Content authored by practitioners with experience at Amazon India, Intuit QuickBooks, and the Tata Group. Meet the team →
An Indian merchant selling through Zomato and Swiggy for restaurant sales, Amazon and Flipkart for e-commerce, and Razorpay for direct card and UPI payments receives four to six settlement files a week, each with its own file structure, its own commission rate, its own TDS and TCS treatment, its own platform fee mechanic, and its own settlement cadence. The Day 4 platform-settlement window in the monthly bank runbook is meant to split every settlement into gross, commission, Section 194O TDS, Section 52 TCS, platform fee, and net bank credit — but a manual copy-paste from four dashboards into one Excel workbook consumes the analyst's whole day and produces a reconciliation that misses the commission ITC on the operator's tax invoice and the TCS credit in GSTR-2B Table 6. The failure mode is not the platforms themselves; it is the absence of a common workbook that decomposes all four in the same shape and hands the output to the Day 6 TDS window and the Day 12 GSTR-2B window in a form both windows can consume.
Build the workbook around one tab per platform, one platform master tab keyed to the operator GSTIN and PAN, one multi-platform summary tab that assembles via QUERY, and one output tab that hands the pre-populated feed to the downstream TDS and GST windows. Each platform tab carries the raw settlement file pasted from the operator's merchant dashboard as-is, with a computed column layer on the right that runs the five-part decomposition — Gross | Commission (with GST split via ARRAYFORMULA) | Section 194O TDS | Section 52 TCS | Platform fee | Net bank credit. REGEXEXTRACT on the settlement ID column strips the operator-specific prefix (ORD-, ZO-, AMZ-, RZP-) and produces a normalised transaction ID for the ERP invoice cross-match. XLOOKUP into the platform master returns the operator's expected commission rate, GST rate on commission, TDS applicability flag, and TCS applicability flag. SUMPRODUCT computes the decomposition per row. A cross-tab QUERY on the summary tab assembles the per-operator per-month totals. A final SUMIF-based reconciliation cross-checks the total net bank credit column against the actual bank statement credit for the same settlement date.
One tab per active platform — Zomato Restaurant Settlement Report (weekly .csv), Swiggy Merchant Payout Statement (weekly .xlsx), Amazon Merchant Tax Report and Payments Report (fortnightly), Razorpay Settlements Report (daily .csv). One platform master tab with operator name, operator legal entity name, operator GSTIN, operator PAN, TAN, expected commission rate band, GST rate on commission (18 per cent for all four), Section 194O applicability (Zomato yes, Swiggy yes, Amazon yes, Razorpay no), Section 52 applicability (same), and settlement cadence. One multi-platform summary tab that runs a QUERY on the union of the platform tabs and groups by operator GSTIN, merchant GSTIN, and settlement month. One output tab with the columns the Day 6 TDS window and the Day 12 GSTR-2B window need — merchant GSTIN, operator GSTIN, settlement period, gross taxable supply, commission GST (ITC-eligible), Section 194O TDS (payment code 1011), Section 52 TCS (GSTR-2B Table 6). One reconciliation tab that ties the settlement net-credit total to the actual bank statement credit for the same settlement date, with a tolerance cell for rounding differences.
By 5pm on Day 4, every platform settlement received in the closed month has been decomposed into its five parts. The commission GST column has been extracted as ITC-eligible and passed to the Day 12 GSTR-2B match. The Section 194O TDS column has been pre-populated into the TDS receivable ledger with payment code 1011 tagged and the operator PAN captured for the Day 6 tax analyst. The Section 52 TCS column has been cross-referenced to the operator GSTIN for the Day 12 GSTR-2B Table 6 match. The reconciliation to the bank statement has been closed for every settlement date, and the tolerance-band exceptions have been flagged for the Day 5 finance manager review. The multi-platform summary tab shows Rs X across four operators for the closed month, decomposed into gross revenue booked to output supply, commission expense booked to P&L, GST on commission booked to ITC, TDS receivable booked to current asset, and TCS credit booked to GSTR-2B Table 6. The workbook is signed off by the AR analyst and handed to the tax executive as the input for Day 6.
Every Indian merchant selling through more than one platform receives more settlement files in a week than most finance teams have hours to reconcile. A mid-sized restaurant chain running Zomato and Swiggy for delivery, plus Razorpay for its own website checkout, sees four weekly payouts, one daily payout, and one fortnightly reconciliation report — none in the same file format, none with the same commission structure, none with the same tax treatment. The Day 4 platform-settlement window in the bank reconciliation runbook is meant to split every payout into gross, commission, Section 194O TDS, Section 52 TCS, platform fee, and net bank credit — but a manual copy-paste from four dashboards into one Excel workbook rarely closes on Day 4. This is the recipe for the Google Sheets workbook that does close on Day 4, with the formulas that a senior AR analyst or tax executive can lift, and a public “Make a Copy” template linked inline so the workbook can be up and running in the finance team’s Drive within the hour.
The workbook sits inside the wider reconciliation playbook cluster as the working companion to the Day 4 window. It hands its output forward to the Day 6 TDS reconciliation runbook as the pre-populated TDS receivable feed, and to the Day 12 GSTR-2B ITC runbook as the commission ITC and TCS credit feed. Nothing in the recipe is proprietary — every formula is standard Google Sheets — but the choreography of what each formula does and where it hands off is what turns a copy-paste Day 4 into a decomposed, cross-referenced, and reconciled Day 4.
Why platform settlements are hard to reconcile in a common shape
The four settlement files the workbook handles arrive in four different structures with four different deduction sequences. Zomato’s Restaurant Settlement Report is a weekly .csv that carries a per-order row with the gross order value, the platform commission at 18 to 22 per cent inclusive of GST, the Section 194O TDS at 1 per cent on the gross order value, the Section 52 TCS at 1 per cent on the net taxable supply (0.5 per cent CGST plus 0.5 per cent SGST intra-state, or 1 per cent IGST inter-state), a fixed platform fee per order in the region of 3 to 5 rupees, and the net payout that lands in the bank. Swiggy’s Merchant Payout Statement is a weekly .xlsx that carries the same components in a different column order — the platform fee is quoted before the commission, and the commission is reported net of GST with the GST stated in a separate column that has to be added back for the ITC extraction.
Amazon’s Merchant Tax Report and its Payments Report together carry the gross sale value, the commission by SKU category (8 to 25 per cent depending on whether the category is books, electronics, apparel, or grocery), the Fulfilment by Amazon fee where the seller uses FBA, the Section 194O TDS at 1 per cent, the Section 52 TCS at 1 per cent, and the Merchant Discount Rate retention by the payment gateway that clears the customer’s card or UPI payment before the amount is forwarded to the seller’s disbursement account. Razorpay’s Settlements Report is a daily .csv that carries the transaction volume net of merchant discount rate at approximately 2 per cent for cards and netbanking (lower for UPI), plus 18 per cent GST on the MDR, with no Section 194O or Section 52 because Razorpay is a payment aggregator under the RBI Payment Aggregator regulatory framework rather than an e-commerce operator under Section 194O.
Four platforms, four file structures, three different deduction sequences, two tax regimes. Any single-formula approach breaks under the second platform added. The workbook’s design instead uses one tab per platform for the raw file, one platform master tab as the reference layer, and a common decomposition schema in the computed columns to the right of each raw file.
The input files per platform
The workbook has four input tabs, one per platform, plus one platform master and two output tabs.
Input 1 — Zomato Restaurant Settlement Report
Log in to the Zomato Restaurant Partner Portal. Navigate to Payouts and Statements. Download the settlement report for the week or fortnight being reconciled in .csv form. Paste the raw table into the Zomato input tab. The columns the workbook needs are the order ID, the order date, the gross order value, the platform commission percentage, the platform commission amount, the GST amount on commission (18 per cent), the Section 194O TDS, the Section 52 TCS, the platform fee, and the net payout. Zomato reports each of these separately on the settlement file, so the paste is one operation and the computed layer to the right handles the rest.
Input 2 — Swiggy Merchant Payout Statement
Log in to the Swiggy Partner Portal. Navigate to Payments. Download the merchant payout statement in .xlsx form for the settlement period. Paste into the Swiggy input tab. The columns to retain are the order ID, the order date, the gross order value, the platform commission (net of GST — this is Swiggy’s convention), the GST on commission stated separately, the Section 194O TDS, the Section 52 TCS, the collection fee (Swiggy’s term for platform fee), and the net payout. The workbook’s computed layer adds the GST back onto the commission for the ITC extraction and cross-checks the sum of decomposed columns against the net payout to catch any rounding drift the paste introduces.
Input 3 — Amazon Merchant Tax Report and Payments Report
Log in to Amazon Seller Central. Under Reports, download the Merchant Tax Report (MTR-B2C for retail sales, MTR-B2B for business sales) for the settlement period, and the Payments Report for the same period. The MTR carries the transaction-level tax detail; the Payments Report carries the settlement-level bank credit. Paste the MTR into the Amazon input tab. The columns the workbook needs are the order ID, the invoice number, the invoice date, the taxable value, the GST rate, the CGST, SGST, IGST, and Cess amounts, the commission and the FBA fee where applicable, and the Section 194O TDS. Amazon reports the Section 52 TCS on a separate row per operator, which the workbook handles by pulling the TCS total from the Payments Report and reconciling against the sum of TCS from the MTR. The Amazon settlement and GST reconciliation article documents the MTR-to-Payments-Report join in detail.
Input 4 — Razorpay Settlements Report
Log in to the Razorpay Dashboard. Navigate to Settlements. Download the settlements report as .csv for the period. Paste into the Razorpay input tab. The columns the workbook needs are the settlement ID, the settlement date, the payment ID, the amount captured (gross), the fee (MDR), the GST on fee, the net amount settled, and the payment method. Razorpay’s fee structure varies by method — approximately 2 per cent for credit or debit cards and netbanking, and lower for UPI collect and QR flows — so the workbook’s platform master carries the applicable fee band per method for the tolerance check.
Platform master
The platform master tab is the reference layer every platform tab looks up against. One row per operator, with the columns: operator name (Zomato Limited, Bundl Technologies Private Limited for Swiggy, Amazon Seller Services Private Limited, Razorpay Software Private Limited), operator legal-entity GSTIN, operator PAN, TAN, expected commission rate band low, expected commission rate band high, GST rate on commission (18 per cent for all four), Section 194O applicability (Y for Zomato, Swiggy, Amazon; N for Razorpay), Section 52 applicability (same), settlement cadence (Weekly, Weekly, Fortnightly, Daily T+1), and the merchant GSTIN the settlements are credited against (for multi-GSTIN groups where the same operator is settling to different state registrations).
The five-part decomposition
The computed layer to the right of each platform’s raw paste runs the five-part decomposition per row.
- Gross — the transaction value before any deduction. For Zomato and Swiggy this is the gross order value; for Amazon this is the taxable value plus GST; for Razorpay this is the amount captured on the payment.
- Commission — the platform’s take, inclusive of GST. For Zomato this is the commission percentage times the gross order value; for Swiggy this is the reported commission plus the reported GST on commission; for Amazon this is the commission rate for the SKU category times the taxable value; for Razorpay this is the MDR plus the GST on MDR.
- Section 194O TDS — the 1 per cent TDS on the gross order value where the operator is an e-commerce operator under Section 194O. Applicable to Zomato, Swiggy, and Amazon. Not applicable to Razorpay under the RBI Payment Aggregator framework carve-out.
- Section 52 TCS — the 1 per cent TCS on the net taxable supply where the operator is an e-commerce operator under Section 52. Applicable to the same three operators. Split 0.5 per cent CGST plus 0.5 per cent SGST for intra-state supply, or 1 per cent IGST for inter-state supply, based on the place-of-supply logic on the underlying order.
- Platform fee — any fixed per-order or per-settlement fee the operator retains beyond the commission. Rs 3 to Rs 5 per order on Zomato; a comparable collection fee on Swiggy; the FBA fee where the seller uses Amazon fulfilment; a fixed monthly plan fee on some Razorpay tiers.
- Net bank credit — the gross minus the four deduction columns, matched against the actual bank credit on the settlement date.
Illustrative Rs 4,80,000 monthly Zomato worked example. A mid-sized restaurant with a monthly Zomato gross order value of Rs 4,80,000 at a 22 per cent commission rate (inclusive of GST at 18 per cent on the commission portion) decomposes as follows. Gross Rs 4,80,000. Commission Rs 1,05,600 (22 per cent of gross, of which Rs 89,491 is the base commission and Rs 16,109 is the GST on commission at 18 per cent — the GST portion is ITC-eligible). Section 194O TDS Rs 4,800 (1 per cent of gross, retained by Zomato and remitted to the government against the restaurant’s PAN, appearing in the restaurant’s Form 168 for the quarter). Section 52 TCS Rs 4,800 (1 per cent of the net taxable supply — approximated to 1 per cent of gross for the worked example — retained by Zomato and remitted against the restaurant’s GSTIN, appearing in the restaurant’s GSTR-2A and GSTR-2B Table 6). Platform fee Rs 480 (illustrative Rs 4 per order across 120 orders in the month). Net bank credit Rs 3,64,320 — this is what actually lands in the restaurant’s current account on the weekly settlement dates in aggregate for the month.
The Rs 3,74,400 figure that shows on Zomato’s summary dashboard is the payout after commission alone (Rs 4,80,000 minus Rs 1,05,600), before the TDS, TCS, and platform fee retentions. The bank credit is Rs 3,64,320 and the workbook’s reconciliation column ties to that figure, not to the dashboard-headline Rs 3,74,400. This is one of the most common places the manual reconciliation drifts — the analyst reconciles against the dashboard summary rather than against the deposit total.
The formulas at practitioner level
The formulas the workbook uses are entirely standard Google Sheets — no App Script, no macro, no add-on. The curation is in how they are wired together.
- Settlement ID normalisation with REGEXEXTRACT. Zomato IDs start with
ORD-, Swiggy withSWI-or numeric, Amazon with a 3-3-7 alphanumeric pattern, Razorpay withpay_ororder_.=REGEXEXTRACT(A2, "[A-Z0-9]+$")on a value likeORD-2526-00417/GSTreturns00417. Wrap inARRAYFORMULAon row 2 to fill the whole column in one formula —=ARRAYFORMULA(IF(A2:A="",,REGEXEXTRACT(A2:A, "[A-Z0-9]+$"))). - Platform master XLOOKUP.
=XLOOKUP("Zomato", platform_master!A:A, platform_master!C:C, "")on the operator name returns the operator GSTIN. Repeat for commission-rate-low, commission-rate-high, GST rate, TDS applicability flag, and TCS applicability flag as separate lookup formulas or as an INDEX-MATCH block returning multiple columns in one call. - Commission decomposition with SUMPRODUCT. For Swiggy where the commission and GST are reported separately, the commission-inclusive column is
=SUMPRODUCT(commission_ex_gst, gst_amount)on adjacent columns. For Zomato where the commission is inclusive of GST, the base commission is=commission_incl_gst / (1 + gst_rate_lookup)and the GST iscommission_incl_gst - base_commission. The GST portion is what the ITC-extraction column carries forward. - Aggregator versus gateway classification with nested IF.
=IF(platform_master_tds_flag = "Y", gross * 0.01, 0)for Section 194O TDS returns the deduction where the platform is a Section 194O operator and zero otherwise.=IF(platform_master_tcs_flag = "Y", net_taxable_supply * 0.01, 0)for Section 52 TCS. Both formulas are cheaper than a SWITCH() and easier for a new analyst to read. - Multi-platform summary with QUERY.
=QUERY({zomato!A2:K; swiggy!A2:K; amazon!A2:K; razorpay!A2:K}, "SELECT Col1, SUM(Col5), SUM(Col6), SUM(Col7), SUM(Col8), SUM(Col10) GROUP BY Col1 LABEL SUM(Col5) 'Total Gross', SUM(Col6) 'Total Commission', SUM(Col7) 'Section 194O TDS', SUM(Col8) 'Section 52 TCS', SUM(Col10) 'Net Bank Credit'", 0)on the union of the four platform tabs produces the per-operator per-month totals in one cell. - Reconciliation to bank credit with SUMIF.
=SUMIF(bank_statement_date_column, settlement_date, bank_statement_credit_column)returns the bank credit on the settlement date. The variance column subtracts this from the workbook’s net column, and the tolerance flag=IF(ABS(variance) > tolerance_cell, "EXCEPTION", "OK")surfaces any settlement where the manually-reconciled net does not tie to the bank.
Every formula uses LET or a named range where the intermediate value is referenced more than once, and every input tab has a data-validation rule on the operator column so a new paste with a wrong platform label is caught before the computed layer runs on a bad key.
GST ITC extraction on commission
The commission GST column is ITC-eligible under Section 16 of the CGST Act, subject to the standard four conditions — the merchant is in possession of the operator’s tax invoice, the service has been received, the tax has been paid by the operator to the government, and the merchant files its own GSTR-3B before the Section 16(4) November 30 deadline of the following financial year. The workbook’s ITC extraction column carries the per-operator per-month commission GST total. On Day 12 of the monthly cadence, the merchant’s three-way ITC reconciliation pulls the operator’s commission invoice from the GSTR-2B extract and cross-matches against this column. If the operator has not raised a Rule 46-compliant tax invoice for the commission, the ITC cannot be claimed — the restaurant GSTR-2B commission ITC article walks through the invoice mechanics per operator, including the special cases where the operator raises a monthly consolidated invoice rather than per-order tax invoices.
The workbook does not attempt to reconcile the commission ITC inside the Day 4 window. It hands the extraction forward and lets the Day 12 GSTR-2B window run the match against the operator’s invoice as documented. This separation is deliberate — combining the commission decomposition with the GSTR-2B reconciliation in one workbook creates a formula surface too large for a Day 4 close.
Reconciling to the gateway bank credit
The final step in the Day 4 window is the reconciliation of the workbook’s net-credit column against the actual bank statement credit for the same settlement date. The bank reconciliation runbook opens the bank statement input on Day 1; by Day 4, the AR analyst has already handled auto-matched receipts, multi-invoice aggregation, and TDS-net customer receipts. The platform settlement rows in the bank statement carry a narration pattern the bank narration parsing formulas recipe workbook parses — Zomato appears as NEFT ZOMATO LIMITED or IMPS ZOMATO, Swiggy as NEFT BUNDL TECHNOLOGIES or NEFT SWIGGY, Amazon as RTGS AMAZON SELLER SERVICES, and Razorpay as NEFT RAZORPAY SOFTWARE — with the settlement ID sometimes carried through in the reference field and sometimes truncated.
The workbook’s reconciliation tab runs a SUMIF on the bank statement, keyed to the settlement date and the narration pattern, and returns the credit that landed on that date. The variance column ties the workbook net to the bank net. Any variance above the tolerance cell (typically Rs 5 to Rs 10 to absorb per-transaction rounding) is flagged as an exception and surfaced in the Day 5 finance manager review. This is the tie-out that closes the Day 4 window and lets the Day 5 sign-off proceed.
The public Google Sheets template
The workbook is published as a public Google Sheets template with a “Make a Copy” URL, so any finance team can open the file, click Make a Copy, and have their own working version in their team Drive within seconds. No email gate, no lead capture, no soft download — Google Sheets templates are inherently shareable and the platform settlement workbook resource page carries the Copy link with a one-line usage note. The template ships pre-populated with the platform master for Zomato, Swiggy, Amazon, and Razorpay, with dummy transactions on each input tab to show the shape of a working paste, and with the computed layer, the multi-platform summary QUERY, and the bank reconciliation SUMIF wired up. The finance team’s first Day 4 with the template is a paste of the four real settlement files into the input tabs; every downstream computation runs on the paste.
The template is deliberately kept in Google Sheets rather than Excel because the QUERY, ARRAYFORMULA, and REGEXEXTRACT functions the workbook depends on are cleaner in Sheets — Excel’s Power Query and dynamic array equivalents exist but require version compatibility across the finance team’s laptops that a Sheets template sidesteps. Teams standardised on Excel can port the same logic using XLOOKUP, LET, LAMBDA, and Power Query, and the three-way ITC Excel workbook recipe covers the equivalent Excel-side patterns for the GSTR-2B window.
When the Sheets workbook outgrows itself
The template is engineered for a merchant running two to four platforms with weekly to fortnightly settlement cadences. It holds up cleanly for a restaurant chain running Zomato and Swiggy with a few thousand orders a week, or an e-commerce seller running Amazon and Razorpay with a few thousand transactions per settlement, on one or two merchant GSTINs. Above roughly four active aggregator platforms — a restaurant adding Magicpin and Dunzo, or a seller adding Flipkart and Ajio — the Day 4 window fragments because each platform’s settlement cadence is different (Zomato weekly, Swiggy weekly, Amazon fortnightly, Razorpay daily) and the workbook has to be refreshed multiple times per week to stay current with the daily gateway payouts.
Above roughly 5,000 monthly transactions per platform, the ARRAYFORMULA and REGEXEXTRACT patterns begin to slow the workbook load. Above three merchant GSTINs, the per-GSTIN reconciliation view fragments into separate copies of the workbook, and the platform master duplication introduces a maintenance drift the AR analyst cannot police. Above these thresholds, the platform-settlement reconciliation moves off the Sheets workbook and onto continuously refreshed reconciliation infrastructure such as TransactIG that treats each platform’s settlement file as a scheduled feed rather than a manual weekly copy-paste — freeing the twenty-day cadence and the analyst’s Day 4 for the exception queue rather than for feed maintenance.
Where this fits
- Reconciliation software India — pillar guide
- GST reconciliation software
- TDS reconciliation software
- Payment gateway reconciliation
- The reconciliation playbook — monthly close pillar
Related reading
- Bank reconciliation runbook — Days 1 to 5, where Day 4 opens the platform settlement window
- Bank narration parsing in Excel — the recipe workbook the Day 4 tie-out uses
- Zomato restaurant settlement reconciliation — per-operator invoice mechanics
- Swiggy restaurant settlement reconciliation — per-operator invoice mechanics
- Amazon settlement and GST reconciliation — MTR-to-Payments-Report join
- Restaurant GSTR-2B commission ITC reconciliation — the Day 12 downstream match
- Restaurant POS and payment gateway reconciliation — the direct-checkout side
- Three-way ITC reconciliation Excel — the Day 12 workbook the commission GST feeds into
- Section 16(4) ITC time bar — the November 30 anchor for the commission GST claim
Content authored by practitioners with experience at Amazon India, Intuit QuickBooks, and the Tata Group. Meet the team →
- ▸ Section 194O, Income-tax Act 1961 — Section 393 payment code 1011 — An e-commerce operator paying an e-commerce participant for the sale of goods or provision of services must deduct tax at 1 per cent of the gross amount of such sales or services or both at the time of credit to the participant or at the time of payment, whichever is earlier. The deduction applies where the aggregate value of sales or services or both during the previous year exceeds Rs 5 lakh for a resident individual or HUF participant, and applies without threshold for other participants. Every Zomato, Swiggy, Amazon, and Flipkart payout arriving in the merchant's bank account carries this 1 per cent TDS as a retained deduction that the workbook extracts as the fourth column of the five-part decomposition and passes to the Day 6 TDS window as pre-populated TDS receivable.
- ▸ Section 52, Central Goods and Services Tax Act 2017 — e-commerce operator TCS — Every electronic commerce operator, not being an agent, shall collect an amount calculated at such rate not exceeding 1 per cent as may be notified by the Government on the recommendations of the Council, of the net value of taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the operator. The notified rate is 0.5 per cent CGST plus 0.5 per cent SGST for intra-state supplies and 1 per cent IGST for inter-state supplies. This TCS appears in the merchant's GSTR-2A and GSTR-2B as a credit and is claimed against the merchant's own output GST liability, and the workbook extracts it as the fifth column of the decomposition.
- ▸ Section 16, Central Goods and Services Tax Act 2017 — conditions for taking input tax credit — A registered person shall be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business, subject to the conditions and restrictions in Section 16(2) — possession of a tax invoice, receipt of the goods or services, tax actually paid by the supplier, filing of GSTR-3B by the recipient, and the Section 16(4) time-bar of 30 November of the following financial year. The commission GST at 18 per cent charged by Zomato, Swiggy, Amazon, and every payment aggregator qualifies as an input service and is ITC-eligible, subject to the invoice appearing in the merchant's GSTR-2B — which is why the workbook's ITC extraction column feeds the same [three-way ITC reconciliation](/insights/three-way-itc-reconciliation-excel-india/) the GST window runs on Day 13.
- ▸ Rule 46, Central Goods and Services Tax Rules 2017 — tax invoice — A tax invoice issued by a registered person shall contain the name, address, and GSTIN of the supplier and the recipient; a consecutive serial number; the date of issue; the description of goods or services; the total value of supply; the taxable value; the rate of tax; and the amount of tax charged. The commission invoice raised by Zomato, Swiggy, Amazon, or Razorpay against the merchant must satisfy Rule 46 in full for the commission GST to be ITC-eligible, and the workbook's platform master carries the operator's GSTIN as the anchor for the reverse lookup that confirms the commission invoice has been raised against the correct merchant registration.
- ▸ Rule 88C, Central Goods and Services Tax Rules 2017 — DRC-01B intimation — Where the tax payable by a registered person in accordance with the statement of outward supplies furnished in GSTR-1 for a tax period exceeds the tax paid by such person in the return furnished for the same period in GSTR-3B by such amount as may be prescribed, the system shall issue an intimation in FORM GST DRC-01B, and the registered person shall reply within seven days. A merchant whose Zomato and Swiggy gross order value has been correctly booked to GSTR-1 output supply but whose GSTR-3B tax liability calculation missed the platform TCS reversal or the commission ITC will trigger this intimation. The workbook's Day 4 output feeds the [GSTR-1 versus GSTR-3B runbook](/insights/gstr-1-3b-runbook-days-16-20-india/) that runs Days 16 to 20 to prevent the intimation from firing.