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GST Notice Reply and Defence for Gurugram Restaurants

Based outside Gurugram? See our national GST Notice Handling for Restaurants page.

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

Section 9(5) ECO Defence: Month-wise Zomato/Swiggy/ONDC reconciliation against GSTR-3B Table 3.1.1(ii) and 3.1(a) - eliminates the double-tax pattern that triggers most Gurugram restaurant notices.

5% vs 18% Specified Premises: Documentary room-tariff defence for DLF Cyber Hub, Golf Course Road, Sohna Road, MG Road hotel-restaurants tied to the Rs 7,500 specified-premises threshold.

Local GSTAT Bench Advantage: GSTAT Haryana State Bench is AT Gurugram itself per Notification S.O. 3048(E) dated 31 July 2024 - no tribunal travel for Section 109 appeals.

Fixed Fee from Rs 2,999: DRC-06 reply from Rs 2,999; multi-FY ECO + rate disputes Rs 8,500 to Rs 25,000. Reply within the 30-day window; full closure 4 to 12 months.

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DLF Cyber Hub hotel-restaurants, Udyog Vihar cloud kitchens, and Manesar industrial canteens trust Patron's restaurant-specific GST notice defence, dual-administration fluency, and local GSTAT Haryana Bench advantage.

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GST Notice for Gurugram Restaurants - Overview

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

A GST notice for a Gurugram restaurant typically arises from three patterns - (1) Section 9(5) Zomato/Swiggy supplies misreported in GSTR-3B (double-paid or wrong table); (2) 5% no-ITC vs 18% with-ITC rate disputes for DLF Cyber Hub, Golf Course Road, and Sohna Road 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 Gurugram restaurant GST notices from Rs 2,999.

Gurugram's restaurant ecosystem - DLF Cyber City and Cyber Hub corporate dining and luxury hotel-restaurants; DLF Phases I, II, and III upscale outlets; Golf Course Road and Sohna Road premium dining; MG Road and Sector 29 entertainment dining; Sushant Lok, South City and Sector 14-15-56 residential dining; Manesar and IMT Manesar industrial canteens; Udyog Vihar corporate canteens and cloud kitchens; Sector 49-50 cloud kitchens - generates GST notices primarily through three risk patterns.

Notices flow through the CGST Gurugram Commissionerate at Mudit Square, Plot 24, Sector 32 (housing both the executive Commissionerate and the GST Audit Commissionerate) under the CGST Panchkula Zone, or via Haryana SGST DETC Gurugram East (Sector 34, Infocity-1, near Honda Chowk) and DETC Gurugram West (Sector 32). Crucially, the GSTAT Haryana State Bench is headquartered at Gurugram itself per Notification S.O. 3048(E) dated 31 July 2024 - covering Gurugram and 10 other Haryana districts including Faridabad and Sonepat, with a Hisar Circuit Bench for northern Haryana. Patron has handled 500+ GST notice matters with a 95% resolution rate. Authority verification: CBIC GST portal and Haryana Excise and Taxation Department.

Parameter	Detail
Governing Act	CGST Act 2017 + Haryana GST Act 2017
Key Sections	Sec 9(5), 9(1), 10 (Composition), 73, 74, 74A; Rules 142, 99
Restaurant Rate	5% no-ITC (regular); 18% with-ITC (specified premises room tariff >= Rs 7,500); 5% via ECO under Sec 9(5)
Key Notifications	11/2017 CT(R), 17/2017 CT(R) as amended by 17/2021, 14/2022 CT, Circulars 164/20/2021 + 167/23/2020
GSTR-3B Tables	3.1(a) direct outward, 3.1.1(i) ECO-paid, 3.1.1(ii) restaurant-via-ECO
Issuing Authority (Gurugram)	CGST Gurugram Commissionerate (Mudit Square Sec 32) under CGST Panchkula Zone OR Haryana SGST DETC Gurugram East/West
GSTAT Forum	GSTAT Haryana State Bench AT GURUGRAM (local advantage) + Hisar Circuit Bench
Patron Starting Fee	Rs 2,999 for DRC-06 reply (Gurugram restaurant)

Content is reviewed quarterly for accuracy.

What Is a GST Notice for a Gurugram Restaurant

A GST notice for a restaurant is any of the following served on a Gurugram-registered food-and-beverage GSTIN by CGST Gurugram Commissionerate, the GST Audit Commissionerate Gurugram, or Haryana SGST DETC - 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 notice may cover one FY or multiple FYs.

Gurugram's restaurant-specific notices revolve around the three-rate structure - 5% no-ITC for standalone restaurants under Notification 11/2017 CT(R); 18% with-ITC for restaurants in specified premises (hotel-restaurants with any room tariff Rs 7,500 or higher - DLF Cyber Hub, Golf Course Road luxury hotels, Sohna Road premium resorts); and 5% paid by the ECO under Section 9(5) for supplies through Zomato, Swiggy, and similar platforms effective 1 January 2022.

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 Gurugram restaurant notice pattern.

Key Terms for GST Notice Restaurants Gurugram:

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% vs 18% 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% with full ITC. Gurugram cluster: DLF Cyber Hub luxury hotel-restaurants, Golf Course Road premium hotels, Sohna Road resorts, MG Road business 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).

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

Composition Scheme (Section 10) - 5% 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. Gurugram cloud kitchens concentrate in Udyog Vihar, Sector 49-50, parts of Sohna Road, and Manesar. Falls under standalone 5% no-ITC; if via ECO, Section 9(5) applies.

GSTAT Haryana State Bench (Gurugram) - The state appellate tribunal bench for Haryana is located at Gurugram itself - covering Gurugram, Charkhi Dadri, Faridabad, Jhajjar, Mahendragarh, Nuh, Palwal, Panipat, Rewari, Rohtak, and Sonepat districts. Per Notification S.O. 3048(E) dated 31 July 2024. Local advantage for Gurugram appellants.

DRC-06 Gurugram

Who Receives a Restaurant GST Notice in Gurugram

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

DLF Cyber Hub, Golf Course Road, Sohna Road, MG Road luxury hotel-restaurants - notices on 5% vs 18% specified-premises classification (room-tariff disputes).
DLF Phase I/II/III, Sushant Lok, South City standalone fine dining - Section 9(5) GSTR-3B Table mis-reporting after Zomato/Swiggy onboarding.
Udyog Vihar, Sector 49-50, Sohna Road cloud kitchens - full migration to Section 9(5) regime with residual ITC mis-claims.
DLF Cyber City and Sector 29 entertainment dining - B2B corporate dining exemption confusion.
Manesar and IMT Manesar industrial canteens - Section 7 supply scope (canteens to employees, RCM under Section 9(3)).
Sector 14, 15, 56 residential dining - composition transitions.

Composition scheme transitions: Gurugram restaurants that crossed the Rs 1.5 crore composition threshold mid-year and failed to transition to regular Section 9(1) often receive notices for the back-period - particularly common in fast-growing DLF Phase III, Sushant Lok, and Sohna Road groups.

FSSAI-linked analytics: CBIC uses FSSAI license-data analytics to identify restaurants whose declared turnover is grossly out of step with FSSAI license category (Central/State/Basic). Gurugram's premium pricing creates an above-average notice rate from this trigger.

Time-bar reminder: Non-fraud SCNs under Section 73 must be issued within 2 years 9 months from GSTR-9 due date; Section 74 fraud SCNs within 4 years 6 months; from FY 2024-25, unified Section 74A applies with a 42-month limit.

Our Restaurant GST Notice Services in Gurugram

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). Eliminates double-tax claims. Handles ONDC and emerging aggregators.
5% vs 18% Specified Premises Defence	Documentary defence through hotel room-tariff history. Particularly for DLF Cyber Hub luxury hotel-restaurants, Golf Course Road premium hotels, Sohna Road resorts, MG Road business hotels where the Rs 7,500 threshold is consistently crossed.
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.
ASMT-10 Scrutiny Reply for Restaurants	Form ASMT-11 reply within the 30-day window with restaurant-specific GSTR-1/3B/2A reconciliation pack and Section 9(5) segregation.
Manesar Industrial Canteen Defence	Schedule III scope, employee-canteen GST treatment, RCM on landlord rent, and 5% vs 18% rate on B2B catering supplies for Manesar and IMT Manesar industrial canteens.
Section 65 Audit Representation	End-to-end audit representation at CGST Gurugram (Mudit Square B Wing), GST Audit Commissionerate Gurugram, and Haryana SGST DETC Gurugram East (Sector 34) or West (Sector 32).
FSSAI-Linked Turnover Analytics Defence	Reconciliation between FSSAI license category and declared turnover with seating capacity, footfall data, average bill, and POS records.
GSTAT Haryana State Bench Appeal Filing	Post DRC-07 appeals to Appellate Authority (Section 107) and onward to GSTAT. The Haryana State Bench is AT Gurugram per Notification S.O. 3048(E) - a geographic advantage no other major Indian city's restaurants enjoy.

Our Process

Step-by-Step Procedure for Gurugram Restaurant GST Notices

An 8-step process from locating the notice on the GST portal to GSTAT Haryana State Bench appeal - all within the 30-day reply window.

Step 1

Locate the Notice on GST Portal

gst.gov.in portal Download with DIN

Located01

Step 2

Identify the Issuing Authority

CGST Gurugram or GST Audit Commissionerate (both at Mudit Square, Sector 32) under CGST Panchkula Zone, or Haryana SGST DETC Gurugram East (Sector 34, Infocity-1) or West (Sector 32). DIN header indicates jurisdiction.

CGST vs SGST DIN header

Identified02

Step 3

Categorise the Notice

Three primary categories - (a) Section 9(5) Zomato/Swiggy reporting; (b) 5% vs 18% specified-premises (DLF Cyber Hub cluster); (c) composition/RCM/ITC including Manesar industrial canteens.

Three categories Pattern match

Categorised03

Step 4

Build the Section 9(5) Reconciliation

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

Month-wise ECO Table mapping

Reconciled04

Step 5

Build the Rate-Classification Defence

Hotel room-tariff history with daily declared tariff, specified-premises threshold analysis (Rs 7,500), and dine-in/takeaway/ECO segregation. Critical for DLF Cyber Hub, Golf Course Road, Sohna Road.

Rs 7,500 analysis Tariff history

Defended05

Step 6

Decide Reply vs Pay vs Hybrid

Genuine small-amount errors - DRC-03 voluntary payment under Section 73(5) for NIL penalty. Contestable position - DRC-06 reply. Hybrid where part-acceptance is the right call.

Sec 73(5) NIL penalty DRC-03 vs DRC-06

Decided06

Step 7

File DRC-06 within 30 days

On gst.gov.in - parameter-wise reply, annexures, restaurant-sector case law, DRC-03 challan if applicable, and hearing request - filed within the statutory 30-day window.

30-day window Annexures + case law

Filed07

Step 8

Hearing, Order, Appeal

Hearing at CGST Mudit Square or Haryana SGST DETC. DRC-07 order. Section 107 appeal within 3 months with 10% pre-deposit. Onward to GSTAT Haryana State Bench at Gurugram - the same city.

Sec 107 + 10% deposit GSTAT at Gurugram

Resolved08

Document Checklist for Restaurant GST Notice Reply

What you need to share so Patron can build the strongest DRC-06 / ASMT-11 reply:

Copy of GST notice (DRC-01A, DRC-01, ASMT-10, ADT-01, or DRC-07) with DIN
GSTR-1 and GSTR-3B for all months of the disputed FY (with Table 3.1.1 visibility)
GSTR-2A and GSTR-2B for the disputed FY
GSTR-9 annual return and GSTR-9C reconciliation (if filed)
Zomato settlement statements (Zomato Hub / partner portal)
Swiggy settlement statements (Swiggy partner dashboard)
ONDC settlement statements (if applicable)
POS sales register with day-wise breakup of dine-in / takeaway / ECO orders
FSSAI license (Central, State, or Basic) with category and turnover thresholds
Hotel room-tariff history (for DLF Cyber Hub / Golf Course Road / Sohna Road specified-premises cases)
Books of accounts - sales register, purchase register, output and input tax ledger
Lease deed / rent agreements (for RCM defence)
DRC-03 challans for any voluntary payments already made

What you receive from Patron

Notice diagnosis memo - rate / 9(5) / composition / RCM categorisation
Drafted DRC-06 reply with restaurant-specific annexures (Zomato/Swiggy reconciliation, POS report, FSSAI license, books extract)
Drafted ASMT-11 reply (if ASMT-10 stage); DRC-03 voluntary payment computation and challan where part-acceptance is right
Specified premises classification opinion (DLF Cyber Hub / Golf Course Road cases)
Audit hearing brief at CGST Mudit Square or Haryana SGST DETC East/West
DRC-07 order review and Section 107 / GSTAT Haryana Bench (Gurugram) advisory

Common Challenges Gurugram Restaurants Face

Challenge	Impact	How Patron Accounting Solves It
Double-Tax on Section 9(5) Supplies (Most Common)	Zomato/Swiggy supplies duplicated in GSTR-3B Table 3.1(a) when ECO already paid 5% under Section 9(5) - creating a double-tax demand.	Rebuild GSTR-3B Table-wise mapping showing the ECO already paid 5%; any Table 3.1(a) duplication was a clerical mis-entry. File a corrected position via DRC-06 and seek refund/set-off.
Specified Premises Mis-Classification (DLF Cyber Hub / Golf Course Road)	Gurugram's DLF Cyber Hub, Golf Course Road, Sohna Road, MG Road luxury hotel-restaurants - dispute over whether the Rs 7,500 specified-premises threshold was crossed.	Map declared room tariffs across the FY against Rs 7,500. Where no unit was at Rs 7,500+, defend the 5% no-ITC position; where it was, accept 18% with full ITC claims.
Manesar Industrial Canteen 5% vs 18% Confusion	IMT Manesar and Manesar industrial canteens serving auto manufacturers - restaurant service (5% no-ITC) vs outdoor catering (18% with ITC).	Determine the supply classification under Notification 11/2017 CT(R) and handle Schedule III scope on employee-canteen GST treatment.
Composition Scheme Crossed Mid-FY	Gurugram restaurants crossing Rs 1.5 crore mid-year (common in fast-growing DLF Phase III, Sushant Lok, Sohna Road multi-outlet groups) without transitioning to regular Section 9(1).	Document the threshold-crossing date, file late regular returns, coordinate the DRC-03 payment plus the CMP-04 intimation.

Patron Fees for Restaurant GST Notices in Gurugram

Fee Component	Amount
Initial Case Review (30-min review + notice scope memo + time-bar audit)	Free
DRC-01A Voluntary Payment (Sec 73(5) via DRC-03 for NIL penalty)	Rs 2,499 (Exl GST)
ASMT-11 Reply (Section 61 scrutiny, single FY)	Rs 2,999 (Exl GST)
DRC-06 Reply (Simple - single-parameter, single FY)	Rs 2,999 (Exl GST)
DRC-06 Reply (Standard - multi-parameter 9(5) + rate, single FY)	Rs 6,500 (Exl GST)
DRC-06 Reply (Complex - multi-FY, Zomato/Swiggy/ONDC reconciliation)	Rs 9,500 to Rs 25,000 (Exl GST)
Specified Premises Opinion (DLF Cyber Hub / Golf Course Road)	Rs 4,500 (Exl GST)
Section 65 Audit Representation (ADT-01 to ADT-02 lifecycle)	Rs 12,000 to Rs 35,000 (Exl GST)
Hearing at CGST Mudit Square / Haryana SGST DETC (per hearing)	Rs 3,500 per hearing (Exl GST)
Section 107 Appeal (APL-01 + grounds + 10% pre-deposit support)	Rs 12,000 to Rs 25,000 (Exl GST)
GSTAT Haryana Bench Appeal (APL-05 + paper book + local representation)	On quote (Exl GST)
Patron Accounting Professional Fees	Starting from Rs 2,999 (Exl GST and Govt. Charges)

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 Gurugram consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

How Long the Process Takes

Stage	Estimated Timeline
DRC-06 reply preparation	Patron files in 5 to 10 working days, well within the 30-day window
ASMT-11 reply preparation	5 to 10 working days within the 30-day Rule 99(1) window
Hearing scheduling	Typically 4 to 10 weeks after reply at CGST Mudit Square or Haryana SGST DETC
DRC-07 final order	Within 3 years of GSTR-9 due date for non-fraud; 5 years for fraud
Gurugram restaurant cycle (end-to-end)	Typical 4 to 12 months from notice to closure
Section 107 appeal	Filed within 3 months of DRC-07; Appellate Authority disposal 6 to 18 months
GSTAT Haryana State Bench (Gurugram)	12 to 36 months from filing - tribunal is at Gurugram itself, eliminating travel; Hisar Circuit Bench for northern Haryana

Urgent deadline: The 30-day DRC-01 / ASMT-10 reply window is non-negotiable. The Section 73(8) NIL-penalty window is also 30 days. Section 128A interest/penalty waiver applies for FY 2017-18 to 2019-20 only (subject to CBIC extension). Engage a CA the day you receive the notice - Patron files DRC-06 in 5 to 10 working days.

Key Benefits

Why Engage Patron for Your Gurugram Restaurant GST Notice

Restaurant-Specific Methodology

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

Gurugram Cluster Depth

DLF Cyber Hub, Golf Course Road, Sohna Road, MG Road luxury hotel-restaurants are the specified-premises cluster. DLF Phase I-III, Sushant Lok, South City standalone fine dining follow a separate template. Manesar industrial canteens get dedicated treatment.

Dual-Administration Fluency

We represent across CGST Gurugram Commissionerate and GST Audit Commissionerate at Mudit Square, plus Haryana SGST DETC Gurugram East (Sector 34) and West (Sector 32). We know SCN templates and hearing patterns from both.

Local GSTAT Bench Advantage

The GSTAT Haryana State Bench is AT Gurugram itself per Notification S.O. 3048(E) dated 31 July 2024. Gurugram clients enjoy the closest geographic access of any major Indian city to their state tribunal.

95% Resolution Rate

Of Patron's 500+ GST notice cases, 95% reach resolution without escalation to appeal. For Gurugram restaurant notices, closure-at-DRC-07 exceeds 90% when DRC-06 is filed in time with proper reconciliation.

Transparent Fixed Fees

Quoted in advance after a free 30-minute case review. DRC-06 reply from Rs 2,999; specified-premises opinion Rs 4,500; Section 65 audit representation Rs 12,000 to Rs 35,000.

Social Proof and Client Outcomes

"Received DRC-01 from CGST Gurugram for Rs 28 lakh demand on 5% vs 18% mis-classification for FY 2022-23 for our hotel-restaurant at DLF Cyber Hub. Room tariffs start from Rs 11,500 so we accepted the 18% position - Patron coordinated full ITC claims for the back period and DRC-07 passed with NIL net demand."
- Luxury Hotel-Restaurant, DLF Cyber Hub

"Got a multi-FY notice from Haryana SGST DETC Gurugram East on Zomato/Swiggy GSTR-3B Table 3.1.1 mis-reporting for our 4 cloud kitchens across Udyog Vihar and Sector 49. Patron reconciled both platforms month-wise, demonstrated ECO had paid tax under Section 9(5), and closed at DRC-06 stage. Saved approximately Rs 19 lakh in disputed tax + penalty."
- Cloud Kitchen Group, Udyog Vihar

Outcome stat: Of Patron's 500+ GST notice cases, 95% reach resolution without escalation to the appellate stage. For Gurugram restaurant-sector notices specifically, the closure-at-DRC-07 rate exceeds 90% when DRC-06 is filed within the statutory window with proper Section 9(5) reconciliation and specified-premises documentation.

4-Office City Trust Signal: With offices in Pune, Mumbai, Delhi, and Gurugram, Patron serves restaurant businesses across India. Our Gurugram office handles CGST Mudit Square, GST Audit Commissionerate Gurugram, Haryana SGST DETC East and West, plus GSTAT Haryana State Bench at Gurugram for the entire Haryana state.

Three Restaurant Rate Structures - Which Applies to You?

Parameter	5% No-ITC (Regular)	18% With-ITC (Specified)	5% 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	Any restaurant supplying through ECO
ITC	Not available	Full ITC available	ITC question moot - ECO pays cash
GSTR-3B Reporting	Table 3.1(a)	Table 3.1(a)	Table 3.1.1(ii) by restaurant; Table 3.1.1(i) by ECO
Invoice Issued By	Restaurant	Restaurant	ECO
TCS Applicability	Not applicable	Not applicable	ECO not required to collect TCS u/s 52
Gurugram Cluster	Udyog Vihar/Sector 49-50/Sohna Rd cloud kitchens, MG Rd/Sec 29 QSRs	DLF Cyber Hub/Golf Course Rd/Sohna Rd hotel-restaurants	All Gurugram restaurants on Zomato/Swiggy
Gurugram authority structure: CGST Gurugram Commissionerate and GST (Audit) Commissionerate at Mudit Square, Plot 24, Sector 32 under CGST Panchkula Zone. Haryana SGST DETC Gurugram East (Sector 34, Infocity-1, near Honda Chowk) and DETC Gurugram West (Sector 32). JETC (Appeal) under Section 107. GSTAT Haryana State Bench AT Gurugram per Notification S.O. 3048(E) dated 31 July 2024 (11 districts); GSTAT Hisar Circuit Bench for northern Haryana; GSTAT Principal Bench at New Delhi for anti-profiteering and place-of-supply matters.

Related Patron Services

Pair restaurant GST notice defence with related Patron services in Gurugram:

GST notice services in Gurugram - for all other Gurugram GST notice types beyond the restaurant sector.
GST returns for restaurants and food businesses in Gurugram - for ongoing restaurant GST returns compliance.
GST audit services in Gurugram - for Section 65 audit cases (ADT-01 to ADT-02).
Hospitality sector accounting services in Gurugram - broader hospitality accounting needs.
GSTAT appeal filing in Gurugram - post DRC-07 appeals to the Haryana State Bench at Gurugram.
GST registration in Gurugram - for new restaurant GST registration.

Legal and Compliance Framework

Governing Act - Central Goods and Services Tax Act, 2017 and Haryana Goods and Services Tax Act, 2017.

Section 9(5) CGST Act - Empowers Central Government to notify supplies where the 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 9(1) - default charging section for non-ECO restaurant supplies. Section 10 - composition scheme, 5% flat for restaurants, turnover ceiling Rs 1.5 crore. Section 17(5) - blocked credits relevant for specified-premises restaurants.

Sections 73, 74, 74A - Demand SCN frameworks - 73 (non-fraud), 74 (fraud), 74A (unified from FY 2024-25). Section 61, Rule 99 - scrutiny via ASMT-10/11/12. Section 65 - audit via ADT-01/ADT-02. Section 109 - empowers Central Government to constitute GSTAT; Principal Bench at New Delhi; Haryana State Bench at Gurugram per Notification S.O. 3048(E) dated 31 July 2024.

Notifications - 11/2017 CT(R) (restaurant service classification and rates); 17/2017 CT(R) as amended by 17/2021 (Section 9(5) notification); 14/2022 CT dated 5 July 2022 (introduced Table 3.1.1 in GSTR-3B effective 1 August 2022).

Circulars - 164/20/2021-GST dated 6 October 2021 (restaurant service includes cafes, takeaway, room services, door delivery); 167/23/2020-GST dated 17 December 2021 (ECO-pays-tax operational clarifications); 183/15/2022 (CA-certified supplier confirmation for ITC defence FY 17-18 and 18-19).

Section 128A - 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). Authority verification: cbic-gst.gov.in for CGST and hetax.haryana.gov.in for Haryana SGST.

Frequently Asked Questions - GST Notice Restaurants Gurugram

Common questions on Gurugram restaurant GST notices, Section 9(5), 5% vs 18% rate, reply procedure, the local GSTAT bench, and penalties.

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What is a GST notice for a restaurant in Gurugram?

A GST notice for a Gurugram 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 CGST Gurugram Commissionerate or GST Audit Commissionerate Gurugram (both at Mudit Square, Plot 24, Sector 32) under CGST Panchkula Zone, or by Haryana SGST DETC Gurugram East (Sector 34, Infocity-1) or DETC Gurugram West (Sector 32). Common triggers are Section 9(5) Zomato/Swiggy mis-reporting, 5% vs 18% 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% 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 Gurugram restaurant notice pattern, especially for Udyog Vihar and Sector 49-50 cloud kitchens and DLF Phase III delivery-heavy outlets.

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

Standalone restaurants, cloud kitchens, cafes, and QSRs charge 5% 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% GST with full ITC. Gurugram's specified-premises cluster is DLF Cyber Hub luxury hotel-restaurants, Golf Course Road premium hotels, Sohna Road resorts, and MG Road business hotels.

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

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 DLF Cyber Hub / Golf Course Road specified-premises cases), and DRC-03 challan for any voluntary payment.

Where is the GSTAT bench for Gurugram restaurant cases?

The GSTAT Haryana State Bench is located AT Gurugram itself, per Notification S.O. 3048(E) dated 31 July 2024. It covers Gurugram, Charkhi Dadri, Faridabad, Jhajjar, Mahendragarh, Nuh, Palwal, Panipat, Rewari, Rohtak, and Sonepat districts. A Hisar Circuit Bench covers northern Haryana. The GSTAT Principal Bench is at New Delhi for anti-profiteering and place-of-supply matters. Gurugram restaurants enjoy direct local access to their state tribunal.

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 within 30 days of the SCN under Section 73(8). For fraud cases under Section 74 - up to 100 percent penalty under Section 74(9), reducible to 15 or 25 percent on early payment.

Does Patron handle Haryana SGST as well as CGST restaurant notices?

Yes. Patron's Gurugram office handles restaurant notices from both CGST Gurugram Commissionerate and GST Audit Commissionerate Gurugram (at Mudit Square Plot 24 Sector 32) under CGST Panchkula Zone, and Haryana SGST DETC Gurugram East (Sector 34, Infocity-1) and DETC Gurugram West (Sector 32). The reply procedure, forms, and 30-day window are identical under cross-empowerment.

What documents do I need for a Gurugram restaurant GST notice reply?

Copy of the notice with DIN; GSTR-1 and GSTR-3B for all months of the disputed FY (with Table 3.1.1 visibility); GSTR-2A/2B; GSTR-9/9C if filed; Zomato and Swiggy settlement statements; ONDC statements if applicable; POS sales register with dine-in/takeaway/ECO breakup; FSSAI license; hotel room-tariff history for specified-premises cases; books of accounts; lease/rent agreements for RCM defence; and DRC-03 challans for any voluntary payments already made.

Quick Answers

GSTR-3B table for Zomato/Swiggy - Table 3.1.1(ii) by the restaurant (info only); Table 3.1.1(i) by the ECO.
Section 9(5) for restaurants started - 1 January 2022 via Notification 17/2021 CT(R).
Rs 7,500 threshold - Per unit of accommodation per day.
CGST Gurugram location - Mudit Square, Plot 24, Sector 32, Gurugram 122001 (Executive + Audit Commissionerate).
Haryana SGST DETC - Gurugram East at Sector 34, Infocity-1; Gurugram West at Sector 32.
Composition limit - Rs 1.5 crore turnover (Section 10(1)) with 5% flat rate via CMP-08.
Gurugram GSTAT bench - Haryana State Bench is AT Gurugram per Notification S.O. 3048(E) - 11 districts.

Urgent Timeline Recap

Deadline: DRC-06 reply within 30 days; ASMT-11 within 30 days; Section 73(8) NIL-penalty window also 30 days.

Penalty exposure: Section 73 cases - 10% of tax or Rs 10,000 (higher) + 18% interest; Section 74 cases - 100% penalty. Section 128A interest/penalty waiver applies for FY 2017-18 to 2019-20 only (deadline 31 March 2025, subject to CBIC extension).

Action: Engage a CA the day you receive the notice. Patron files DRC-06 in 5 to 10 working days. Call +91 945 945 6700 for a free case review.

Talk to Patron's Gurugram Restaurant GST Defence Team

Gurugram restaurant GST notices cluster around three patterns - Section 9(5) Zomato/Swiggy GSTR-3B Table mis-reporting (cloud kitchens in Udyog Vihar, Sector 49-50, Sohna Road and delivery-heavy outlets in DLF Phase III, Sushant Lok, South City); 5% vs 18% specified-premises classification (DLF Cyber Hub, Golf Course Road, Sohna Road, MG Road luxury hotel-restaurants tied to the Rs 7,500 room-tariff threshold); and composition scheme transitions. Plus the unique Manesar industrial canteen sub-segment requiring Schedule III + rate analysis.

Patron's restaurant-specific practice brings purpose-built tooling - Zomato/Swiggy/ONDC reconciliation templates, specified-premises classification opinions, POS reconciliation, FSSAI-linked turnover analytics, and dual-administration fluency across CGST Mudit Square and Haryana SGST DETC East/West. Plus the unique Gurugram-local advantage: the GSTAT Haryana State Bench is AT Gurugram itself - eliminating tribunal travel for Section 109 appeals.

Patron's 500+ GST notice case experience and 95% resolution rate keeps your Gurugram restaurant matter contained at the lowest-cost exit available. Free 30-minute case review; we respond within 2 hours.

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

This page is reviewed quarterly (Freshness Tier 1) and immediately on GST Council restaurant rate change, Section 9(5) notification update, Rs 7,500 threshold revision, GSTAT Haryana bench jurisdiction shift, or CGST Gurugram restructuring. Verified against CBIC and Haryana Excise and Taxation Department sources.