GST is usually filed by your CA, but the restaurant owner still needs to know what breaks compliance — wrong HSN on a new menu item, missed TCS reconciliation, or input credit claimed on exempt food supplies. This is the operator-facing checklist.
Registration and when it bites
Register before first aggregator listing or first B2B corporate catering invoice. Voluntary registration below threshold is worth it if you have significant input tax on equipment and fit-out — your CA can run the arithmetic on ITC recovery in year one.
Rates that matter day to day
| Supply | Rate | ITC? |
|---|---|---|
| Restaurant service (non-AC, most food) | 5% | No |
| AC restaurant service | 5% | No |
| Packaged goods sold retail (some categories) | 12–18% | Varies |
| Liquor | State excise — not GST food rate | N/A |
Monthly operator checklist
- POS Z-report revenue matches GSTR-1 outward supplies (before CA files).
- Aggregator settlement statements reconciled to TCS in GSTR-2B.
- New menu items have HSN/SAC confirmed — don't copy from a competitor menu.
- Vendor bills for taxable inputs uploaded to CA by the 5th.
- Cash sales documented — pure-cash under-reporting is the fastest audit path.
Common mistakes
- Claiming ITC on food ingredients when output is 5% exempt restaurant service — most ingredient ITC is blocked.
- Mixing liquor and food revenue in one GSTR line.
- Ignoring e-invoicing threshold if you cross ₹5Cr turnover — applies to B2B invoices only but trips growing chains.
This is operational guidance, not tax advice. Pair this checklist with a CA who has restaurant clients — retail CA shops often miss aggregator TCS and composition scheme traps.
Open the licence & compliance checklist →