How MoonTrip Automates GSTR-1 and GSTR-3B Filing Data for Indian Travel Agencies

Why GST Filing Is Painful for Travel Agencies

Travel agencies don't sell one type of product at one GST rate. A single booking can include flights (SAC 996411), hotels (SAC 996311), cab transfers (SAC 996422), and a processing charge (SAC 998551) — each with its own tax treatment. Multiply that by 50-100 bookings per month, add cancellation credit notes, and you have a filing nightmare.

Most agents spend 2-3 days every month compiling data from invoices, spreadsheets, and bank statements to prepare their GSTR-1 and GSTR-3B returns. Errors lead to notices, penalties, and ITC mismatches that take months to resolve.

MoonTrip

Manual Process✕Identify ticket type manually✕Split base fare from taxes✕Look up CGST/SGST vs IGST✕Calculate two GST rates✕Format for GSTR-1 manually

With MoonTrip✓Paste PNR or enter ticket✓Auto-detects GDS vs LCC✓Correct rate applied instantly✓CGST/SGST/IGST auto-split✓GSTR-1 export in one click

GSTR-1: The Detailed Invoice Return

GSTR-1 is the monthly outward supply return filed with GST authorities, detailing every invoice issued by the travel agency with customer GSTIN, HSN/SAC codes, and tax breakdowns. It requires invoice-level detail categorized into specific tables.

Table 4A: B2B Invoices (Registered Customers)

Every invoice issued to a customer with a valid GSTIN goes here. Required fields:

• •Customer GSTIN: 15-character alphanumeric (e.g., 27AABCT1234F1Z5)
• •Invoice Number & Date
• •Invoice Value: Total including GST
• •Taxable Value: Amount on which GST is calculated
• •Tax Breakup: CGST, SGST, IGST amounts separately
• •Place of Supply: 2-digit state code (derived from customer GSTIN)
• •Reverse Charge: Yes/No flag

Table 5: B2B Large Invoices (B2C over ₹2.5 Lakh)

Inter-state B2C invoices exceeding ₹2.5 lakh in value are reported individually with Place of Supply details.

Table 7: B2C Others (Unregistered Customers)

All remaining B2C invoices (individual customers without GSTIN) are reported as aggregated totals — grouped by tax rate. No individual invoice details needed.

Table 9B: Credit Notes (Cancellations & Refunds)

Every cancellation note and credit note issued during the period is reported here. This reduces your output tax liability for the month.

GSTR-3B: The Monthly Summary Return

GSTR-3B is the monthly summary GST return showing aggregate outward supplies, input tax credits claimed, and net tax liability payable. Unlike GSTR-1, it doesn't need invoice-level detail — just aggregated numbers. But getting those numbers right requires accurate data from every invoice and credit note.

Table 3.1: Outward Supplies

Table 4: Input Tax Credit (ITC)

Under the Principal model, travel agents can claim ITC on GST paid to vendors. Under Pure Agent, vendor costs are reimbursements — no ITC on those, but ITC on operational expenses (rent, software, etc.) is claimable.

HSN/SAC Codes for Travel Services

An HSN/SAC code is a government-mandated classification code for goods (HSN) or services (SAC) required on every GST invoice. Travel agencies deal exclusively with SAC codes. Using the wrong code can trigger notices during GST audits.

CGST/SGST vs IGST: Automatic State-Based Split

The GST split depends on whether the supply is intra-state or inter-state:

MoonTrip

GDS / IATA Net-RateBase Fare: ₹5,000Airport Taxes: ₹2,500

5% GSTon base fare only = ₹250

Principal Model

LCC / CommissionTicket Cost: ₹4,200Service Fee: ₹500

18% GSTon service fee only = ₹90

Pure Agent Model

MoonTrip derives the state code from the first 2 digits of the customer's GSTIN automatically. For B2C customers without GSTIN, the agency's state is used as the Place of Supply. This determination drives the correct split across every invoice.

How Pure Agent vs Principal Affects Your Returns

The billing model fundamentally changes what appears in your GSTR-1 and GSTR-3B:

Pure Agent Model

Principal Model (@18%)

Principal Model (@5% Tour Package)

TCS on International Packages

For international tour packages, travel agents must collect Tax Collected at Source (TCS) at 5% under Section 206C(1G) of the Income Tax Act. This applies when the total remittance under LRS exceeds ₹7 lakh in a financial year.

The Complete Monthly Filing Flow

Here's what a month-end GST filing cycle looks like with MoonTrip:

What MoonTrip Automates vs What You Still Do

Fully Automated by MoonTrip

• •SAC code assignment: Every line item tagged with the correct code (996411, 996311, 996422, etc.)
• •B2B vs B2C categorization: Based on customer GSTIN — corporate with GSTIN = B2B, individual without = B2C
• •CGST/SGST vs IGST split: Derived from customer GSTIN state code vs agency state code
• •Place of Supply determination: First 2 digits of customer GSTIN, or agency state for B2C
• •Credit note tracking: Every cancellation note linked to original invoice with tax reversal amounts
• •Dual invoice tax separation: Customer invoice GST vs internal margin invoice GST tracked separately
• •TCS calculation: Auto-applied on international packages with separate tracking
• •Pure Agent exclusion: Reimbursement costs automatically excluded from taxable turnover

What You Do

• •Export the data: Download the GSTR-1/3B summary from MoonTrip
• •Upload to GST portal: Submit the data via the government's GST portal or offline utility
• •Review and file: Verify the numbers and file the return

Common GSTR Mistakes Travel Agents Make

• •Including reimbursements in turnover: Under Pure Agent, vendor costs are not your supply — they shouldn't appear in GSTR-1 taxable value. Including them inflates your turnover and tax liability.
• •Wrong SAC codes: Using a generic "998599" for everything instead of specific codes (996411 for flights, 996311 for hotels). This triggers HSN mismatch notices.
• •Missing credit notes: Forgetting to report cancellation credit notes in Table 9B. This means you're paying tax on revenue you've already refunded.
• •IGST vs CGST/SGST errors: Applying CGST+SGST on an inter-state supply or IGST on an intra-state supply. Both create filing mismatches that are flagged during reconciliation.
• •Not claiming ITC under Principal: If you're using the Principal model, you're entitled to ITC on vendor GST. Many agents forget to claim this, paying more tax than necessary.
• •TCS mixed with GST: TCS is Income Tax, not GST. It should not appear in GSTR-1 or GSTR-3B. Mixing the two creates reconciliation nightmares.