Turnover from Zomato and Swiggy in the GST Composition return (CMP-08)

[PRATIK MAKHANIA]

How to report turnover from Zomato and Swiggy in the GST Composition return (CMP-08), considering they have already paid GST under Reverse Charge Mechanism (RCM) ?

[YAGAY andSUN]

In the GST Composition Return (CMP-08), turnover received from Zomato, Swiggy, and other food aggregators must still be reported by the restaurant or food service provider under gross turnover, even though GST is paid by the aggregators under RCM (as per Notification No. 17/2021 – Central Tax (Rate) dated 18.11.2021, effective from 01.01.2022).

How to Report in CMP-08:

• In CMP-08, report the total turnover including online sales via Zomato/Swiggy under:

  "Outward supplies (including exempt supplies, nil-rated and non-taxable supplies)"

• Do not pay tax again on the online aggregator turnover, as GST has already been discharged by Zomato/Swiggy under RCM.

• You are not required to reverse any tax or claim ITC on such supplies since Composition dealers are not eligible for ITC.

AI Summary

Restaurants must report full turnover from food delivery platforms in GST Composition return despite platforms paying GST under RCM A taxpayer inquired about reporting turnover from food delivery platforms in GST Composition return CMP-08, given that these platforms already pay GST under Reverse Charge Mechanism. The response clarified that restaurants must still report the complete turnover from these platforms under 'Outward supplies' in CMP-08, despite GST being paid by the aggregators under RCM per Notification 17/2021 effective January 2022. No additional tax payment is required on this turnover since GST is already discharged by the platforms, and composition dealers cannot claim input tax credit anyway.