GST restaurant business ka roz ka hissa hai — har bill mein, har mahine ke return mein. Lekin bahut se naye restaurant owners ke liye ye samajhna mushkil hota hai ki kaunsa rate lagta hai, kab registration zaroori hai, aur composition scheme fayda deta hai ya nuksaan.
Ye guide un basic sawalon ko clear karti hai — jo Chartered Accountant se poochne se pehle hi pata hone chahiye.
Restaurant Business Par GST Rate Kya Hai?
Restaurant GST rate is baat par depend karta hai ki aap AC/non-AC hain, aur kya aap kisi hotel ke andar hain jiska room tariff ek certain limit se zyada hai.
| Restaurant Type | GST Rate | Input Tax Credit |
|---|---|---|
| Non-AC restaurant (standalone) | 5% | Nahi milta |
| AC restaurant (standalone) | 5% | Nahi milta |
| Hotel restaurant (room tariff ₹7,500+ se kam) | 5% | Nahi milta |
| Hotel restaurant (room tariff ₹7,500+ se zyada) | 18% | Milta hai |
Zaroori baat: zyadatar chhote-medium restaurant, dhaba, aur cafe 5% slab mein aate hain — chahe AC ho ya na ho. Ye common confusion hai ki AC restaurant ka rate alag hota hai, jo abhi galat hai.
Kab GST Registration Zaroori Hai?
Har restaurant ko GST registration ki zaroorat nahi hoti — ye depend karta hai aapke annual turnover par:
- ₹20 lakh se kam annual turnover (most states) — registration optional hai
- ₹20 lakh se zyada — registration mandatory hai
- Special category states (kuch north-eastern states) mein limit ₹10 lakh hai
Turnover calculate karte waqt sirf food sales nahi, balki aapka poora business turnover (delivery, catering, sab) count hota hai.
Composition Scheme — Kya Ye Aapke Liye Sahi Hai?
Composition scheme un chhote restaurants ke liye hai jo detailed monthly GST filing se bachna chahte hain. Isme:
- Turnover ₹1.5 crore se kam hona chahiye (kuch states mein ₹75 lakh)
- Flat 5% rate lagta hai (CGST 2.5% + SGST 2.5%)
- Quarterly return file karni hoti hai, monthly nahi
- Bade nuksaan: Input Tax Credit bilkul nahi milta, aur aap customer se GST alag se charge nahi kar sakte (bill mein GST dikha nahi sakte)
Ye scheme un restaurants ke liye theek hai jinke customers zyada GST-conscious nahi hote (jaise chhote dhabe, tapri-style setups), lekin corporate ya B2B clients wale restaurants ke liye regular scheme behtar hota hai.
Bill Par GST Kaise Dikhayein
Agar aap regular scheme mein hain, to bill par ye clearly dikhna chahiye:
Har GST bill mein hona chahiye:
- Restaurant ka GSTIN number
- Subtotal (bina tax ke)
- CGST aur SGST alag-alag (jaise 2.5% + 2.5% = 5%)
- Final total, tax ke saath
- Invoice number (sequential, har mahine reset ho sakta hai)
Manually ye sab calculate karna galtiyon ka sabse bada karan hai — ek chhota sa mistake mahine ke aakhir mein poore GST return ko galat kar sakta hai.
Monthly/Quarterly Filing Ke Liye Kya Chahiye
Filing ke waqt aapko chahiye hoga:
- Us period ki total sales (item-wise ya category-wise breakup helpful hota hai)
- Total tax collected (CGST + SGST split)
- Agar Input Tax Credit eligible hain — purchases ka record
Agar aapka billing system ye automatically track karta hai, to ye kaam ghanton se minutes mein aa jaata hai. Manual register ya Excel sheet se ye poora din le sakta hai.
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GST compliance complicated lag sakti hai, lekin ek baar sahi system set ho jaaye — chahe wo software ho ya process — to ye roz ka boj nahi rehta. Sabse zaroori baat: apna sahi rate aur scheme (regular vs composition) apne business ke size aur customer type ke hisaab se chunein, aur agar confusion ho to ek baar CA se confirm zaroor kar lein.