Which GST rate applies
Payana picks the rate from the service type you set on the trip:
| Service type | Default rate | Notes |
|---|---|---|
| Tour package (transport + accommodation bundled) | 5% without ITC | The common case for agency-organised trips |
| Travel arrangement / agency service only | 18% with ITC | Service-fee model, e.g. booking on behalf of the customer |
| Pure reimbursement (pass-through) | 0% | Marked line items excluded from taxable value |
The rate is set per trip but every invoice line can override it — mixed invoices (a 5% package plus an 18% service fee) are supported and shown separately in the GST summary.
TCS on overseas packages
For outbound trips, Payana tracks each customer's cumulative overseas tour spend with you in the financial year and applies TCS automatically:
| Cumulative spend (FY) | TCS rate |
|---|---|
| Up to ₹7,00,000 | 5% |
| Above ₹7,00,000 | 20% on the amount exceeding ₹7L |
TCS appears as its own invoice line with the customer's PAN, and the TCS register export gives you the quarterly filing view (Form 27EQ-ready columns).
What's on the invoice
- Your details: legal name, GSTIN, registered address — from your brand kit.
- Customer details: name, address, GSTIN (for B2B/MICE), PAN where TCS applies.
- Line items: description, HSN/SAC code (default
9985for tour operator services, editable), taxable value, rate, tax amount. - Place of supplyand CGST/SGST vs IGST split, derived from your state vs the customer's.
- Invoice number series you control — prefix, starting number, FY reset.
At filing time
Money → Reports → GST summary gives your CA three exports:
- Outward supplies (CSV) — every invoice with taxable value, rate, and tax split. Maps to GSTR-1 columns.
- TCS register (CSV) — per-customer cumulative spend and TCS collected, quarter by quarter.
- Credit notes (CSV) — refunds and cancellations issued in the period.
Most agencies simply forward the three files to their CA monthly. Nothing is filed automatically — you stay in control.
Edge cases we get asked about
Cancellations and partial refunds
Issuing a refund from a trip generates a credit note against the original invoice, reversing tax proportionally. The refund itself follows your refund policy with the customer; the paperwork follows automatically.
Composition scheme
If you're registered under composition, switch the workspace tax mode in Settings — invoices then show "composition taxable person" wording and no tax lines.
Unregistered agencies
No GSTIN yet? Leave the brand-kit GSTIN blank: documents render as quotes/receipts without tax lines until you add one.