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Sales reports of table No. 14(b)
Restaurant sales through Zomato/Swiggy (Sec 9(5)):
• From 1 January 2022, for restaurant services supplied through ECOs (Zomato, Swiggy), the ECO pays GST under Sec 9(5). The restaurant doesn't pay GST on those sales.
• In GSTR-1, report such supplies in Table 14(b) (supplies on which the ECO is liable to pay tax u/s 9(5)), by ECO GSTIN, with values. Don't include them in B2C taxable supplies (Table 7).
• In 3B, these appear in Table 3.1.1(ii) (supplies made through ECO u/s 9(5)) as informational.
• Report the net value of food supplied through each ECO (excluding the ECO's own commission). Use the ECO's statements.
Restaurant sales through Zomato/Swiggy (Sec 9(5)):
• From 1 January 2022, for restaurant services supplied through ECOs (Zomato, Swiggy), the ECO pays GST under Sec 9(5). The restaurant doesn't pay GST on those sales.
• In GSTR-1, report such supplies in Table 14(b) (supplies on which the ECO is liable to pay tax u/s 9(5)), by ECO GSTIN, with values. Don't include them in B2C taxable supplies (Table 7).
• In 3B, these appear in Table 3.1.1(ii) (supplies made through ECO u/s 9(5)) as informational.
• Report the net value of food supplied through each ECO (excluding the ECO's own commission). Use the ECO's statements.
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