I am registered as Tour Operator and Managing Online bookings and also collecting payments from Online Agents on-behalf of hotel. Now hotel has e.g given me a Nett Payable amount of say ₹ 5000 Per Room Per Night Inclusive of GST (12%) for booking a room for them , so when I upload rates on Online portal with some markup of Suppose 1000 and when a guest books a room , he is paying ₹ 6000 + 12% GST = ₹ 6720 for his room for 1 Night. Now the Online agency is charging 10% commission on the base rate of 6000 which comes to ₹ 600 and 18% (IGST/CGST/SGST on ₹ 600) which comes to final amount of ₹ 708 so they pay us a Nett Rate of ₹ 6720 - 708 = ₹ 6012. Now post paying agreed rate of ₹ 5000 to the hotel , we are left with an amount of ₹ 1012 , so kindly advise how much GST we need to file for ₹ 1012 and on whose name i.e. The Online Portal or The Hotel whom we are paying the final amount.
How Must GST Return To Be Filed By 3rd Party Managing Hotel Online
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