Since you are rendering accommodation services directly to the guests, you are required to raise an invoice for the services provided. The invoice should mandatorily contain the GSTIN of the guest if provided. MakeMyTrip and Goibibo earn convenience fees from the guests for rendering reservation services for accommodation and hence, we will issue a GST invoice for the services we directly provide to the guests. 

In case your property is unregistered, we are liable to deposit GST u/s 9(5) of CGST Act r/w Notification No 17/2017 for hotel accommodation services. 

This would raise an invoice for both the convenience fees earned from the guest and the GST paid on hotel accommodation services u/s 9(5) of the CGST Act.

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