SWIGGY AND ZOMATO E-COMMERCE OPERATORS AND RESTAURANTS TO REPORT SUPPLY DETAILS UNDER GST
The Goods and Services Tax Act,
2017 came into force in
The e-Commerce operators like Swiggy and Zomato were brought under GST with effect from 1.1.2022 and the supply and services particulars were to be disclosed in the GST returns and the GST Portal has issued guidelines which are given below:
Reporting of supplies notified under section 9(5) / 5(5)
by E-commerce Operator in GSTR-3B dated 04/01/2022
1.
As per the GST Council decision to notify “Restaurant
Service” under section 9(5) of the CGST Act, 2017 along with other services
notified earlier such as motor cabs, accommodation and housekeeping services
wherein the tax on such supplies would be paid by electronic commerce operator
if such supplies made through it, Notification No. 17/2021-Central Tax
(Rate) and 17/2021-Integrated Tax (Rate) dated 18.11.2021 have been
issued. Accordingly, the tax on supplies of restaurant service supplied through
e-commerce operators, shall be paid by the e-commerce operator with effect from
the 1st January, 2022.
2.
In light of the above, E-commerce operator and registered person would report taxable supplies
notified under section 9(5) of CGST Act, 2017 and similar provisions in
IGST/SGST/UTGST Act in the following manner.
|
Supplies reported by |
Reporting in Form GSTR-3B |
|
Supplies under 9(5)
reported by ECO |
Table
3.1(a) of GSTR-3B |
|
Registered
person/Restaurant supplying through ECO |
Table
3.1(c) along-with nil and exempted supply |
3. For more details, please refer to CBIC Circular No. 167/23/2021 dated 17.12.2021.
Thanking
you,
Team GSTN