Re: [CSMysore] GSTR-1 Filing

[Durga Bansal]

Please read this, this may help you:

The Goods and Services Tax Network (GSTN) vide Advisory dated July 20, 2022 state that E-Commerce Operator (“ECO”) are liable to pay GST on specified supply of services under Section 9(5) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) viz. Passenger Transportation Services, Accommodation Services, House Keeping Services and more specifically, Restaurant Services and all provisions of the CGST Act shall apply to such ECO as if he is the supplier liable for paying the tax in relation to the supply of such specified services. 

Earlier, restaurant  was liable to pay GST on their restaurant services  but, w.e.f  January 01, 2022, GST  on restaurant services supplied through the ECO viz. Zomato and Swiggy, etc., is to be  paid by the ECO in cash at the rate of 5% and no Input Tax Credit (“ITC”) can be availed on such supplies irrespective of fact whether the restaurant is registered or not. 

Accordingly, a new table Table 3.1.1 has been inserted as per [Notification No. 14/2022 – Central Tax dated July 05, 2022] in Form GSTR-3B and the same will be available on the GST portal from August 01, 2022 wherein both the ECO and registered restaurant can report supplies made under Section 9(5) of the CGST Act as mentioned below: 

“3.1.1. Details of supplies notified under sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 and corresponding provisions in Integrated Goods and Services Tax/Union Territory Goods and Services Tax/State Goods and Services Tax Acts.

 (i) Taxable supplies on which electronic commerce operator pays tax under Sub-section (5) of Section 9 [To be furnished by the electronic commerce operator]

 (ii) Taxable supplies made by the registered person through electronic commerce operator, on which electronic commerce operator is required to (5) pay tax under Sub-section of    Section 9 [To be furnished by the registered person making supplies through electronic commerce operator.] 

The ECO is required to report supplies made u/s 9(5) in Table 3.1.1(i) of GSTR-3B and shall not include such supplies in Table 3.1(a) of GSTR-3B. The applicable tax on such supplies shall be paid by ECO in Table 3.1.1(i) of GSTR-3B in cash only and not by ITC. 

A registered person who is making supplies of such services as specified u/s 9(5) through an ECO, shall report such supplies in Table 3.1.1(ii) and shall not include such supplies in Table 3.1(a) of GSTR-3B. The registered person is not required to pay tax on such supplies as the ECO is liable to pay tax on such supplies.

Read more at: https://taxguru.in/goods-and-service-tax/gst-restaurant-services-zomato-swiggy-etc-reporting-gstr-3b.html
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On Wed, Jan 4, 2023 at 5:40 PM dubeysn...@gmail.com <dubeysn...@gmail.com> wrote:

I have a client who provides restaurant services. Some of the services are also provided through e-commerce operator such as Zomato & Swiggy.

Please provide guidance as to in which column or table this sales made through ECO will be shown in GSTR-1.

Please help on this as soon as possible.

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D*Bansal*