GST Registration for Restaurants
Restaurants and cloud kitchens attract 5% GST without ITC (composition-like) or 18% with ITC (only for restaurants inside specified hotel premises). GSTIN is mandatory above ₹20L services turnover or from day one on Swiggy / Zomato.
Why Restaurants need GST registration
- Enterprise and B2B clients require a valid GSTIN before onboarding — restaurants without GST lose deals.
- Input Tax Credit (ITC) on office rent, software, equipment and marketing spend directly reduces tax outflow.
- Voluntary registration below the ₹20L / ₹40L threshold is common when serving inter-state or international clients.
- Payment aggregators (Razorpay, Stripe) and marketplaces auto-collect TCS — GSTIN is needed for reconciliation.
- Compliance readiness for investor due diligence, bank loans and government tenders.
Scheme choice for Restaurants
Regular scheme at 5% (no ITC) or 18% (with ITC, only for hotels ≥ ₹7,500/day tariff).
HSN / SAC codes typically used
| Code | Description | GST rate |
|---|---|---|
| 996331 | Restaurant services (5%) | 5% |
| 996334 | Outdoor catering | 18% |
| 996311 | Hotel accommodation | 12% / 18% |
| 1905 | Bakery products | 5% / 18% |
| 2201 | Bottled water | 18% |
Top 5 pain points Restaurants face
- 1Swiggy / Zomato deduct GST directly since Jan 2022 — restaurant collects only from dine-in / direct orders.
- 2Alcohol served is out of GST (state excise) — cannot claim ITC on alcohol procurement.
- 3Packaged food supplied is taxable at product HSN — different from restaurant service.
- 4Party bookings / catering are taxable at 18% (SAC 996334) — different from regular restaurant service.
- 5Composition-scheme restaurants (turnover < ₹1.5Cr) pay 5% but cannot claim any ITC.
ITC strategy for Restaurants
- 5% restaurants — no ITC allowed. Focus on margin control on non-GST inputs.
- 18% hotel-restaurants — full ITC on rent, kitchen equipment, packaging.
- Composition scheme — simplest but no ITC and no inter-state supply.
Compliance calendar
| Return / form | Due date | Notes |
|---|---|---|
| GSTR-1 | 11th of next month | Outward supply — invoice-wise details. |
| GSTR-3B | 20th of next month | Summary return + tax payment. |
| GSTR-9 | 31 December (next FY) | Annual return (turnover > ₹2Cr). |
| LUT (if exports) | Annually in April | Zero-rated export enabler. |
Start GST registration for your restaurants business
Flat ₹999. CA-led. GSTIN in 3–7 days. First return filed free.
Services Restaurants usually pair with GST
Everything CA-led, priced flat, and tied back to your GSTIN so nothing falls through the cracks.
GST Registration for Restaurants
Get your GSTIN in 3–7 days with CA-drafted REG-01, LUT and the first return filed free.
Learn moreMonthly GST Return Filing for Restaurants
GSTR-1, GSTR-3B, IFF and GSTR-9 filed on time with reconciled ITC and zero late-fee risk.
Learn moreIncome Tax Return Filing for Restaurants
ITR-3 / ITR-4 / ITR-5 filed by CAs — presumptive scheme, capital gains and foreign-income handled.
Learn moreAccounting & Bookkeeping for Restaurants
Cloud books tied to GST returns — invoices, purchases, ITC and P&L reconciled every month.
Learn moreMSME (Udyam) Registration for Restaurants
Free Udyam certificate that unlocks 45-day payment protection, tender preference and subsidies.
Learn moreClass-3 Digital Signature for Restaurants
DSC + token delivered pan-India — mandatory for MCA filings, e-tenders and Income-tax audit sign-off.
Learn moreWhere Restaurants register GST most
City-specific GST Registration guides for restaurants — jurisdiction, address-proof nuance and on-ground pickup, priced flat ₹999.
Local jurisdiction, CGST Mumbai Zone, address-proof nuances and on-ground pickup — priced flat ₹999.
Local jurisdiction, CGST Delhi Zone (Delhi North, South, East, West, Central), address-proof nuances and on-ground pickup — priced flat ₹999.
Local jurisdiction, CGST Bengaluru Zone, address-proof nuances and on-ground pickup — priced flat ₹999.
Local jurisdiction, CGST Gurugram Commissionerate, address-proof nuances and on-ground pickup — priced flat ₹999.
Local jurisdiction, CGST Noida (Gautam Budh Nagar), address-proof nuances and on-ground pickup — priced flat ₹999.
Local jurisdiction, CGST Hyderabad Zone, address-proof nuances and on-ground pickup — priced flat ₹999.
Local jurisdiction, CGST Pune Zone, address-proof nuances and on-ground pickup — priced flat ₹999.
Local jurisdiction, CGST Chennai Zone, address-proof nuances and on-ground pickup — priced flat ₹999.
All cities we serve
GST Registration for Restaurants — FAQs
Search or filter by category. Still unsure? A senior CA replies on WhatsApp within minutes.