How Must GST Return To Be Filed By 3rd Party Managing Hotel Online, Goods and Services Tax - GST

[Ashutosh Tiwari]

I am registered as Tour Operator and Managing Online bookings and also collecting payments from Online Agents on-behalf of hotel. Now hotel has e.g given me a Nett Payable amount of say ₹ 5000 Per Room Per Night Inclusive of GST (12%) for booking a room for them , so when I upload rates on Online portal with some markup of Suppose 1000 and when a guest books a room , he is paying ₹ 6000 + 12% GST = ₹ 6720 for his room for 1 Night. Now the Online agency is charging 10% commission on the base rate of 6000 which comes to ₹ 600 and 18% (IGST/CGST/SGST on ₹ 600) which comes to final amount of ₹ 708 so they pay us a Nett Rate of ₹ 6720 - 708 = ₹ 6012. Now post paying agreed rate of ₹ 5000 to the hotel , we are left with an amount of ₹ 1012 , so kindly advise how much GST we need to file for ₹ 1012 and on whose name i.e. The Online Portal or The Hotel whom we are paying the final amount.

Posts / Replies

[SIVARAMA KUMAR]

Dear sir,

Since your supplies for the customer is with a value addition you need to bill the customer for 6000+12% and not the online agency. In turn the hotel needs to raise a invoice on you for 5000+12% on which you can claim the input credit if you are an eligible dealer. ( since the supply is location based). further you are eligible to claim the gst on commission raised by the online portal.