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) ?

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.