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 and SUN]

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

Reporting of aggregator turnover: include it in composition returns but do not remit tax again if aggregator paid under reverse charge.
Include gross receipts from online aggregators in the composition return under "Outward supplies (including exempt supplies, nil-rated and non-taxable supplies)"; do not pay tax again on turnover where the aggregator has discharged GST under Reverse Charge Mechanism; composition dealers are not eligible to claim input tax credit and need not reverse tax for such supplies.