Supply through E - Commerce, Goods and Services Tax - GST

[Kaustubh Karandikar]

XYZ(Manufacturer and supplier of Sweets), supplying goods in the shop as well as through E – Commerce i.e. Zomato etc. When supplied from shop, Tax Invoice / E – Invoice is issued. When supplied through Zomato, the Zomato is issuing their own invoice. 1) Is XYZ required to issue their own invoice also? 2) In the GST Returns of XYZ, the invoice issued by Zomato is to be considered or invoice issued by XYZ?

Posts / Replies

[Narendra Nimmala]

Zomato and similar suppliers generally issue summary of payment to be done and not a tax invoice in compliance with GST law, per se. XYZ is making the supply and hence are required to issue a GST invoice, unless zomato is issuing an invoice in the name of XYZ. Wrt returns, invoice issued by XYZ is to be considered.

Whether Zomato is issuing invoice to XYZ for commission or to the end customer for sweets?

[ABHISHEK TRIPATHI]

Dear Kaustubh Ji,

Zomato issues, 'Summary and Receipt' for the orders.

Zomato specially mentions in the 'terms and conditions' of such summary and receipt that 'this is summary of the order and not a tax invoice'. XYZ is confused thinking that summary and receipt is a tax invoice, but it isn't.

Even further in the terms and condition, it states that the 'tax invoice' will be sent directly by the restaurant.

XYZ has to issue tax invoice. They might be under false impression that Zomato is issuing tax invoice to the customers. Thus, XYZ has to issue tax invoice for all the orders and should send the tax invoice with the orders.

[Shilpi Jain]

Agree with the views mentioned above. Even assuming zomato issues invoice to customer, that can happen only if at the first place the goods belong to zomato, which can happen only when they are sold by xyz to zomato.

Thereby, xyz has to issue an invoice, either to customer or zomato , depending g on the arrangement with zomato.