Hi

I am service provider for the restaurant delivery services. We planning to add wallet system into our business model. Please clarify the GST treatment for a delivery wallet.

Example

- Restaurant deposits ₹1,000 into Company Xyz delivery wallet.

- Full ₹1,000 is credited to the wallet.

- Month 1: Uses services worth ₹200

- Month 2: Uses services worth ₹500.

- Month 3: Uses services worth ₹100.

- GST is calculated on service usage.

- Wallet deductions include applicable GST.

My questions

1. Can I collect ₹1,000 without GST at recharge and account for GST only when services are used?

2. Can I generate one consolidated GST invoice at the end of each month instead of invoices for individual deliveries?

3. How should GST be adjusted across multiple months against the original ₹1,000 recharge?

4. If there are no deliveries in a month, can I skip the service invoice?

5. Can unused delivery wallet balances be carried forward indefinitely?

6. Can the delivery wallet be non-refundable without triggering GST at recharge?

Please confirm the correct GST treatment and accounting entries for this example. And required compliances from GST and any RBI.