In case of OLA and UBER, GST liability is on them to collect from the customers and not on the taxi owners. You need to collect GST on offline services otherwise you can surrender your registration.
GST liability of online taxi partners
Dear Sir My partnership firm MY RIDE is an UBER Fleet Partner. We run our cars exclusively for UBER in Kochi. We have taken GST registration but not getting any input from UBER and not filed anything till now. UBER is collecting 5% gst on our behalf and paying to the government. This is the mail I have got from Uber when I inquired. ----------------------------------------------------------------------------------------------------------------------------------------- Dear Partner With reference to your query, we wish to mention that the transportation services provided by MY RIDe (You) to the riders are output services for you. Uber India is merely discharging GST liability on these services on your behalf. Thus, since GST paid by Uber India on your behalf is towards your output liability, same shall not reflect as GST credit in your GSTR 2A. Regards ----------------------------------------------------------------------------------------------------------------------------------------- So what I have to do now. I understand service of Uber comes under the section "ECO (Electronic Commerce Operator) Radio Taxi". Do we have any GST liability? If not do we have to close GST registration? Regards Jinesh Mathew Partner M/s MY RIDE Kochi
Asked 5 years ago in GST
In case of online service provider like ola and uber the liability is on them to pay GST on money collected on your behalf and they also pay GST on their commission. So in this case taxi owners neither have to pay any GST nor claim any input credit for services provided to Uber.
If you are exclusively giving services to Uber it's better that you surrender your registration.
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Thank you
Dear Sir,
Hope you are doing well !!
No, you don't have any GST liability.
The Government of India via notification no.17/2017, states that GST on services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle shall be paid by the operator itself.
You can surrender GST registration.
Dear Sir,
As notified through Notification No. 17/2017 of Central GST Act, 2017 and Notification No. 14/2017 of Integrated GST Act, 2017 by the central government and the tax on supply of such services shall be paid by the e-commerce operator and all the provisions of GST shall apply on the e-commerce operator.
So, there will be no tax liability on your company. It is advisable to surrender the GST registration.
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