in Table 4A/4B or Table 7. Table 4A/4B is for your other B2B supplies, and Table 7 is for other B2C supplies not reported under the ECO section 9(5) reporting.

• If the restaurant service is covered by section 9(5), the ECO pays the GST; the restaurant generally does not charge or deposit GST on that supply. Whether Zomato withholds the customer’s GST amount or Swiggy pays it through its settlement does not change the GSTR-1 classification. Reconcile gross order values, cancellations/refunds and platform statements.
• Table 15 is for supplies made through an ECO where the ECO is liable to collect TCS under section 52; it is not a substitute for Table 14 reporting of section 9(5) restaurant services. TCS deducted by Swiggy is a settlement/credit reconciliation matter and does not determine the sales table.
• Confirm the exact table fields against the current GSTR-1 form and the nature of each supply. If you also sell goods or make supplies not covered by section 9(5), classify those separately; the platform’s GST treatment alone does not establish that every order is a restaurant service.

This classification should be tied back to monthly order, refund and settlement reconciliations before filing GSTR-1. Manual platform-wise matching is difficult, and automation can reduce repetitive work while keeping tax classification and review under professional judgment. At Jir AI, our 2,000+ AI agents and 650+ integrations streamline GST, ITR, TDS, TCS and other compliance workflows, helping reduce manual workload by up to 70%. For a walkthrough of platform-reconciliation workflows, connect with us on WhatsApp: https://wa.me/message/3HVOZ7HIY4ESC1