TaxTMI 
TaxTMI 
XYZ(Manufacturer and supplier of Sweets), supplying goods in the shop as well as through E – Commerce i.e. Zomato etc. When supplied from shop, Tax Invoice / E – Invoice is issued. When supplied through Zomato, the Zomato is issuing their own invoice. 1) Is XYZ required to issue their own invoice also? 2) In the GST Returns of XYZ, the invoice issued by Zomato is to be considered or invoice issued by XYZ?
Supply through E - Commerce
22 Jul 2021 
3 Replies 
1707 Views Asked by
GST invoicing requirement: supplier must issue statutory tax invoices for e commerce orders; marketplace receipts do not suffice.
Where a supplier effects sales through a marketplace that issues only order summaries or receipts, the supplier is required to issue the GST tax invoice unless the marketplace issues a tax invoice in the supplier's name. Marketplace summaries disavowing tax invoice status do not discharge the supplier's invoicing duty. For GST returns the supplier must report invoices it issues; if ownership passes to the marketplace and it supplies customers, invoicing and return reporting follow that contractual allocation. (AI Summary)
Where a supplier effects sales through a marketplace that issues only order summaries or receipts, the supplier is required to issue the GST tax invoice unless the marketplace issues a tax invoice in the supplier's name. Marketplace summaries disavowing tax invoice status do not discharge the supplier's invoicing duty. For GST returns the supplier must report invoices it issues; if ownership passes to the marketplace and it supplies customers, invoicing and return reporting follow that contractual allocation. (AI Summary)