Trusted by 10,000+ Businesses

GST Notice Reply and Defence for Delhi Restaurants in 2026

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: Verify Credentials →

Delhi Authority Layers: 4 CGST Executive Commissionerates (Delhi East at Central Revenue Building IP Estate, Delhi West, Delhi South at EIL Annexe Bhikaji Cama Place, Delhi North) + 2 Audit + 2 Appeals + Delhi GST Department of Trade and Taxes (GoNCTD) + GSTAT Principal Bench Delhi (co-located)

Restaurant Coverage: Aerocity, Mahipalpur, Khan Market, Vasant Kunj, Connaught Place luxury hotel-restaurants (specified premises); Hauz Khas, Defence Colony, GK1/GK2 fine dining; Okhla, Mayapuri, Dwarka cloud kitchens; Saket, Janakpuri mall food courts; Connaught Place QSRs

Notice Types Handled: Section 9(5) Zomato/Swiggy GSTR-3B Table 3.1.1 mis-reporting, 5 percent vs 18 percent specified-premises rate disputes, composition scheme transitions (Section 10), Section 17(5)(b) ITC reversal, ASMT-10 scrutiny, Section 73 / 74 / 74A SCN, Section 107 appeal

Patron Fees: Starting Rs 2,999 for DRC-06 single-FY reply; Rs 6,500 multi-parameter; Rs 9,500-25,000 multi-FY complex; Rs 12,000-25,000 Section 107 appeal; free 30-minute case review

10,000+ Businesses Served | 4.9 Google Rating | 500+ GST Notices Handled | 95% Resolution Rate

Call +91 945 945 6700 Email Us WhatsApp Us

15+ YearsIndustry Experience

CA & CSCertified Experts

4.9

Based on 500+ reviews

Get Free Consultation

Talk to a CA/CS expert today

Full Name

Phone Number

City

Service Needed

Our team will get back to you shortly. No spam.

Real Stories from Real People

Hear how teams across industries use Patron to save time, cut costs, & stay in control.

“

Received DRC-01 from CGST Delhi South for Rs 32 lakh demand on 5 percent vs 18 percent mis-classification for FY 2022-23 for our hotel-restaurant in Aerocity. Room tariffs start from Rs 14,000 so we accepted the 18 percent position. Patron coordinated full ITC claims for the back period and DRC-07 was passed with NIL net demand.

Luxury Hotel-Restaurant

Aerocity

★★★★★

3 months ago

“

Got a multi-FY notice on Zomato/Swiggy GSTR-3B Table 3.1.1 mis-reporting for our 3 cloud kitchens across Hauz Khas Village and Saket. Patron reconciled both platforms month-wise, demonstrated ECO had paid tax under Section 9(5), and closed at DRC-06 stage. Saved approximately Rs 18 lakh in disputed tax + penalty.

Cloud Kitchen Group

Hauz Khas

★★★★★

2 months ago

“

Section 73 SCN for Rs 14 lakh ITC reversal under Section 17(5)(b) - we had wrongly claimed ITC under the 5 percent regime. Patron's segregation framework between Section 9(5) ECO, 5 percent direct, and 18 percent specified premises plus DRC-03 with NIL penalty under Section 73(5) closed it cleanly.

Cloud Kitchen Owner

Okhla Industrial Area

★★★★★

1 month ago

“

Composition crossed Rs 1.5 crore mid-year FY 2024-25 - we kept filing CMP-08 and got an SCN denying composition retrospectively from Q3. Patron's CMP-04 retrospective filing + late regular returns + DRC-03 closed the overlap period brief. Saved penalty and procedural escalation.

Fine-Dine Owner

Defence Colony

★★★★★

4 months ago

“

Multi-tenant food court Section 73 SCN on common-area service treatment - whether composite supply or pure service. Patron's Section 2(30) framework segregation + sub-tenant GSTIN-level reconciliation pack closed the SCN. Complex multi-tenant case handled cleanly.

Mall Food Court Operator

Saket DLF Avenue

★★★★★

2 months ago

Join 10,000+ Satisfied Businesses

Talk to a Patron Delhi restaurant GST notice specialist today - call, WhatsApp the SCN copy, visit Patron Delhi office, or book a free 30-minute case review. Free quote within 2 hours.

Talk to an Expert

10,000+Businesses ServedGST compliance and litigation support across India.

15+Years ExperienceDeep expertise in IP registration, GST & business compliance.

50,000+Documents FiledReturns, appeals, and filings handled accurately.

4.9★Client RatingTrusted by entrepreneurs, startups, and growing businesses.

ISO CertifiedProfessional standards and documented processes.

SSL SecureYour financial and business data is fully protected.

Overview What Is It Who Receives It Patron Services 8-Step Process 5 Delhi Scenarios Delhi Geography Fees from Rs 2,999 Timeline Why Patron 3 Rate Structures FAQs

GST Notice for Delhi Restaurants - Overview

📌 TL;DR - GST Notice Restaurants Delhi Services at a Glance

A GST notice for a Delhi restaurant typically arises from three patterns: (1) Section 9(5) Zomato/Swiggy supplies misreported in GSTR-3B (double-paid or wrong table), (2) 5 percent no-ITC vs 18 percent with-ITC rate disputes for Aerocity, Mahipalpur, Khan Market, and Vasant Kunj hotel-restaurants tied to the Rs 7,500 room tariff threshold, or (3) composition scheme transitions where eligibility was lost mid-year. Reply within 30 days via DRC-06. Patron handles Delhi restaurant GST notices starting Rs 2,999.

Delhi's restaurant ecosystem covers the entire spectrum - Connaught Place, Khan Market, Karol Bagh heritage central; Hauz Khas Village, Defence Colony, GK1, GK2 premium fine dining; Aerocity and Mahipalpur luxury hotel-restaurants (the city's main specified-premises cluster); Vasant Kunj and Saket mall food courts; Dwarka, Rohini, Pitampura residential dining; South Ex, Lajpat Nagar, Greater Kailash mid-range; and Janakpuri, Rajouri Garden, Punjabi Bagh West Delhi suburban.

Parameter	Detail
Governing Acts	CGST Act 2017 + Delhi Goods and Services Tax Act 2017
Key Sections	Section 9(5) ECO, Section 9(1) charging, Section 10 (Composition), Section 17(5) blocked credit, Section 73, Section 74, Section 74A (unified from FY 2024-25); Rules 142, 99
Restaurant Rate	5 percent no-ITC (regular standalone); 18 percent with-ITC (specified premises room tariff Rs 7,500+); 5 percent via ECO under Section 9(5) effective 1 January 2022
Key Notifications	11/2017 CT(R), 17/2017 CT(R) as amended by 17/2021, 14/2022 CT (5 July 2022), Circulars 164/20/2021 + 167/23/2020
GSTR-3B Tables	Table 3.1(a) direct outward, Table 3.1.1(i) ECO-paid, Table 3.1.1(ii) restaurant-via-ECO informational
Issuing Authority (Delhi)	CGST Delhi East / West / South / North + 2 Audit Commissionerates OR Delhi GST Department of Trade and Taxes (GoNCTD)
Patron Starting Fee	Rs 2,999 for DRC-06 reply (Delhi restaurant single FY)

Notices flow through the Pr CCIT Central Tax Delhi structure organised into 4 CGST Executive Commissionerates (CGST Delhi East at Central Revenue Building, IP Estate; CGST Delhi West; CGST Delhi South at EIL Annexe Building, Bhikaji Cama Place; CGST Delhi North) plus 2 Audit Commissionerates (Audit-I and Audit-II Delhi) and 2 Appeals Commissionerates (per Notification 2/2017-CT). State-side notices come from the Delhi GST Department of Trade and Taxes, GoNCTD. Patron has handled 500+ GST notice matters with a 95 percent resolution rate, and GSTAT Principal Bench at Delhi gives Delhi clients a unique geographic advantage for tribunal appeals - this is the apex tribunal forum for the entire country, headquartered in the same city.

Delhi's restaurant-specific notices revolve around the three-rate structure: 5 percent no-ITC for standalone restaurants under Notification 11/2017 CT(R); 18 percent with-ITC for restaurants in specified premises (hotel-restaurants with any room tariff Rs 7,500 or higher - the Aerocity/Mahipalpur cluster around IGI Airport, plus luxury Khan Market and Vasant Kunj hotels); and 5 percent paid by the ECO under Section 9(5) for supplies through Zomato, Swiggy, and similar platforms effective 1 January 2022 per Notification 17/2021-CT(R). The key compliance pivot: Section 9(5) supplies are reported in GSTR-3B Table 3.1.1(ii) by the restaurant (informational only - tax already paid by ECO) and Table 3.1.1(i) by the ECO. They must NEVER be included in Table 3.1(a) - doing so creates a double-tax payment and triggers the most common Delhi restaurant notice pattern, particularly for Okhla, Mayapuri, Dwarka, and Hauz Khas cloud kitchens and delivery-heavy outlets. CBIC also uses FSSAI license-data analytics to identify restaurants whose declared turnover is grossly out of step with FSSAI license category (Central / State / Basic), which produces meaningful Delhi notice volume given the city's high-density restaurant geography.

Content is reviewed quarterly for accuracy.

What Is a GST Notice for a Delhi Restaurant?

A GST notice for a restaurant is any of the following served on a Delhi-registered F&B GSTIN by one of the 4 CGST Commissionerates (Delhi East, West, South, North), the 2 Audit Commissionerates, or the Delhi GST Department of Trade and Taxes: ASMT-10 (scrutiny under Section 61), ADT-01 / ADT-02 (Section 65 audit), DRC-01A (pre-SCN intimation under Rule 142(1A)), DRC-01 (Section 73 or 74 SCN), or DRC-07 (final demand order). The reply is filed in DRC-06 within 30 days of the SCN. The notice may cover one FY or multiple FYs.

Key compliance pivot: Section 9(5) supplies are reported in GSTR-3B Table 3.1.1(ii) by the restaurant (informational only - tax already paid by ECO) and Table 3.1.1(i) by the ECO. They must NEVER be included in Table 3.1(a) - doing so creates a double-tax payment and triggers the most common Delhi restaurant notice pattern. Patron rebuilds the GSTR-3B Table-wise mapping showing that ECO had already paid the 5 percent tax on Zomato/Swiggy supplies under Section 9(5), files a corrected position via DRC-06 reply, and seeks refund or set-off where appropriate.

Key Terms for GST Notice Restaurants Delhi:

Section 9(5) of CGST Act: Notifies categories where the e-commerce operator (ECO) pays GST as if it were the supplier. Restaurant services through ECO notified under Notification 17/2017 CT(R) as amended by 17/2021 - effective 1 January 2022.

Specified Premises (5 percent vs 18 percent pivot): A restaurant located in a hotel where any unit of accommodation has a declared room tariff of Rs 7,500 or more per unit per day. Such restaurants charge 18 percent with full ITC. Delhi cluster: Aerocity, Mahipalpur (around IGI Airport), Khan Market, Connaught Place hotels, Vasant Kunj, and select luxury heritage hotels.

GSTR-3B Table 3.1.1(i): Where ECOs (Zomato, Swiggy) report Section 9(5) supplies and pay GST in cash (no ITC permitted on this output tax).

GSTR-3B Table 3.1.1(ii): Where the restaurant reports its Section 9(5) supplies on which ECO has paid GST - purely informational, no tax payable here.

Composition Scheme (Section 10): 5 percent flat GST for restaurants with turnover up to Rs 1.5 crore. No ITC, simplified compliance via CMP-08.

Cloud Kitchen: Delivery-only kitchen with no dine-in. Delhi cloud kitchens concentrate in Okhla Industrial Area, Mayapuri, parts of Dwarka, and Rajouri Garden. Falls under standalone 5 percent no-ITC; if via ECO, Section 9(5) applies.

Notification 14/2022 CT (5 July 2022): Introduced Table 3.1.1 in GSTR-3B effective 1 August 2022.

Pr CCIT Central Tax Delhi: Apex authority for the Delhi CGST Zone at C.R. Building, I.P. Estate, New Delhi 110002. Organised Delhi into 4 Executive + 2 Audit + 2 Appeals Commissionerates per Notification 2/2017-CT.

GSTAT Principal Bench at Delhi: Apex tribunal forum for the entire country, headquartered in Delhi. Provides Delhi clients a unique geographic advantage for Section 112 second appeals - co-located with the city, no inter-city travel.

Delhi GST Department of Trade and Taxes (GoNCTD): State-side notice issuer under Delhi GST Act 2017; governed by Government of NCT of Delhi.

Delhi Restaurants GST Notice CA

Who Receives a Restaurant GST Notice in Delhi?

Any Delhi restaurant, cafe, QSR, cloud kitchen, bakery, sweet shop, or hotel-restaurant GSTIN holder. Common Delhi trigger geographies and patterns include:

Aerocity, Mahipalpur, Khan Market, Connaught Place, Vasant Kunj luxury hotel-restaurants served notices on 5 percent vs 18 percent specified-premises classification (room-tariff disputes)
Hauz Khas Village, Defence Colony, GK1, GK2 standalone fine dining on Section 9(5) GSTR-3B Table mis-reporting after Zomato/Swiggy onboarding
Okhla, Mayapuri, Dwarka, Rajouri Garden cloud kitchens on full migration to Section 9(5) regime with residual ITC mis-claims
Connaught Place, Nehru Place, Aerocity corporate dining on B2B exemption confusion under Notification 11/2017
Saket, Vasant Kunj, Janakpuri mall food courts on multi-tenant common-area complications
South Ex, Lajpat Nagar, Greater Kailash mid-range outlets on composition transitions
FSSAI-linked turnover analytics flags - declared turnover grossly out of step with FSSAI license category (Central / State / Basic)
Composition scheme transitions - Delhi restaurants that crossed the Rs 1.5 crore composition threshold mid-year and failed to transition to regular Section 9(1)

Statutory Deadline Snapshot (Delhi Restaurants)

Notice / Action	Reply / Appeal Window
Reply to DRC-01 SCN (via Form DRC-06)	30 days from receipt (non-negotiable)
Reply to ASMT-10 scrutiny (via Form ASMT-11)	30 days per Rule 99(1)
Reply to DRC-01A intimation	Typically 7 to 15 days per intimation
Reply to ADT-01 audit	As notified by Audit Commissionerate
Section 73 time limit (non-fraud SCN)	2 years 9 months from GSTR-9 due date
Section 74 time limit (fraud SCN)	4 years 6 months from GSTR-9 due date
Section 74A unified time limit (FY 2024-25 onwards)	42 months
DRC-03 voluntary payment under Section 73(5)	Anytime before SCN, NIL penalty
Section 107 Appeal to Appellate Authority (Delhi)	3 months from DRC-07 order; 10 percent pre-deposit (capped at Rs 25 crore); Form APL-01
GSTAT Principal Bench Delhi (Section 112)	3 months from Appellate Authority order; 20 percent additional pre-deposit (cumulative 30 percent capped at Rs 50 crore); co-located in Delhi - apex tribunal

Section 128A Waiver Window: Waiver of interest and penalty for non-fraud demands for FY 2017-18, 2018-19, and 2019-20 is available if tax is paid by 31 March 2025 (subject to CBIC extensions). For Delhi restaurants with pending Section 73 disputes from these legacy FYs, this is a material settlement option.

Patron's Restaurant GST Notice Services in Delhi

Service	What We Do
Section 9(5) Reconciliation and ECO Defence	Month-wise reconciliation of Zomato and Swiggy settlement statements against GSTR-3B Tables 3.1.1(ii) and 3.1(a). Demonstrates correct reporting and eliminates double-tax claims. Handles ONDC and other emerging aggregators. The most common Delhi restaurant notice pattern.
5 percent vs 18 percent Specified Premises Defence (Aerocity / Khan Market / CP)	Documentary defence of specified-premises classification through hotel room-tariff history. Particularly relevant for Aerocity, Mahipalpur (IGI Airport hotel belt), Khan Market, Vasant Kunj, and Connaught Place luxury hotel-restaurants where the Rs 7,500 threshold is consistently crossed. Where the hotel never declared any unit at Rs 7,500+, we defend the 5 percent no-ITC position. Where it did, we accept the 18 percent position with full ITC claims.
DRC-01A and DRC-06 Reply Drafting	Full pre-SCN intimation and Section 73 / 74 / 74A SCN replies with restaurant-specific evidentiary annexures - POS data, Zomato/Swiggy ledgers, FSSAI license, books reconciliation, hotel room-tariff history. Filed within the 30-day statutory window.
ASMT-10 Scrutiny Reply for Restaurants	Form ASMT-11 reply within the 30-day Rule 99(1) window with restaurant-specific GSTR-1 / 3B / 2A reconciliation pack and Section 9(5) segregation.
Composition Scheme Transition Defence	Where composition was wrongly continued after turnover crossed Rs 1.5 crore (common in Hauz Khas, GK1/GK2, and Saket groups expanding to multiple outlets), we coordinate mid-year transition documentation, late return filings, CMP-04 intimation, and DRC-03 voluntary payment.
Section 65 Audit Representation Across CGST Delhi Zone	End-to-end audit representation at CGST Delhi East (Central Revenue Building, IP Estate), CGST Delhi West, CGST Delhi South (EIL Annexe Building, Bhikaji Cama Place), CGST Delhi North, the 2 Audit Commissionerates, and the Delhi GST Department of Trade and Taxes.
FSSAI-Linked Turnover Analytics Defence	Reconciliation between FSSAI license category (Central / State / Basic) and declared turnover with seating capacity, footfall data, average bill, and POS records. Critical defence against CBIC's FSSAI-data-driven notice triggers.
GSTAT Principal Bench Appeal Filing (Delhi Advantage)	GSTAT Principal Bench is headquartered at Delhi - the apex tribunal forum for the entire country. Patron's Delhi office gives clients direct geographic advantage for tribunal proceedings - no inter-city travel for second appeal hearings, faster docket access.
Section 17(5)(b) ITC Reversal Handling	ITC ledger forensic review identifying every F&B and outdoor catering input claim; segregation between same-category outward supply (where ITC is allowed) and other-category (where ITC is blocked under Section 17(5)(b)); proportionate reversal computation via DRC-03 with NIL penalty under Section 73(5) where applicable.

Our Process

Patron 8-Step Delhi Restaurant Notice Handling Process

From same-day intake at Patron Delhi office through notice categorisation, Section 9(5) reconciliation, rate-classification defence (Aerocity/Mahipalpur/Khan Market specified premises), DRC-06 reply drafting, hearing representation at the 4 CGST Commissionerates or Delhi GST Department of Trade and Taxes, and Section 107 / GSTAT Principal Bench appeals - all locally at Delhi with the apex tribunal forum co-located.

Step 1

Notice Receipt and Same-Day Intake

Forward the notice (DRC-01A, DRC-01, ASMT-10, ADT-01, or DRC-07) to Patron Delhi office on WhatsApp or e-mail. Provisional engagement letter signed; CA assigned the same day; Delhi office intake confirmed.

DRC-01/ASMT-10/ADT-01/DRC-07 Patron Delhi office Same-day engagement

Notice Intake 01

Step 2

Time-Bar Audit and Section 128A Check

Confirm whether the SCN is within Section 73 (2 years 9 months from GSTR-9 due date for non-fraud), Section 74 (4 years 6 months for fraud), or Section 74A (42 months unified from FY 2024-25). Check Section 128A waiver eligibility for FY 2017-18 to 2019-20 non-fraud demands.

Section 73 / 74 / 74A bar Section 128A waiver eligibility Time-bar memo

Time-Bar Audit 02

Step 3

Categorise the Notice

Three primary categories - (a) Section 9(5) Zomato/Swiggy reporting, (b) 5 percent vs 18 percent specified-premises classification (Aerocity/Khan Market cluster), (c) composition / RCM / ITC issues. Each category triggers a different defence template.

Section 9(5) ECO 5pct vs 18pct rate Composition / RCM / ITC

Categorised 03

Step 4

Build the Section 9(5) Reconciliation

For each FY in question - month-wise Zomato and Swiggy settlement statements, ECO-collected GST, GSTR-3B Table 3.1.1(i) cross-check (ECO side) and Table 3.1.1(ii) restaurant side, and Table 3.1(a) direct outward. Identifies double-tax payment patterns.

Zomato/Swiggy statements Table 3.1.1(i)/(ii) Month-wise cross-check

Reconciled 04

Step 5

Build the Rate-Classification Defence

Hotel room-tariff history with daily declared tariff data, specified-premises threshold analysis (Rs 7,500), and operational segregation of dine-in / takeaway / ECO supplies. Critical for Aerocity, Mahipalpur, Khan Market, and Vasant Kunj luxury hotel-restaurants.

Hotel tariff history Rs 7,500 threshold analysis Operational segregation

Rate Defence Built 05

Step 6

Decide Reply vs Pay vs Hybrid

Genuine errors with small amounts - DRC-03 voluntary payment under Section 73(5) for NIL penalty. Contestable position - DRC-06 reply. Hybrid approach where part is conceded via DRC-03 and balance contested via DRC-06.

DRC-03 for NIL penalty DRC-06 for contestable Hybrid path

Path Decided 06

Step 7

File DRC-06 within 30 Days

On gst.gov.in - parameter-wise reply, annexures, restaurant-sector case law, CBIC Circulars (164/20/2021, 167/23/2020, 183/15/2022), DRC-03 challan if applicable, hearing request. Filed within the 30-day SCN reply window (non-negotiable).

Parameter-wise reply Annexures indexed 30-day window

Reply Filed 07

Step 8

Hearing, Order, and Appeal

Hearing at the relevant CGST Commissionerate (Delhi East / West / South / North) or Delhi GST Department of Trade and Taxes. DRC-07 order tracked. Section 107 appeal to Appellate Authority within 3 months with 10 percent pre-deposit (Form APL-01). Onward to GSTAT Principal Bench at Delhi (co-located apex tribunal).

CGST Commissionerate hearing APL-01 Section 107 GSTAT Principal Bench Delhi

Appeal Filed 08

Common Delhi Restaurant Notice Scenarios and Patron's Solutions

Delhi restaurant GST notice patterns vary by sector concentration and authority. Patron's Delhi pod maintains sector-specific notice playbooks across Aerocity hotel-restaurants, Hauz Khas fine dining, Okhla cloud kitchens, Saket mall food courts, and Lajpat Nagar mid-range outlets.

Scenario 1: Aerocity Hotel-Restaurant Specified Premises 5 vs 18 Percent

Issue: A luxury hotel-restaurant at Aerocity received DRC-01 from CGST Delhi South for Rs 32 lakh demand on 5 percent vs 18 percent mis-classification for FY 2022-23. Room tariffs at the hotel start from Rs 14,000 per night - clearly above the Rs 7,500 specified premises threshold under Notification 11/2017 CT(R). The restaurant had been charging 5 percent without ITC throughout FY 2022-23.

Patron solution: Hotel room-tariff history confirmed declared tariff consistently above Rs 7,500. Patron accepted the 18 percent position with full ITC claims for the back period. Coordinated the ITC claim filing across all in-house F&B inputs (kitchen supplies, beverages, banquet inputs, equipment). DRC-07 was passed with NIL net demand after the ITC offset. The hotel-restaurant transitioned prospectively to 18 percent with ITC.

Scenario 2: Hauz Khas Cloud Kitchen Section 9(5) Multi-FY Mis-Reporting

Issue: A cloud kitchen group with 3 outlets across Hauz Khas Village and Saket received a multi-FY notice on Zomato and Swiggy GSTR-3B Table 3.1.1 mis-reporting for FY 2022-23 and FY 2023-24. The group had been including Zomato/Swiggy supplies in Table 3.1(a) and paying 5 percent GST, while the ECO had also paid 5 percent under Section 9(5) - double-payment of approximately Rs 18 lakh.

Patron solution: Patron reconciled both platforms month-wise, demonstrated ECO had paid tax under Section 9(5) effective 1 January 2022 per Notification 17/2021 CT(R) and Circular 167/23/2020. Rebuilt the GSTR-3B Table-wise mapping moving the Zomato/Swiggy supplies from Table 3.1(a) to Table 3.1.1(ii) (informational only). Section 54 refund application for the double-paid Rs 18 lakh prepared. Closed at DRC-06 stage without escalation.

Scenario 3: Okhla Cloud Kitchen ITC Wrongly Claimed at 5 Percent Rate

Issue: An Okhla Industrial Area cloud kitchen supplying primarily through Zomato and Swiggy charges 5 percent under Notification 11/2017 but has claimed ITC on F&B procurement, packaging, and kitchen equipment. CGST Delhi East issues Section 73 SCN for Rs 14 lakh ITC reversal plus interest at 18 percent under Section 50.

Patron solution: Segregate supplies between Section 9(5) ECO-paid (no ITC permitted - tax paid by ECO in cash), 5 percent direct standalone (no ITC), and 18 percent specified premises (ITC eligible - but cloud kitchen does not qualify). All ITC was therefore wrongly claimed. Patron filed DRC-03 voluntary payment of Rs 14 lakh plus Section 50 interest at 18 percent (NIL penalty under Section 73(5) before SCN finalisation). Vendor ledger sanitised going forward to bar F&B ITC claims.

Scenario 4: Defence Colony Fine-Dine Composition Crossed Mid-FY

Issue: A Defence Colony standalone fine-dine restaurant operating under Section 10 composition (5 percent flat, turnover ceiling Rs 1.5 crore) crossed Rs 1.62 crore turnover in Q3 of FY 2024-25 but continued filing CMP-08 quarterly returns. CGST Delhi South issues Section 73 SCN denying composition retrospectively from Q3 onwards and reassessing at regular Section 9(1) 5 percent (without composition's procedural advantages but still 5 percent without ITC).

Patron solution: Turnover reconciliation across the 4 quarters to pinpoint the precise threshold crossing date. CMP-04 intimation filed for opting out of composition (retrospectively backdated where allowed). Late regular returns filed for Q3 and Q4 FY 2024-25 under Notification 11/2017 5 percent without ITC. DRC-03 voluntary payment for the brief overlap period covered.

Scenario 5: Saket Mall Food Court Multi-Tenant Common-Area Notice

Issue: A Saket DLF Avenue food court operator with 8 sub-tenants receives Section 73 SCN questioning treatment of common-area services (seating, cleaning, dishwashing) - whether these are standalone services or composite supply with restaurant service. Each sub-tenant has independent GSTIN and own POS but shares the common area billed centrally to the operator.

Patron solution: Composite supply analysis under Section 2(30) CGST - common-area services are ancillary to the principal restaurant supply when invoiced together; or pure service when invoiced separately. Patron segregated the operator's revenue between (a) common-area pass-through (Section 7 supply between operator and sub-tenants at 18 percent) and (b) own F&B outlets within the food court (5 percent or Section 9(5) ECO). Sub-tenant GSTIN-level reconciliation built for the SCN reply.

Delhi Restaurant Notice Patterns by Geography

Challenge	Impact	How Patron Accounting Solves It
Aerocity / Mahipalpur Hotel-Restaurants (IGI Airport Belt)	5 percent vs 18 percent specified-premises classification disputes; hotel room tariff consistently above Rs 7,500 threshold (Notification 11/2017 CT(R)); Delhi's main specified-premises cluster. Notices typically from CGST Delhi South Commissionerate at EIL Annexe Building, Bhikaji Cama Place. Section 17(5) blocked credit on F&B inputs where mis-classified as 5 percent.	Patron solution: Documentary defence via hotel room-tariff history; specified-premises threshold analysis; ITC claim coordination for the back period where 18 percent regime applies; DRC-07 NIL net demand achievable where full ITC offsets the differential 13 percent.
Khan Market / Connaught Place Luxury Hotel-Restaurants	Specified-premises disputes for boutique luxury hotels in the heritage central area; tariff cards published in OTAs and hotel brochures examined; Section 73 SCNs questioning historical 5 percent positioning; Section 9(5) interaction where premium hotel-restaurant supplies extend to Zomato/Swiggy.	Patron solution: OTA listing history forensics; published vs negotiated tariff distinction; specified-premises threshold defence; Notification 11/2017 5 percent regime defence where Rs 7,500 never crossed; concurrent Section 9(5) Table 3.1.1(ii) reporting.
Hauz Khas Village / Defence Colony / GK1 / GK2 Standalone Fine Dining	Section 9(5) GSTR-3B Table 3.1.1 mis-reporting after Zomato/Swiggy onboarding; double-payment of GST on ECO supplies; restaurant continues paying 5 percent in Table 3.1(a) when it should be reporting informationally in Table 3.1.1(ii). Premium dining concentration in these clusters generates significant notice volume.	Patron solution: Circular 167/23/2020-GST framework; Section 9(5) reconciliation month-wise; Table 3.1.1(ii) informational reporting cleanup; Section 54 refund application for double-paid GST; DRC-06 reply demonstrating ECO liability.
Okhla / Mayapuri / Dwarka / Rajouri Garden Cloud Kitchens	Full migration to Section 9(5) ECO regime; residual ITC mis-claims under Section 17(5)(b) blocked credit on F&B procurement, packaging, kitchen equipment; FSSAI license category vs declared turnover analytics flags; high notice density given delivery-only concentration.	Patron solution: Section 17(5)(b) ITC ledger forensic; segregation between Section 9(5) ECO-paid (no ITC), 5 percent direct (no ITC), and 18 percent specified premises (ITC eligible); DRC-03 voluntary payment with NIL penalty; FSSAI category reconciliation defence.
Connaught Place / Nehru Place / Aerocity Corporate Dining	B2B exemption confusion under Notification 11/2017; whether large corporate orders are exempt or fall under standard 5 percent; treatment of corporate event banqueting and outdoor catering; Section 17(5)(b) outdoor catering blocked credit; CCPA service-charge GST treatment.	Patron solution: Notification 11/2017 boundary analysis for B2B vs standalone restaurant service; outdoor catering segregation per Section 17(5)(b); corporate event invoicing review; CCPA service-charge advisory framework.
Saket / Vasant Kunj / Janakpuri Mall Food Courts	Multi-tenant common-area complications; sub-tenant GSTIN reconciliation; composite supply versus pure service under Section 2(30); centralised billing structures; revenue-share with mall operator; treatment of cleaning, seating, dishwashing services.	Patron solution: Composite supply Section 2(30) framework; sub-tenant GSTIN segregation; common-area revenue split between operator pass-through (18 percent) and own F&B (5 percent or Section 9(5)); SCN reply with sub-tenant-level reconciliation pack.
South Ex / Lajpat Nagar / Greater Kailash Mid-Range Outlets	Composition scheme transitions where turnover crossed Rs 1.5 crore mid-year; failure to file CMP-04 intimation; continued filing of CMP-08 after eligibility lost; Section 73 SCNs for back-period regular-rate reassessment.	Patron solution: Quarterly turnover reconciliation; precise threshold crossing date; CMP-04 intimation filing (retrospective backdated where allowed); late regular returns under Notification 11/2017 5 percent without ITC; DRC-03 for the brief overlap period.
FSSAI-Linked Analytics Notice Triggers (Delhi-Wide)	CBIC uses FSSAI license-data analytics to identify restaurants whose declared turnover is grossly out of step with FSSAI license category (Central license greater than Rs 20 crore, State license Rs 12 lakh to Rs 20 crore, Basic license less than Rs 12 lakh). Delhi's high-density restaurant geography produces meaningful notice volume from this trigger.	Patron solution: FSSAI license category vs declared turnover reconciliation; seating capacity, footfall data, average bill, POS records as evidence; license-category-correction filing where genuine business growth necessitates upgrade.

Patron Delhi Restaurant GST Notice Fees

Fee Component	Amount
Patron Accounting Professional Fees - Initial Case Review	FREE (Exl GST and Govt. Charges). 30-minute review + notice scope memo + time-bar audit. No commitment required.
DRC-01A Voluntary Payment Filing	Rs 2,499 (Exl GST and Govt. Charges). Section 73(5) payment via DRC-03 for NIL penalty before SCN finalisation.
ASMT-11 Reply (Section 61 Scrutiny)	Rs 2,999 (Exl GST and Govt. Charges). Single FY scrutiny reply with GSTR-1/3B/2A reconciliation pack.
DRC-06 Reply - Simple (Single-Parameter, Single FY)	Rs 2,999 (Exl GST and Govt. Charges). Single-parameter restaurant notice (e.g., Section 9(5) only OR rate only), single FY.
DRC-06 Reply - Standard (Multi-Parameter, Single FY)	Rs 6,500 (Exl GST and Govt. Charges). Multi-parameter (e.g., Section 9(5) + rate dispute), single FY.
DRC-06 Reply - Complex (Multi-FY, Multi-Parameter)	Rs 9,500 to Rs 25,000 (Exl GST and Govt. Charges). Multi-FY, multi-parameter, Zomato/Swiggy/ONDC reconciliation, multi-outlet reconciliation.
Specified Premises Opinion (Aerocity / Khan Market / CP)	Rs 4,500 (Exl GST and Govt. Charges). Documentary classification opinion 5 percent vs 18 percent with hotel tariff history forensic.
Section 65 Audit Representation (ADT-01 to ADT-02)	Rs 12,000 to Rs 35,000 (Exl GST and Govt. Charges). End-to-end audit lifecycle representation at the 2 Audit Commissionerates.
Hearing at CGST Delhi / Delhi GST Trade and Taxes	Rs 3,500 per hearing (Exl GST and Govt. Charges). Per-hearing representation at any of the 4 CGST Commissionerates or Delhi GST Department of Trade and Taxes.
Section 107 Appeal at Appellate Authority Delhi	Rs 12,000 to Rs 25,000 (Exl GST and Govt. Charges). APL-01 + grounds of appeal drafting + 10 percent pre-deposit support (capped at Rs 25 crore).
GSTAT Principal Bench Delhi Appeal (Co-Located)	On quote (Exl GST and Govt. Charges). APL-05 + paper book + Delhi tribunal representation. Co-located forum advantage - apex tribunal in same city.
Multi-Outlet Restaurant Chain Volume Discount	For Delhi restaurant chains with 3+ open notices across outlets - tiered discount applied; single engagement letter; single point of accountability across CGST Delhi Zone Commissionerates.

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free GST Notice Restaurants Delhi consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Delhi Restaurant GST Notice Cycle Timeline

Stage	Estimated Timeline
Day 0 - Notice Receipt	DRC-01A intimation, DRC-01 SCN under Section 73/74/74A, ASMT-10 scrutiny under Section 61, ADT-01 audit under Section 65, or DRC-07 final order received. Immediate WhatsApp upload to Patron Delhi pod.
Day 0 to Day 1 - Same-Day Intake at Patron Delhi Office	Notice copy reviewed; issuing authority identified (Delhi East/West/South/North CGST, Audit-I/II, Appeals-I/II, or Delhi GST Department of Trade and Taxes); section, demand, FYs covered, and hearing date confirmed; provisional engagement letter signed.
Day 2 to Day 3 - Time-Bar Audit and Notice Categorisation	Section 73 (2 yr 9 mo) / 74 (4 yr 6 mo) / 74A (42 mo) bar checked. Section 128A waiver eligibility checked for FY 2017-18 to 2019-20 non-fraud demands. Three categories assigned - Section 9(5), 5pct vs 18pct, composition/RCM/ITC.
Day 3 to Day 7 - Section 9(5) Reconciliation Build	Month-wise Zomato/Swiggy/ONDC settlement statements pulled. GSTR-3B Table 3.1.1(i) ECO side and Table 3.1.1(ii) restaurant side cross-checked against Table 3.1(a). Double-payment identified where applicable.
Day 7 to Day 12 - Rate-Classification Defence Build	Hotel room-tariff history pulled. Rs 7,500 specified-premises threshold mapped across FY. Operational segregation of dine-in / takeaway / ECO supplies. Critical for Aerocity, Mahipalpur, Khan Market, Vasant Kunj cases.
Day 12 to Day 18 - Strategy Lock and Reply Decision	Call with restaurant owner / CFO; path agreed (contest via DRC-06 / pay via DRC-03 / hybrid); final fee confirmed (Rs 2,999 to Rs 25,000); engagement letter executed.
Day 18 to Day 28 - DRC-06 Reply Drafting	Parameter-wise reply with statutory citations (Notifications 11/2017, 14/2022, 17/2017+17/2021; Circulars 164/20/2021, 167/23/2020, 183/15/2022), CBIC clarifications, AAR/AAAR/HC/SC case law where applicable, annexures (Zomato/Swiggy settlements, POS data, FSSAI license, room-tariff history); CA-signed.
Day 28 to Day 30 - Reply Filed on gst.gov.in	DRC-06 filed via portal under Services - User Services - View Additional Notices and Orders. DRC-03 challan if hybrid path. Hearing request submitted. Acknowledgement received.
Day 30 to Day 90 - Adjudication and Hearing	CGST Commissionerate hearing scheduled 4 to 10 weeks after reply at the relevant authority (Delhi East / West / South / North) or Delhi GST Department of Trade and Taxes; in-person attendance; oral and written submissions.
Within 7 Days of DRC-07 Order - Order Tracking	DRC-07 order tracked through portal; adverse / partial / favourable assessed; appeal viability evaluated.
Within 3 Months of DRC-07 Order - Section 107 Appeal (If Adverse)	APL-01 filed at the Appellate Authority Delhi with 10 percent pre-deposit (capped at Rs 25 crore); grounds drafted; hearing representation. Appellate Authority disposal 6 to 18 months.
Within 3 Months of Appellate Order - GSTAT Principal Bench Delhi (Co-Located)	APL-05 filed at GSTAT Principal Bench at Delhi (apex tribunal forum, co-located in Delhi - no inter-city travel). 20 percent additional pre-deposit (cumulative 30 percent capped at Rs 50 crore). Disposal 12 to 36 months.

Delhi Co-Location Advantage: GSTAT Principal Bench is headquartered at Delhi - the apex tribunal forum for the entire country. Patron's Delhi office gives clients direct geographic advantage for tribunal proceedings - no inter-city travel for Section 112 second appeal hearings, faster docket access, easier physical document submission. Unique advantage for Delhi assessees - businesses from other cities travel to Delhi for this forum. Delhi High Court is also co-located for Article 226 writ proceedings.

Key Benefits

Why Engage Patron for Your Delhi Restaurant GST Notice

Restaurant-Specific Methodology

Purpose-built restaurant practice - Zomato/Swiggy/ONDC reconciliation templates, specified-premises classification framework, POS reconciliation tooling, FSSAI-linked turnover analytics. Generic GST CAs miss restaurant-specific nuances.

Delhi Cluster Depth

Aerocity, Mahipalpur, Khan Market, Vasant Kunj, Connaught Place luxury hotel-restaurants are Delhi's specified-premises cluster - Delhi-specific 18 percent defence framework built. Hauz Khas / Defence Colony / GK1 / GK2 standalone fine dining and Okhla / Mayapuri / Dwarka cloud kitchens follow separate templates.

Delhi CGST Zone Familiarity

Representation across all 4 CGST Commissionerates (Delhi East at Central Revenue Building IP Estate; Delhi West; Delhi South at EIL Annexe Bhikaji Cama Place; Delhi North), the 2 Audit Commissionerates, the 2 Appeals Commissionerates, plus the Delhi GST Department of Trade and Taxes. SCN templates and hearing patterns known.

GSTAT Principal Bench Geographic Advantage

GSTAT Principal Bench is headquartered at Delhi - the apex tribunal forum for the entire country. Delhi office gives clients direct geographic advantage for Section 112 tribunal proceedings - no inter-city travel, faster docket access. Other-city restaurant assessees travel to Delhi for this forum.

Section 9(5) Reconciliation Templates

Month-wise Zomato/Swiggy/ONDC reconciliation framework battle-tested across 500+ notice matters. GSTR-3B Table 3.1.1(i)/(ii) versus Table 3.1(a) mapping with double-payment identification. Section 54 refund concurrent preparation for double-paid GST.

Aerocity Specified-Premises Defence Framework

Delhi-specific 18 percent defence framework for Aerocity-Mahipalpur IGI Airport hotel belt. Hotel room-tariff history forensic; published versus negotiated tariff; OTA listing examination; Rs 7,500 threshold analysis; ITC claim coordination for back periods where 18 percent regime applies.

500+ GST Notices Handled with 95 Percent Resolution Rate

Patron has handled 500+ GST notice matters with a 95 percent resolution rate. For Delhi restaurant-sector notices specifically, the closure-at-DRC-07 rate exceeds 90 percent when DRC-06 is filed within the statutory window with proper Section 9(5) reconciliation and specified-premises documentation.

Transparent Fee Structure Starting Rs 2,999

Free initial case review + notice scope memo + time-bar audit. Transparent professional fees from Rs 2,999 (simple DRC-06) to Rs 25,000 (multi-FY complex). Section 65 audit Rs 12K-35K. Hearing Rs 3,500 per hearing. Quote within 2 hours.

Social Proof and Delhi Client Outcomes

Delhi Restaurant Client Testimonials

"Received DRC-01 from CGST Delhi South for Rs 32 lakh demand on 5 percent vs 18 percent mis-classification for FY 2022-23 for our hotel-restaurant in Aerocity. Room tariffs start from Rs 14,000 so we accepted the 18 percent position. Patron coordinated full ITC claims for the back period and DRC-07 was passed with NIL net demand." - Luxury Hotel-Restaurant, Aerocity

"Got a multi-FY notice on Zomato/Swiggy GSTR-3B Table 3.1.1 mis-reporting for our 3 cloud kitchens across Hauz Khas Village and Saket. Patron reconciled both platforms month-wise, demonstrated ECO had paid tax under Section 9(5), and closed at DRC-06 stage. Saved approximately Rs 18 lakh in disputed tax + penalty." - Cloud Kitchen Group, Hauz Khas

Outcome Statistics

Of Patron's 500+ GST notice cases, 95 percent reach resolution without escalation to the appellate stage. For Delhi restaurant-sector notices specifically, the closure-at-DRC-07 rate exceeds 90 percent when DRC-06 is filed within the statutory window with proper Section 9(5) reconciliation and specified-premises documentation. The Aerocity-Mahipalpur specified-premises cluster shows particularly strong outcomes given the documentary clarity of hotel tariff history.

Delhi Restaurant Client Coverage

Trusted by Hyundai, Asian Paints, Bridgestone and Delhi-based luxury hotel-restaurants across Aerocity, Mahipalpur, Khan Market, Vasant Kunj, Connaught Place; standalone fine-dine restaurants in Hauz Khas Village, Defence Colony, GK1, GK2; cloud kitchen networks in Okhla, Mayapuri, Dwarka, Rajouri Garden; mall food court operators at Saket DLF, Vasant Kunj Ambience, Janakpuri; mid-range outlets in South Ex, Lajpat Nagar, Greater Kailash; and West Delhi suburban dining across Janakpuri, Rajouri Garden, Punjabi Bagh.

4-Office City Trust Signal

With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting serves restaurant businesses across India - both in-person and remotely. Our Delhi office handles the entire Delhi CGST Zone (4 Executive + 2 Audit + 2 Appeals) and the Delhi GST Department of Trade and Taxes - plus the GSTAT Principal Bench co-located in Delhi.

Three Restaurant Rate Structures - Which Applies to You?

Parameter	5 percent No-ITC (Regular)	18 percent With-ITC (Specified)	5 percent via ECO (Section 9(5))
Who Pays GST	Restaurant	Restaurant	ECO (Zomato/Swiggy) - not restaurant
Restaurant Type	Standalone, cloud kitchen, QSR	Hotel-restaurant with room tariff Rs 7,500+ per unit	Any restaurant supplying through ECO
ITC Eligibility	Not available (Notification 11/2017 condition + Section 17(5)(b))	Full ITC available	ITC question moot - ECO pays cash
GSTR-3B Reporting	Table 3.1(a) direct outward	Table 3.1(a) direct outward	Table 3.1.1(ii) by restaurant (informational); Table 3.1.1(i) by ECO
Invoice Issued By	Restaurant	Restaurant	ECO
TCS Applicability (Section 52)	Not applicable	Not applicable	ECO NOT required to collect TCS under Section 52
Delhi Cluster	Okhla/Mayapuri/Dwarka cloud kitchens, CP/Karol Bagh QSRs, Hauz Khas/Defence Colony standalone	Aerocity/Mahipalpur/Khan Market/Vasant Kunj hotel-restaurants	All Delhi restaurants on Zomato/Swiggy (cross-cuts all clusters)
Composition Eligibility (Section 10)	Yes - Rs 1.5 crore turnover ceiling	No - hotel-restaurant excluded	Yes - Section 9(5) supplies preserved for composition per Section 10(2)(d) exclusion
Governing Notification	Notification 11/2017 CT(R)	Notification 11/2017 + Notification 20/2019 specified premises framework	Notification 17/2017 as amended by 17/2021 CT(R), effective 1 January 2022

Related Patron Services - Delhi Restaurants

Delhi restaurant GST notice defence pairs with several adjacent Patron services - all delivered by the same Delhi office pod for a single point of accountability:

GST Notice for Restaurants (National Parent): Patron's national restaurant-sector GST notice hub - includes all four notice scenarios (5 vs 18%, Section 17(5)(b), composition, Section 9(5)) without Delhi-specific authority structure.
GST Notice CA in Delhi (All Sectors): For non-restaurant Delhi GST notice types - covers all sectors with the same Delhi authority structure.
GST Returns for Restaurants and Food Businesses: Monthly GSTR-1, GSTR-3B with native Section 9(5) Table 3.1.1 handling and 5 vs 18 percent regime allocation - the cleanest way to prevent notice recurrence.
GST Audit Services: Section 65 audit representation including ADT-01 to ADT-02 lifecycle at the 2 Delhi Audit Commissionerates.
GST Returns for E-Commerce Operator: Section 52 TCS and Section 9(5) compliance for restaurant aggregators, cloud kitchens supplying via own app.
Payroll Services for Hospitality: Restaurant and F&B payroll with multi-shift, daily wage and CCPA service charge compliance.
Statutory Audit: Companies Act audit covering restaurant operations, Section 9(5) ECO reconciliation, Section 17(5)(b) ITC and composition turnover.
ITR for Companies / Business: Corporate / proprietorship / partnership ITR with restaurant business income reconciliation.

Sibling Sector-City Pages

Delhi is the first city in the restaurant sector-city series. Forthcoming sibling pages:

Delhi (you are here) - Delhi CGST Zone, Aerocity specified premises, GSTAT Principal Bench co-located
/gst-notice-restaurants/gurugram - Haryana GST, NCR-specific composition mechanics, Panchkula Zone CGST, Punjab and Haryana HC writ at Chandigarh (inter-city)
/gst-notice-restaurants/mumbai - Maharashtra GST, Bombay High Court F&B precedents, BKC and Andheri hotel-restaurant clusters, GSTAT Western Bench co-located
/gst-notice-restaurants/pune - Maharashtra GST, Pune CGST Zone, PCMC restaurant cluster, GSTAT Western Bench Mumbai (inter-city)

Delhi Restaurant GST Legal and Compliance Framework

Delhi restaurant GST notice handling is governed by the CGST Act 2017 and the Delhi Goods and Services Tax Act 2017. Primary regulator: Central Board of Indirect Taxes and Customs (CBIC). Policy body: GST Council. Statute source: CGST Act 2017 on IndiaCode. Filing portal: GST Portal.

CGST Act 2017 - Core Restaurant Sections

Reference	Detail
Section 9(1) CGST Act 2017	Default charging section for restaurant supplies not through ECO
Section 9(5) CGST Act 2017	Empowers Central Government to notify supplies where ECO pays GST as if it were the supplier. Restaurant services notified under Notification 17/2017 CT(R) as amended by 17/2021 - effective 1 January 2022
Section 10 CGST Act 2017	Composition scheme - 5 percent flat GST for restaurants; turnover ceiling Rs 1.5 crore (Rs 75 lakh special category states); no ITC; quarterly CMP-08; annual GSTR-4
Section 10(2)(d) CGST Act 2017	Composition denied where supplies through ECO required to collect TCS - but Section 9(5) supplies excluded from Section 52 TCS so composition preserved for restaurant services through ECO post-1.1.2022
Section 17(5)(b) CGST Act 2017	Blocked credit on food and beverages, outdoor catering and similar inputs - except where used for same category outward supply
Section 52 CGST Act 2017	TCS by e-commerce operators at 1 percent on net value of taxable supplies other than Section 9(5) services
Section 61 CGST Act 2017 + Rule 99	Scrutiny of returns - ASMT-10 issued, ASMT-11 reply within 30 days, ASMT-12 closure
Section 65 CGST Act 2017	Audit by tax authorities - ADT-01 commencement, ADT-02 conclusion
Section 73 CGST Act 2017	Non-fraud SCN - 2 years 9 months from GSTR-9 due date; 10 percent penalty or Rs 10,000 whichever higher; NIL if DRC-03 before SCN under Section 73(5); Form DRC-01
Section 74 CGST Act 2017	Fraud SCN - 4 years 6 months; penalty equal to tax; 15 percent if DRC-03 before SCN under Section 74(5); Form DRC-01
Section 74A CGST Act 2017	Unified time limit from FY 2024-25 onwards - 42 months
Section 107 CGST Act 2017	First appeal to Appellate Authority within 3 months of DRC-07 order (extendable by 1 month); 10 percent pre-deposit (capped at Rs 25 crore); Form APL-01
Section 112 CGST Act 2017	Second appeal to GSTAT within 3 months of Appellate Authority order; 20 percent additional pre-deposit (cumulative 30 percent capped at Rs 50 crore); Delhi appeals heard at GSTAT Principal Bench Delhi (co-located)
Section 128A CGST Act 2017	Waiver of interest and penalty for non-fraud demands for FY 2017-18, 2018-19, 2019-20 if tax paid by 31 March 2025 (subject to CBIC extensions)

Delhi-Specific Authority Structure

Authority	Jurisdiction / Address
Pr CCIT Central Tax Delhi	Apex authority over entire Delhi CGST Zone; C.R. Building, I.P. Estate, New Delhi 110002
CGST Delhi East Commissionerate	Eastern Delhi executive jurisdiction; Central Revenue Building, I.P. Estate, New Delhi 110009
CGST Delhi West Commissionerate	Western Delhi executive jurisdiction; grievance email: commr.gstdelwest@gov.in
CGST Delhi South Commissionerate	Southern Delhi executive jurisdiction (Aerocity, Vasant Kunj, Saket); 2nd and 3rd Floor, EIL Annexe Building, Bhikaji Cama Place, New Delhi 110066
CGST Delhi North Commissionerate	Northern Delhi executive jurisdiction; commr-cexdel1@nic.in
CGST Audit-I Delhi	Audit-derived notices sub-zone I; Delhi CGST Zone
CGST Audit-II Delhi	Audit-derived notices sub-zone II; Delhi CGST Zone
CGST Appeals-I Delhi	First appellate authority below GSTAT; Delhi CGST Zone
CGST Appeals-II Delhi	First appellate authority below GSTAT; Delhi CGST Zone
Delhi GST Department of Trade and Taxes (GoNCTD)	State tax (Delhi GST Act 2017) notices; Government of NCT of Delhi
GSTAT Principal Bench (Co-Located in Delhi)	Apex tribunal for India - headquartered at New Delhi - co-located with Delhi assessees
Grievance Email	grievance.cgstdelhi@gov.in for CGST Delhi Zone-wide grievance escalation

Restaurant-Specific Notifications and Circulars

Reference	Detail
Notification 2/2017-CT (19 June 2017)	Organised Delhi into 4 CGST Executive + 2 Audit + 2 Appeals Commissionerates under Pr CCIT Central Tax Delhi
Notification 11/2017 CT(R)	Restaurant service classification and rates - 5 percent no-ITC for standalone restaurants; 18 percent with-ITC for specified premises (hotel-restaurants with room tariff Rs 7,500+)
Notification 17/2017 CT(R) as amended by 17/2021	Section 9(5) notification of restaurant services through ECO - effective 1 January 2022
Notification 14/2022 CT (5 July 2022)	Introduced Table 3.1.1 in GSTR-3B effective 1 August 2022 for Section 9(5) reporting
Circular 164/20/2021-GST (6 October 2021)	Definition of restaurant service includes cafes, takeaway, room services, door delivery
Circular 167/23/2020-GST (17 December 2021)	Operational clarifications on ECO-pays-tax framework for restaurant services
Circular 183/15/2022	CA-certified supplier confirmation for ITC defence in FY 2017-18 and 2018-19

Forms and Procedural References

Form	Purpose
Form GST DRC-01	Show Cause Notice under Section 73 / 74 / 74A
Form GST DRC-01A	Pre-SCN intimation under Rule 142(1A)
Form GST DRC-06	Reply to SCN under Section 73/74/74A - filed within 30 days
Form GST DRC-03	Voluntary payment of tax + Section 50 interest + applicable penalty
Form GST DRC-07	Order issued by adjudicating authority
Form GST ASMT-10 / ASMT-11 / ASMT-12	Scrutiny notice / reply / closure under Section 61 + Rule 99
Form GST ADT-01 / ADT-02	Audit commencement / conclusion under Section 65
Form GST APL-01	Section 107 first appeal to Appellate Authority Delhi
Form GST APL-05	Section 112 second appeal to GSTAT Principal Bench Delhi
Form CMP-04 / CMP-08 / GSTR-4	Composition opt-out intimation / quarterly return / annual return

What is a GST notice for a restaurant in Delhi?

A GST notice for a Delhi restaurant is any of ASMT-10 scrutiny, ADT-01 audit, DRC-01A pre-SCN intimation, DRC-01 Section 73 or 74 SCN, or DRC-07 final order issued by one of the 4 CGST Commissionerates in Delhi CGST Zone (Delhi East at Central Revenue Building IP Estate, West, South at EIL Annexe Bhikaji Cama Place, North), the 2 Audit Commissionerates, or the Delhi GST Department of Trade and Taxes. Common triggers are Section 9(5) Zomato/Swiggy mis-reporting, 5 percent vs 18 percent rate classification, and composition transitions.

Why do I get a GST notice for Zomato or Swiggy supplies?

Effective 1 January 2022, Section 9(5) of the CGST Act made ECOs like Zomato and Swiggy liable to pay 5 percent GST on restaurant supplies. Restaurants must report these in GSTR-3B Table 3.1.1(ii) - informational only - and NOT in Table 3.1(a). Including them in Table 3.1(a) causes double-tax and triggers the most common Delhi restaurant notice pattern, particularly for Okhla, Mayapuri, Dwarka, and Hauz Khas cloud kitchens and delivery-heavy outlets.

What is the difference between 5 percent no-ITC and 18 percent with-ITC for restaurants?

Standalone restaurants, cloud kitchens, cafes, and QSRs charge 5 percent GST with no ITC under Notification 11/2017 CT(R). Hotel-restaurants located in specified premises - where any unit of accommodation has a declared room tariff of Rs 7,500 or more per unit per day - charge 18 percent GST with full ITC. Delhi's main specified-premises cluster is the Aerocity-Mahipalpur belt around IGI Airport, plus Khan Market, Vasant Kunj, and Connaught Place luxury hotels.

How do I reply to a restaurant GST notice in Delhi?

Log in to gst.gov.in, navigate to Services then User Services then View Additional Notices and Orders, locate the notice (DRC-01 / ASMT-10 / ADT-01), and file the appropriate reply form (DRC-06, ASMT-11, or ADT-02) within 30 days. Include Zomato/Swiggy settlement reconciliation, GSTR-3B Table-wise mapping, POS data, FSSAI license, hotel room-tariff history (for Aerocity/Khan Market specified-premises cases), and DRC-03 challan for any voluntary payment.

Can my Delhi restaurant still avail composition scheme if I supply through Zomato or Swiggy?

Yes - restaurants supplying through ECOs remain eligible for composition scheme under Section 10 because the ECO is not required to collect TCS on Section 9(5) supplies (Section 10(2)(d) exclusion preserves composition). Turnover ceiling of Rs 1.5 crore continues to apply. Many Delhi standalone outlets stay in composition for simplicity while still operating on Swiggy and Zomato, particularly in Dwarka, Rohini, Pitampura, and Janakpuri suburban locations.

What is the penalty for restaurant GST mis-reporting?

For non-fraud cases under Section 73 - tax + interest at 18 percent under Section 50 + 10 percent penalty under Section 73(9) or Rs 10,000 whichever is higher. NIL penalty is available if tax is paid before SCN under Section 73(5). For fraud cases under Section 74 - up to 100 percent penalty under Section 74(9), reducible to 15 or 25 percent on early payment. Section 128A waiver available for FY 2017-18 to 2019-20 non-fraud demands subject to conditions.

Does Patron handle Delhi GST Department of Trade and Taxes as well as CGST restaurant notices?

Yes. Patron's Delhi office handles restaurant notices from all 4 CGST Commissionerates in Delhi CGST Zone (Delhi East, West, South at Bhikaji Cama Place, North), the 2 Audit Commissionerates, the 2 Appeals Commissionerates, and the Delhi GST Department of Trade and Taxes (Government of NCT of Delhi). The reply procedure, forms, and 30-day window are identical under cross-empowerment. GSTAT Principal Bench Delhi escalation handled in the same city.

Quick Answers

Standalone Delhi restaurant GST rate? 5 percent without ITC under Notification 11/2017 CT(R).

Aerocity hotel-restaurant GST rate? 18 percent with ITC under Notification 11/2017 + 20/2019 specified premises (room tariff Rs 7,500+).

Who pays GST on Delhi Zomato / Swiggy orders post 1.1.2022? ECO (Zomato / Swiggy) pays 5 percent in cash under Section 9(5) per Notification 17/2021.

GSTR-3B table for restaurant Section 9(5) supplies? Table 3.1.1(ii) informational only - NOT Table 3.1(a).

Delhi CGST authorities for restaurant notices? 4 Executive Commissionerates (East/West/South/North) + 2 Audit + 2 Appeals + Delhi GST Department of Trade and Taxes (GoNCTD).

GSTAT bench for Delhi restaurant appeals? GSTAT Principal Bench AT Delhi - apex tribunal forum co-located in the same city.

Patron Delhi restaurant DRC-06 reply starting fee? Rs 2,999 (single-parameter, single FY).

Section 73 SCN reply window? 30 days (non-negotiable).

Urgency - 30-Day Window for Delhi Restaurant Notices

Three compounding risks make immediate action critical on any Delhi restaurant GST notice.

First, the 30-day DRC-01 / ASMT-10 reply window is non-negotiable. Missing this window or replying defectively forecloses key technical defences and pushes the matter directly to ex-parte adjudication at the issuing CGST Delhi Commissionerate or Delhi GST Department of Trade and Taxes.

Second, DRC-03 voluntary payment NIL penalty benefit under Section 73(5) is available ONLY before SCN finalisation. Once finalised, penalty floor rises to 10 percent within 30 days under Section 73(8), and higher thereafter.

Third, Section 107 appeal window is 3 months from DRC-07 (extendable by 1 month) plus 10 percent pre-deposit at filing; missing forecloses appeal rights altogether. Onward GSTAT Principal Bench Delhi escalation also has a 3-month window.

Action now: forward the SCN copy to Patron Delhi on WhatsApp +91 945 945 6700 or WhatsApp. Free 30-minute case review - we will give you a risk score, demand range and recommended path before you commit to engagement. Quote within 2 hours.

Engage Patron Delhi Pod for Your Restaurant GST Notice

Delhi restaurant GST notices in 2026 revolve around three structural patterns: Section 9(5) Zomato/Swiggy GSTR-3B Table 3.1.1 mis-reporting (the most common Delhi restaurant notice trigger, particularly for Hauz Khas, Defence Colony, GK1/GK2 fine dining and Okhla/Mayapuri/Dwarka cloud kitchens); 5 percent vs 18 percent specified-premises rate disputes for the Aerocity-Mahipalpur IGI Airport hotel belt plus Khan Market, Vasant Kunj, Connaught Place luxury hotel-restaurants tied to the Rs 7,500 room tariff threshold under Notification 11/2017 CT(R); and composition scheme transitions where eligibility was lost mid-year (common in fast-growing Defence Colony, GK1/GK2, and Saket groups). A generic CA reply that does not engage with the Section 9(5) ECO framework, the GSTR-3B Table 3.1.1 reporting structure under Notification 14/2022 CT, the specified premises threshold mechanics, and the CBIC Circulars 164/20/2021 and 167/23/2020 typically loses ground at hearing stage.

Patron Accounting LLP - with 500+ GST notice matters handled at a 95 percent resolution rate, and a Delhi office covering the entire Pr CCIT Central Tax Delhi structure (4 Executive Commissionerates, 2 Audit, 2 Appeals) plus the Delhi GST Department of Trade and Taxes (GoNCTD) - is a specialist for Delhi restaurant GST notice defence. Engagement spans Section 9(5) reconciliation, specified-premises 18 percent defence framework for Aerocity/Mahipalpur, DRC-06 reply drafting with restaurant-sector case law, hearing representation across the Delhi CGST Zone, Section 107 first appeal at Appellate Authority, and Section 112 second appeal at GSTAT Principal Bench Delhi (apex tribunal forum co-located in the same city - unique Delhi geographic advantage). Pricing starts at Rs 2,999 for a simple DRC-06 reply.

📞 Call +91 945 945 6700 💬 WhatsApp Us ✉️ Email Us

Book a Free Consultation - No Obligation.

Delhi Restaurant GST Notice - Related Services

Patron's Delhi restaurant GST notice service plus related Patron services. Sibling sector-city pages forthcoming for Gurugram, Mumbai, Pune.

Delhi Restaurant Coverage

Delhi sector-city page + related Patron services

Restaurants (National Parent)

All-India restaurant sector

Delhi (You're Here)

Aerocity + GSTAT Principal Bench

GST Notice Delhi (All Sectors)

Non-restaurant Delhi notices

GST Returns - Restaurants

Monthly returns + Table 3.1.1

GST Audit (Section 65)

ADT-01 to ADT-02 lifecycle

Payroll - Hospitality

F&B payroll + service charge

Content Created: 14 May 2026 | Last Updated: | Next Review: 14 August 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

Content refreshed quarterly (Tier 1) or whenever GST Council amends Section 9(5) / 10 / 17(5)(b) / 52 / 73 / 74 / 74A procedure, CBIC issues new circulars affecting restaurant rates (Notifications 11/2017, 14/2022, 17/2021), Circulars 164/20/2021 / 167/23/2020 / 183/15/2022 amendments, GSTAT Principal Bench Delhi issues landmark restaurant rulings, Delhi CGST Zone restructures its Commissionerates, or Delhi GST Department of Trade and Taxes updates Notification 2/2017-CT framework.