GST Services for
Restaurants
& Hospitality

Obtain FSSAI license (if not already): Apply for Basic/State/Central FSSAI based on turnover. Timeline: 7-30 days for FSSAI approval. GST registration: File Form GST REG-01 on GST portal. Documents: PAN, Aadhaar, business address proof, FSSAI license, bank statement, photos. FSSAI linking: Enter FSSAI number in GST registration form (mandatory field). Approval timeline: 3-7 working days if all documents correct. GSTIN format: State code + PAN + Entity code (e.g., 09ABCDE1234F1Z5). After approval: Download GST certificate, update on invoices/bills, inform suppliers (for ITC eligibility — though restaurants can't claim ITC, suppliers need GSTIN for their records).

Eligibility check: Turnover ≤₹1.5 crore, Only intra-state supplies, Not selling on Zomato/Swiggy (e-commerce not allowed). Comparison: Regular scheme (5% GST + monthly return) vs Composition scheme (5% tax + quarterly return). Key point: Since restaurant rate is already 5% with no ITC in BOTH schemes, composition offers ONLY quarterly filing convenience. Decision: Most Zomato/Swiggy restaurants CANNOT opt composition (e-commerce restriction). Only dine-in/takeaway-only restaurants with <₹1.5 cr turnover can consider composition. If opting composition: File Form GST CMP-02 within 30 days of registration or before 1st April of FY.

Restaurant bills (KOT - Kitchen Order Tickets) must be GST-compliant tax invoices: Mandatory fields: Restaurant name & address, GSTIN (15-digit), Invoice/Bill number (sequential), Date, Customer name (optional for B2C), Item-wise description (dishes ordered), Quantity, Rate, Taxable value, GST rate (5%), CGST amount, SGST amount, Total amount (including GST). Optional: SAC code 996331 (recommended if turnover >₹5 cr), FSSAI license number (good practice). Billing software: Use GST-compliant billing software (RestroPos, PetPooja, UrbanPiper, Tally) — auto-calculates GST, generates compliant bills. For Zomato/Swiggy orders: Platform generates customer invoice (you receive settlement report for your records). Sample bill format: We provide restaurant-specific invoice template.

Maintain daily sales register: Record all sales (dine-in, takeaway, platform orders) separately. Dine-in/Takeaway: From billing software (daily sales summary). Platform orders: Download daily/weekly sales from Zomato/Swiggy dashboard. Accounting entries: Sales account (credit), GST output liability (credit), Bank/Cash (debit for payments received). Month-end: Summarize total sales (category-wise), Calculate total GST liability (sales × 5%), Verify platform TCS deductions (from settlement reports). Maintain: Sales invoice file (physical/digital), Platform settlement reports (PDF/Excel), Bank statement (for settlement verification).

GSTR-1 due date: 11th of next month (e.g., March sales GSTR-1 due by 11th April). What to report: B2B supplies: If you supply to registered businesses (corporate orders) — invoice-wise details (GSTIN, invoice number, value, tax). B2C supplies: Summary reporting (no invoice-wise details) — just total B2C sales value and tax. Platform sales: Report as B2C supplies (Zomato/Swiggy customers are B2C). How to file: Login to GST portal → Returns → GSTR-1 → Select month → Enter sales details → Submit with DSC/EVC. Auto-population: GSTR-1 data flows to your GSTR-3B (Table 3.1 — outward supplies). We prepare: Sales summary from your billing data + platform reports, Invoice upload (if B2B), GSTR-1 filing and acknowledgment download.

GSTR-2B generation: Auto-generated on 14th of next month (3 days after GSTR-1 deadline). What it contains: ITC available (though restaurants can't claim ITC, check for any capital goods purchases), TCS credit (Tax Collected at Source by Zomato/Swiggy — shown in Table 3.1.1). TCS reconciliation: Download GSTR-2B → Check Table 3.1.1 (TCS by e-commerce operators) → Match TCS amount with total TCS deducted by platforms (from settlement reports). If mismatch: Platform may have filed GSTR-8 late or with errors. Contact platform support or wait for amendment. TCS credit = Reduces your cash tax liability in GSTR-3B (explained in next step).

GSTR-3B due date: 20th of next month. Summary return: Table 3.1 — Total outward supplies (auto-populated from GSTR-1) → Inter-state + Intra-state taxable sales. Table 3.2 — ITC details → For restaurants, usually NIL (no ITC allowed on food inputs). Enter TCS credit (from GSTR-2B Table 3.1.1) → This reduces tax liability. Table 6.1 — Tax liability calculation: Output tax (sales × 5%), Less: TCS credit, Less: Cash ledger balance (if any), = Net tax payable. Table 6.2 — Interest (if filing late). Tax payment: If net tax payable > 0 → Generate challan (DRC-03) → Pay via net banking → Enter CIN (Challan Identification Number) in GSTR-3B. File GSTR-3B with DSC/EVC. We handle: TCS credit verification, Tax calculation, Challan generation and payment, GSTR-3B filing and acknowledgment.

Though restaurant service (5% GST) has NO ITC, you may be eligible for ITC in certain cases: Capital goods ITC: If you purchased capital goods (kitchen equipment, AC, furniture) BEFORE starting restaurant operations or for expansion. Outdoor catering: If you provide outdoor catering service (18% GST) separately → ITC allowed on all inputs used for catering. Check: Review purchase invoices for eligible ITC (capital goods, outdoor catering inputs), Claim ITC in GSTR-3B Table 4 (if applicable), Maintain invoice documentation for audit. We review your purchases and advise on ITC eligibility to maximize tax savings.

GSTR-9 due date: 31st December of next financial year (e.g., FY 2023-24 GSTR-9 due by 31st Dec 2024). Annual return: Consolidation of all GSTR-1 and GSTR-3B filed during the year. Reconciliation: Match GSTR-9 with books of accounts (sales register, ledger). Verify: Total sales, Total tax paid, TCS credit claimed, Any amendments/corrections. GSTR-9C (Audit): If turnover >₹5 crore → GST audit by CA mandatory → Reconciliation statement + CA certificate. We prepare GSTR-9 with complete annual reconciliation and audit certification (if required).

Zomato/Swiggy compliance: Monthly settlement reconciliation (match sales, TCS, commission, net payout). GSTR-8 verification: Check if platform filed GSTR-8 correctly (your TCS should appear in their filing). Maintain documentation: Platform settlement reports (PDF/Excel), Email confirmations from platform, TCS certificates (if issued by platform). Update GSTIN on platform: Ensure your GSTIN is correctly entered in Zomato/Swiggy partner profile. Invoice sharing: Some platforms ask for invoice copies for tax compliance — provide GST-compliant bills. We handle all platform reconciliation, TCS verification, and documentation maintenance.