Gst on restaurants

Applicable GST Rates Getting Ready for GST

Supply of Food & Drinks GST
Rate Basic Concept Invoicing
For Restaurants (other than in 5 star GST chargeable on supplies of goods Invoice should contain details interalia :
or above hotels) and services : Name & address of customers with state
o Within the state CGST & SGST code, Service Accounting Code, discounts,
Non Air-Conditioned (AC) 12% o Outside the state IGST rate of CGST & SGST, amount of CGST &
with no Liquor license SGST, whether tax is payable on reverse
For restaurant and catering services,
Non AC with Liquor 18% place of supply is the location where charge
license the services are actually performed GST to be paid & receipt voucher to be
AC with no Liquor license 18% Hence, CGST + SGST shall always be issued for advance received for pre-
charged on such services booking, etc.
AC with Liquor license 18%
No GST on supplies of alcoholic GST paid on purchases of goods & services
For Restaurants in 5 star or above liquor for human consumption shall be available as credit (except for tax
rated hotels Current taxes to continue paid on specified ineligible supplies)
Non a ir-conditioned (AC) 12% Tax Payment & Return
with no Liquor license
GST on outward supplies to be deposited to Govt. within 20th of the next month
Non AC with Liquor 18%
license Due date for filing monthly details & return under GST are as follows:
AC with no Liquor license 18% GSTR 1 : Details of Outward Supplies (Sales) - 10th of the next month
AC with Liquor license 18% GSTR 2 : Details of Inward Supplies (Purchases) - 15th of the next month
Supply together with 18% GSTR 3 : GST Return - 20th of the next month
renting of premise
(shamiana,pandal, etc.)
Annual return to be filed under GST in GSTR-9 before 31st December of the next year
CA Suruchi Agrawal |Vimal & Seksaria, Chartered Accountants
31, Ganesh Chandra Avenue, 1st floor, Kolkata - 700 013|Mobile: +91 9874631414 |Email:ag.suruchi05@gmail.com