Reporting of Sales in GSTR-3B for Restaurant supplying food through ECO –

Who are ECOs?

  • ⦁ ECO’s are e-commerce operators or aggregators who bridge the gap between buyer and seller. For Example – Swiggy, Zomato, Ola, Uber, Flipkart, Amazon all are examples of ECOs.
  • ⦁ Any person supplying the following services is notified under section 9(5) of the CGST Act, 2017 –
  • ⦁ Restaurant Service – effective from 1st January 2022 – Notification No. 17/2021-Central Tax (Rate) and 17/2021-Integrated Tax (Rate) dated 18.11.2021.
  • ⦁ Motor Cabs
  • ⦁ accommodation
  • ⦁ housekeeping services

Where should we report the transaction in GSTR-3B?

Supplies reported byReporting in Form GSTR-3B
Supplies under 9 (5) reported by ECOTable 3.1(a) of GSTR-3B
Registered person/Restaurant supplying through ECOTable 3.1(c) along with nil and exempted supply

Read more – GST for restaurants registered with swiggy, zomato, & other e-commerce aggregators.