GST on travel agent services: commission and service fees taxed differently with input tax credit consequences.
GST treatment for travel agents separates commission and principal supply: commission income and service charges are taxable at 18% with available Input Tax Credit on eligible inputs, while tour operator services supplied on a principal basis are taxable at 5% without ITC. Commission-based tour arrangements are taxable at 18% with ITC. Government or consular fees for visa/passport services are exempt from GST, but agents' facilitation charges are taxable at 18% and ITC may be claimed where services are outsourced. (AI Summary)

GST on travel agent services affects commission, tour package treatment and Input Tax Credit availability across supply types.
GST applies to agents' commissions and service charges on travel-related supplies; air travel agents can claim Input Tax Credit on GST paid on commission/service charges where allowed. Tour operator supplies differ by billing: principal-basis supplies attract a lower-rate tax without ITC, while commission-basis supplies are taxable at the agent rate with ITC. Taxation of inbound versus outbound packages depends on the service recipient's location, and commissions in convertible foreign currency for packages sold to foreigners for travel outside India are not subject to GST. Government or consular fees are exempt, but agents' service charges for such facilitation are taxable with potential ITC when outsourced. (AI Summary)

GST return compliance: GSTR 3B mandates summary reporting, specifies exemptions, filing procedure, and penalties for late filing.
Form GSTR-3B is a summary return for registered taxpayers to report and remit GST liabilities, including reverse charge, inter state supplies to specified categories, and input tax credit adjustments; certain categories are exempt, small taxpayers may elect the QRMP option to file quarterly while paying monthly, and filing requires portal submission, ledger debits to discharge liabilities, electronic verification, and acknowledgement. Late filing incurs daily fees and interest on unpaid tax. (AI Summary)