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Reconciling Food Delivery App Payouts

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IndiaGeneral AccountingUpdated: Sep 13, 2026

Direct Answer

Restaurants must record the gross food sales as revenue to match their GSTR-1. The deductions made by Zomato/Swiggy (commissions, platform fees, discount shares) must be booked as expenses. The net amount settling in the bank is merely clearing a debtor account.

The Accounting Trap

If a restaurant sells Rs 1,000 worth of food, Swiggy might take a 20% commission (Rs 200) and pay out Rs 800. If the accountant only records the Rs 800 bank credit as 'Sales', the restaurant will face GST notices because the POS system reported Rs 1,000.

Proper Journal Entries

  1. Sale: Debit Swiggy Receivable (Rs 1,000) and Credit Sales (Rs 1,000).
  2. Commission Invoice: Debit Commission Expense (Rs 200) and Credit Swiggy Receivable (Rs 200).
  3. Bank Payout: Debit Bank Account (Rs 800) and Credit Swiggy Receivable (Rs 800).

Additionally, Zomato/Swiggy collect and pay 5% GST directly on behalf of unregistered restaurants under Section 9(5), which further complicates the GST reconciliation.

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