Gst on commission and hotel room fare

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

20 December 2018 Dear Experts, I have a query to be cleared from you that we are running a hotel and we get bookings through OYO. After end of the month OYO send us report of details of whole month of room fare collection. In that report OYO is not charging GST with fare which has more than rs 1000 room fare rate. Whereas OYO is deducting GST on its Commission.
Do we have to deposit GST over Billing amount which has been more than rs 1000 or not? And also tell me that how can we take benefit of GST paid on commission?? The GST which OYO deducted on Commission is not reflecting our GST portal where and how can we see that?

Its my humble request to answer my queries..

Thanks in advance..

CA Anita Bhadra

CA Anita Bhadra (Expert)
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21 December 2018 Yes , You have to deposit GST for bills where room rent exceeds Rs 1000/- and OYO is not charging GST .

It shall be the responsibility of hotel to ensure that appropriate tax is charged and paid to Govt. exchequer, even though booking is done through online portals ( Goa Govt. reiterates the clarification issued by Finance Ministry regarding levy of GST on accommodation services)
Further , You tell OYO to raise separate bill on you for commission ( not adjusting with room rent payments) indicating GST amount ,
OYO will file its return and it will appear in your 2A and then you can take ITC

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