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Swiggy and Zomato entries in Tally Prime: a step-by-step guide

By Raghav R · 15 October 2026

Posting the aggregator's bank credit straight to sales, or lumping every deduction into one "Swiggy charges" line, hides what you need later: the commission to check, the GST you may or may not claim, and the TDS you are owed back.

A cleaner method in Tally Prime: each platform is a party ledger, every deduction gets its own ledger, and the bank receipt clears the party to zero. If it doesn't, the payout needs a closer look.

All figures below are sample figures for illustration. Rates are assumptions, not Swiggy's or Zomato's; your contract decides the real ones. It is the same sample week we break down in Swiggy payout statement explained.

First, three tax facts that shape the entries

1. The platform pays GST on your food sales. Since 1 January 2022, Swiggy and Zomato pay the GST on restaurant services supplied through them, under section 9(5) of the CGST Act, and they issue the invoice to the customer (CBIC Circular 167/23/2021-GST). This covers restaurants outside "specified premises" (broadly, qualifying hotels) (TaxGuru on Tables 14 and 15). So aggregator food sales carry no output GST in your books.

2. You may not be able to claim GST on the platform's fees. Restaurants outside specified premises pay 5% GST without input tax credit. CBIC's FAQ says credit on inputs and input services used for those restaurant services should not be taken (CBIC FAQ on specified premises). For most standalone restaurants, GST on platform commission is therefore a cost. Restaurants in specified premises pay 18% with credit and can generally claim it. The GST Council's 8 October 2026 recommendation of limited credit "in the same line of business" for restaurant services still needs notification, and on its face concerns buying restaurant services, not platform fees (PIB).

3. TDS and TCS are receivables, not expenses. The platform deducts income-tax TDS at 0.1% of gross sales (formerly section 194-O; section 393(1), Table serial 8(v), of the Income-tax Act, 2025 from 1 April 2026) (Section 393). Any GST TCS (0.5% since 10 July 2024) appears only on supplies not covered by section 9(5) (GSTN advisory; CBIC Circular 167). Book both as assets and claim them back (TDS and TCS guide).

Step 1: Create the ledgers

Create these once per platform (Swiggy shown):

Step 2: Book the week's sales

Take the net order value from the annexure: items plus packaging, minus discounts you funded. Sample: ₹1,00,000 + ₹2,000 − ₹8,000 = ₹94,000.

Sample voucher 1: Sales (Sales voucher or Journal)

Narration: Swiggy orders for the week [dates], per payout annexure [reference]. GST on these supplies paid by Swiggy u/s 9(5).

Don't add the ₹4,700 GST the customer paid; Swiggy deposits it. Booking daily POS sales to the party ledger gives you a daily cross-check.

Step 3: Book the platform's charges

Use the platform's tax invoice for fees. Zomato's terms say it issues a monthly invoice within seven days of month-end (Zomato terms for restaurant partners).

Sample voucher 2a: Charges, for a restaurant that cannot claim GST credit (5% without ITC)

If you are eligible for credit (for example, in specified premises), replace the ₹4,495.32 line with Input CGST ₹2,247.66 and Input SGST ₹2,247.66 (sample split). Use the rate and split on the platform's invoice, and only take credit that appears in GSTR-2B.

Step 4: Book refunds and cancellation recoveries

Sample voucher 3: Recovery for one disputed order (assumed)

Keep the order ID in the narration; reverse it if you win the dispute.

Step 5: Book TDS

The platform deducts 0.1% of gross sales. Zomato's terms say it applies TDS on "Gross Sales (less applicable taxes charged by the Restaurant)" (Zomato terms). In our sample that is 0.1% × ₹94,000 = ₹94.

Sample voucher 4: TDS deducted by the platform

Tally suggests a Journal voucher with "Stat Adjustment" for deductions like this (Tally Solutions). Each quarter, match this ledger to the platform's TDS certificate and Form 168 / 26AS.

Step 6: Book GST TCS (only where it applies)

In our sample every order is 9(5) restaurant service, so TCS is zero. If the week had ₹2,000 of non-9(5) items, TCS at 0.5% would be ₹10 (₹5 CGST + ₹5 SGST, intra-state) (GSTN advisory).

Sample voucher 5: TCS (illustrative only; not part of the main example)

Those items would also carry output GST that you pay. (Some articles still quote TCS at 1%; it has been 0.5% since 10 July 2024.)

Step 7: Book the bank receipt and check the party ledger

Sample voucher 6: Bank receipt

Narration: Swiggy payout, UTR [number], cycle [dates].

Now check the Swiggy ledger: ₹94,000 debit, against credits of ₹29,469.32 + ₹500 + ₹94 + ₹63,936.68 = ₹94,000. Balance: zero.

A debit balance means sales Swiggy hasn't paid for (missing orders, an unbooked deduction, or money still to come). A credit balance usually means a double-booked deduction or a missed sale. Investigate before month-end close.

Zomato: same pattern, different labels

Zomato's terms list a service fee (formerly commission), a payment mechanism fee, and taxes, with Monday–Sunday orders settled on or before the following Thursday (Zomato terms). Map the labels to the ledgers above. For what each Zomato line means, see Zomato settlement report explained.

One wrinkle: Zomato's terms ask restaurants to deposit TDS on the service fee, refunding it against a quarterly TDS certificate submitted within 60 days of quarter-end (Zomato terms). But the law says that once e-commerce TDS is deducted on a transaction, no other TDS applies to that transaction (ads and services unconnected to the sale excepted), and CBDT's circular reads this as covering platform fees linked to the sale (Section 393, Note 3; CBDT Circular 20/2023). Agree the treatment with your CA.

Month-end GST reporting

Report aggregator food sales in GSTR-1 Table 14(b) (supplies through an e-commerce operator liable to pay tax under section 9(5)), net of credit and debit notes. These values flow to GSTR-3B Table 3.1.1(ii), with no tax payable by you (TaxGuru on Tables 14 and 15). TallyPrime Release 4.1 added an e-commerce report within GSTR-1 that shows operator-wise net sales for filling Tables 14 and 14A (Tally Solutions).

FAQ

Should I book aggregator sales gross or net of commission? Gross (net order value), with fees as separate expenses. Your GSTR-1 needs the sales value, not the payout.

Can I claim input tax credit on Swiggy and Zomato commission? Only if you are eligible. Restaurants paying 5% GST without credit generally cannot. Restaurants in specified premises (18% with credit) generally can (CBIC FAQ on specified premises).

Where does the GST the customer paid go in my books? Nowhere. Under section 9(5), the platform collects and pays it (CBIC Circular 167). Book your sales at the taxable value.

Let the vouchers write themselves

OnPlusOne is an early-stage Bengaluru startup building an AI agent that reconciles POS, Swiggy, Zomato, UPI, card, cash and bank every day and prepares Tally vouchers like the ones above, for your accountant to review. It is a working prototype, piloting in Bengaluru. See how it works in the live demo, or read more about Tally for restaurants.

This article is general information, not tax or accounting advice. Ledger structure and tax treatment should be confirmed with your CA.

Sources

• https://cbic-gst.gov.in/pdf/Circular-167-17-12-2021-GST.pdf
• https://taxguru.in/goods-and-service-tax/tables-14-15-gstr-1-practical-cases.html
• https://gst.karnataka.gov.in/latestupdates/GSTFAQ28325.pdf
• https://www.pib.gov.in/PressReleasePage.aspx?PRID=2320934&lang=1&reg=48
• https://www.incometaxindia.gov.in/w/section-393-6
• https://www.gst.gov.in/newsandupdates/read/512
• https://tallysolutions.com/business-guides/tallyprime-ecommerce-accounting-marketplace-reconciliation
• https://tallysolutions.com/tally/e-commerce-sales-reporting-with-tallyprime/
• https://www.zomato.com/policies/online-ordering/
• https://taxguru.in/income-tax/cbdt-issues-guidelines-tds-section-194-o-income-tax-act-1961.html