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GST returns filing for restaurant

Altaf (Accountant) (33 Points)

27 February 2024

Hi
Respect Sir

I want to know which GST returns have to file for the restaurant, cloud kitchen and canteen.

Regards.

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11 Replies

CA Rashmi Gandhi (Chartered Accountant) (86298 Points)
Replied 27 February 2024

Whether you are composition dealer or regular dealer ???

1 Like

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Altaf (Accountant) (33 Points)
Replied 27 February 2024

Is it necessary to apply a composition dealer, because restaurants have to pay 5% on total sales.

prasad Nilugal ( GST Practitioner & Accounts ) (14260 Points)
Replied 27 February 2024

What is present status ?. Regular or Composition Scheme .

1 Like

Altaf (Accountant) (33 Points)
Replied 27 February 2024

Just registered

CA Rashmi Gandhi (Chartered Accountant) (86298 Points)
Replied 27 February 2024

Not necessarily but suggestable as in regular scheme it is 18%

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sabyasachi mukherjee (26488 Points)
Replied 27 February 2024

Composite scheme is not 18%

prasad Nilugal ( GST Practitioner & Accounts ) (14260 Points)
Replied 28 February 2024

Just registered in which scheme, regular or composition?.

CA Rashmi Gandhi (Chartered Accountant) (86298 Points)
Replied 28 February 2024

@ sabyasachi mukherjee , Who said 18% for composition scheme

Money Money (383 Points)
Replied 28 February 2024

Certainly! Let’s break down the GST returns for each of these businesses:

Restaurant

Restaurant:
Restaurants fall under the category of “restaurant services” for GST purposes.
As per the GST Council, services provided by cloud kitchens or central kitchens are also considered part of the restaurant service.
Therefore, if you operate a restaurant, cloud kitchen, or central kitchen, you need to file GST returns accordingly.
The applicable GST rate for restaurant services (including cloud kitchens) is 5% without Input Tax Credit (ITC)123.

ITC Limited

Cloud Kitchen:
Cloud kitchens are essentially restaurants that operate without a physical dining space.
Since they provide cooking and food supply services, they fall under the umbrella of “restaurant service” for GST purposes.
As mentioned earlier, the applicable GST rate for cloud kitchens is 5% without ITC13.

Canteen

Canteen:
Canteens, whether in educational institutions, offices, or other establishments, also fall under the definition of “restaurant service”.
Therefore, canteens need to follow the same GST rules as regular restaurants and cloud kitchens.
File your GST returns accordingly, considering the 5% GST rate without ITC

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sabyasachi mukherjee (26488 Points)
Replied 29 February 2024

Its not for composition scheme

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Alliance Tax Experts (Tax Practitioner) (44 Points)
Replied 29 February 2024

I appreciate your inquiry regarding GST returns for your restaurant, cloud kitchen, and canteen. Here is a general overview of the applicable GST returns for businesses in the food service industry:

1. **GSTR-1 (Monthly/Quarterly):**
- This return requires you to provide details of outward supplies, including sales and services. It covers information such as invoices issued during the reporting period.

2. **GSTR-3B (Monthly/Quarterly):**
- GSTR-3B is a summary return that includes details of outward and inward supplies along with the payment of taxes. It needs to be filed even if there are no transactions in a particular period.

3. **GSTR-9 (Annual):**
- GSTR-9 is the annual return that consolidates the details provided in GSTR-1 and GSTR-3B for the entire financial year.

Please note that the filing frequency (monthly or quarterly) depends on the turnover of the business. Additionally, the applicable returns may vary based on the specific nature of your business operations.

For precise advice tailored to your business, I recommend consulting with a qualified GST professional or tax consultant. They can provide personalized guidance based on the details of your business.

If you have further questions or need more clarification, feel free to reach out. I'm here to help.

Best regards,

Santosh