TaxTMI 
TaxTMI 
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) ?
Turnover from Zomato and Swiggy in the GST Composition return (CMP-08)
10 Jul 2025 
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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. (AI Summary)
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. (AI Summary)