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GST Notice Reply and Defence for Pune Restaurants

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

Restaurant-Sector Specialists: Section 9(5) Zomato/Swiggy reconciliation, 5% vs 18% specified-premises defence, composition transitions - end-to-end DRC-06 representation tuned for Pune's restaurant ecosystem.

Pune CGST Audit Coverage: CGST Audit-I Pune (B Wing) and Audit-II Pune (A Wing) Commissionerates at GST Bhavan, 41-A Sassoon Road, plus Maharashtra SGST Pune Divisions (Pune-1, 2, 3, 4, Bhosari).

Cluster-Specific Defence: Koregaon Park, Kalyani Nagar, Viman Nagar hotel-restaurant specified-premises defence; Aundh, Baner cloud kitchens; Hinjewadi, Magarpatta IT-corporate canteens; FC Road, JM Road QSRs.

Transparent Fees: Starting Rs 2,999 for DRC-06 reply; multi-FY ECO and rate disputes between Rs 8,500 to Rs 25,000. No-obligation 30-minute case review and quote up front.

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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 Audit-I Pune for Rs 21 lakh demand on 5% vs 18% mis-classification for FY 2022-23. Patron documented the hotel room-tariff history showing no unit ever crossed Rs 7,500, defended the 5% position via DRC-06, and DRC-07 was passed with NIL demand.

Amit D.

Owner, Koregaon Park Fine Dining Restaurant

★★★★★

3 months ago

“

Got a multi-FY notice on Zomato/Swiggy GSTR-3B Table 3.1.1 mis-reporting for our cloud kitchen group serving Hinjewadi IT parks. Patron reconciled both platforms month-wise, demonstrated ECO had paid tax under Section 9(5), and closed the matter at DRC-06 stage. Saved approximately Rs 14 lakh.

Sneha J.

Director, Cloud Kitchen Group Hinjewadi

★★★★★

2 months ago

“

ASMT-10 scrutiny notice from CGST Audit-II Pune (A Wing, GST Bhavan) on our FC Road QSR chain for FY 2023-24. Patron filed ASMT-11 within the 30-day window with full Zomato reconciliation and POS data segregation. Notice was dropped without any demand. Highly professional team with deep Pune authority knowledge.

Rahul P.

Owner, FC Road QSR Chain

★★★★★

4 months ago

“

Magarpatta tech-park canteen crossed Rs 1.5 crore composition threshold mid-year. Got back-period notice from Maharashtra SGST Pune-3 Division. Patron coordinated CMP-04 transition, late regular returns, and DRC-03 voluntary payment. Penalty exposure reduced significantly and matter closed cleanly.

Priya B.

CFO, Magarpatta Tech-Park Canteen

★★★★★

5 months ago

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From Koregaon Park fine-dining to Hinjewadi cloud kitchens - real Pune restaurant clients share how Patron defended their GST notices and closed cases at DRC-07 stage.

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Overview of Restaurant GST Notices in Pune

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

A GST notice for a Pune 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 on specified-premises classification, or (3) composition scheme transitions where eligibility was lost during the year. Reply within 30 days via DRC-06. Patron handles Pune restaurant GST notices from Rs 2,999.

Pune's restaurant ecosystem - Koregaon Park and Kalyani Nagar fine dining, Viman Nagar premium QSR, FC Road and JM Road college-area outlets, Aundh and Baner cloud kitchens, Hinjewadi and Magarpatta IT corporate canteens, Sinhagad Road and Kothrud family dining, plus Pimpri-Chinchwad manufacturing-belt canteens - generates GST notices primarily through three risk patterns. Section 9(5) compliance (Zomato, Swiggy, ONDC, others) drives the largest volume after the 1 January 2022 shift. Rate confusion between 5% no-ITC regular and 18% with-ITC specified premises drives the next bucket. Composition scheme exits, FSSAI-linked turnover analytics, and AIS cash deposit triggers complete the picture.

Notices flow through CGST Audit-I and Audit-II Pune Commissionerates at GST Bhavan, 41-A Sassoon Road, Pune 411001 (B Wing and A Wing respectively, 4th floor) and Maharashtra SGST Pune Divisions (Pune-1, 2, 3, 4, Bhosari). Patron has handled 500+ GST notice matters with a 95% resolution rate.

Content is reviewed quarterly for accuracy.

What Is a GST Notice for a Pune Restaurant

A GST notice for a restaurant is any of the following served on a Pune-registered food-and-beverage GSTIN by CGST Audit-I, Audit-II, or Maharashtra SGST: 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.

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), 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 Pune restaurant notice pattern.

Key Terms for GST Notice for Restaurants:

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. All other restaurants charge 5% no-ITC.
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% flat GST for restaurants with turnover up to Rs 1.5 crore (or Rs 75 lakh for special category states). No ITC, simplified compliance via CMP-08.
Cloud Kitchen: Delivery-only kitchen with no dine-in. Falls under standalone restaurant 5% no-ITC; if supplying through ECO, Section 9(5) applies. Pune cloud kitchens concentrate in Aundh, Baner, Wakad, and Hinjewadi.
Notification 14/2022 CT (5 July 2022): Introduced Table 3.1.1 in GSTR-3B effective 1 August 2022 for separate ECO and restaurant reporting of Section 9(5) supplies.

Restaurant Defence Section 9(5) + Rate Disputes

Who Receives a Restaurant GST Notice in Pune

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

Koregaon Park, Kalyani Nagar, Viman Nagar fine-dining outlets served notices on 5% vs 18% specified-premises classification (where a hotel partner crosses the Rs 7,500 room threshold).
FC Road, JM Road, MG Road, and Camp QSR chains on Section 9(5) GSTR-3B Table mis-reporting after Zomato/Swiggy onboarding.
Aundh, Baner, Wakad cloud kitchens on full migration to Section 9(5) regime with residual ITC mis-claims.
Hinjewadi, Magarpatta, Kharadi IT-corporate canteens on B2B-restaurant exemption confusion under Notification 11/2017.
Pimpri-Chinchwad industrial canteens on RCM on landlord rent and capex ITC eligibility.
Sinhagad Road, Kothrud family dining on composition transitions.

Composition scheme transitions: Pune restaurants that crossed the Rs 1.5 crore composition turnover threshold mid-year and failed to transition to regular Section 9(1) often receive notices for the back-period.

FSSAI-linked analytics: CBIC has been using FSSAI license-data analytics to identify restaurants that have not registered for GST or whose declared turnover is grossly out of step with FSSAI license category (Central / State / Basic).

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 Pune

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.	Included
5% vs 18% Specified Premises Defence	Documentary defence of the specified-premises classification through hotel room-tariff history, declared room-tariff policy, and operational segregation. Particularly relevant for Koregaon Park and Kalyani Nagar hotel-restaurant cases.	Included
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, and books reconciliation.	Included
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.	Included
Composition Scheme Transition Defence	Where composition was wrongly continued after turnover crossed Rs 1.5 crore, we coordinate the mid-year transition documentation, late return filings, and DRC-03 voluntary payment.	Included
Section 65 Audit Representation	End-to-end audit representation at CGST Audit-I Pune (GST Bhavan, B Wing, 4th floor) or Audit-II Pune (A Wing, 4th floor) at 41-A Sassoon Road, or at Maharashtra SGST Pune Divisions.	Add-on
FSSAI-Linked Turnover Analytics Defence	Reconciliation between FSSAI license category and declared turnover with seating capacity, footfall data, average bill, and POS records.	Included
GSTAT Appeal Filing	Post DRC-07 appeals to Appellate Authority (Section 107) and onward to GSTAT - which has a Mumbai bench with jurisdiction over Maharashtra.	Add-on

Our Process

Step-by-Step Procedure for Pune Restaurant GST Notices

An 8-step structured workflow Patron follows for every Pune restaurant GST notice - from portal download through DRC-07 closure or onward to GSTAT Mumbai bench.

Step 1

Locate the Notice on GST Portal

Log in to gst.gov.in. Services > User Services > View Additional Notices and Orders. Download the notice with DIN for authentication and your records.

DIN-verified download Audit trail captured

Notice Found 01

Step 2

Identify the Issuing Authority

Determine whether CGST Audit-I or Audit-II Pune (both at GST Bhavan, 41-A Sassoon Road) issued the notice, or Maharashtra SGST Pune Division (Pune-1, 2, 3, 4, or Bhosari). DIN header indicates the issuing jurisdiction.

CGST Audit I or II Or Pune SGST Division

Authority Confirmed 02

Step 3

Categorise the Notice

Three primary categories - (a) Section 9(5) Zomato/Swiggy reporting, (b) 5% vs 18% rate classification, (c) composition / RCM / ITC issues. Categorisation drives the entire defence strategy.

9(5) vs Rate vs Composition FY scope mapped

Categories Set 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.

Zomato + Swiggy matched Table 3.1.1 mapping

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 Koregaon Park, Kalyani Nagar, and Viman Nagar hotel-restaurants.

Rs 7,500 threshold tested Koregaon Park mapped

Rate Defended 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 - part-pay plus part-contest with detailed annexures.

Strategy locked NIL-penalty checked

Path Chosen 06

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, hearing request. Comprehensive submission within the statutory window.

Filed within 30 days ARN acknowledged

DRC-06 Filed 07

Step 8

Hearing, Order, Appeal

Hearing at GST Bhavan Sassoon Road (CGST Audit-I or Audit-II) or at the relevant Maharashtra SGST Pune Division. DRC-07 order. Section 107 appeal to Appellate Authority within 3 months with 10% pre-deposit. Onward to GSTAT Mumbai bench.

10% pre-deposit guidance GSTAT Mumbai bench

GSTAT Ready 08

Document Checklist for Restaurant GST Notice Reply

For an effective DRC-06 reply, ASMT-11 submission, or ADT-02 audit response, your Pune restaurant should have the following documents ready:

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 specified-premises cases - Koregaon Park, Kalyani Nagar, Viman Nagar)
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

Common Challenges Pune Restaurants Face

Challenge	Impact	How Patron Accounting Solves It
Double-Tax on Section 9(5) Supplies (Most Common)	Zomato/Swiggy supplies reported in GSTR-3B Table 3.1(a) in addition to ECO's Table 3.1.1(i), creating duplicate tax payment. Highest-volume Pune trigger for Aundh, Baner cloud kitchens and Hinjewadi delivery-heavy outlets.	We rebuild the GSTR-3B Table-wise mapping showing that ECO had already paid the 5% tax on Zomato/Swiggy supplies under Section 9(5), and that any duplicate reporting in Table 3.1(a) was a clerical mis-entry. We file a corrected position via DRC-06 and seek refund or set-off where appropriate.
Specified Premises Mis-Classification (Hotel-Restaurant)	Hotel-restaurants in Pune's premium clusters - Koregaon Park, Kalyani Nagar, Viman Nagar - face 5% vs 18% disputes tied to the Rs 7,500 room-tariff threshold under Notification 11/2017.	For Koregaon Park, Kalyani Nagar, and Viman Nagar hotel-restaurants, we map declared room tariffs across the FY against the Rs 7,500 specified-premises threshold per Notification 11/2017. Where the hotel never declared any unit at Rs 7,500 or more, we defend the 5% no-ITC position. Where it did, we accept the 18% position with ITC claims.
ITC Wrongly Claimed at 5% Rate	Restaurants operating under the 5% no-ITC regime sometimes inadvertently claim ITC, triggering departmental notices for reversal.	Where the restaurant operating under the 5% no-ITC regime has claimed ITC, we segregate the supplies between 9(5) (ECO-paid - no ITC anyway), 5% direct (no ITC), and 18% specified premises (ITC eligible). We then accept and reverse the wrongly-claimed ITC via DRC-03 to minimise penalty.
Composition Scheme Crossed Mid-FY	Fast-growing Pune restaurants - particularly Hinjewadi corporate canteens and Magarpatta tech-park outlets - frequently cross the Rs 1.5 crore composition threshold mid-year, triggering back-period notices.	For Pune restaurants whose turnover crossed Rs 1.5 crore mid-year (common in Hinjewadi corporate canteens and Magarpatta tech-park outlets), we document the threshold crossing date, file late regular returns, and coordinate the DRC-03 payment plus the CMP-04 intimation.

Patron Fees for Restaurant GST Notices in Pune

Fee Component	Amount
Initial Case Review	Free - 30-minute review plus notice scope memo plus time-bar audit
DRC-01A Voluntary Payment	Starting Rs 2,499 - Section 73(5) payment via DRC-03 for NIL penalty
ASMT-11 Reply	Starting Rs 2,999 - Section 61 scrutiny reply, single FY
Patron Accounting Professional Fees (DRC-06 Reply Simple)	Starting from INR 2,999 (Exl GST and Govt. Charges) - Single-parameter restaurant notice, single FY
DRC-06 Reply (Standard)	Starting Rs 6,500 - Multi-parameter (9(5) plus rate), single FY
DRC-06 Reply (Complex)	Rs 9,500 to Rs 25,000 - Multi-FY, multi-parameter, Zomato/Swiggy/ONDC reconciliation
Specified Premises Opinion (Koregaon Park / Kalyani Nagar)	Starting Rs 4,500 - Documentary classification opinion (5% vs 18%)
Section 65 Audit Representation	Rs 12,000 to Rs 35,000 - End-to-end ADT-01 to ADT-02 lifecycle
Hearing at GST Bhavan / SGST Division	Rs 3,500 per hearing - Per-hearing representation in Pune
Section 107 Appeal (post DRC-07)	Rs 12,000 to Rs 25,000 - APL-01 plus grounds plus 10% pre-deposit support
GSTAT Mumbai Bench Appeal	On quote - APL-05 plus paper book plus Mumbai bench representation

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

Timeline for Pune Restaurant GST Notice Resolution

Stage	Estimated Timeline
Free Case Review and Strategy Memo	Same day to 2 working days
Document Collection and Reconciliation Build	3 to 7 working days (single FY); 7 to 15 working days (multi-FY)
DRC-06 / ASMT-11 Draft and Annexure Pack	5 to 10 working days, well within the 30-day window
DRC-06 Filing on GST Portal	Within statutory 30-day window from notice date
Hearing at GST Bhavan Sassoon Road or SGST Division	Typically 4 to 10 weeks after reply
DRC-07 Final Order Issuance	Within 3 years of GSTR-9 due date for non-fraud; 5 years for fraud
Section 107 Appellate Authority Decision (if appealed)	6 to 18 months from filing
GSTAT Mumbai Bench Hearing (if escalated)	12 to 36 months - jurisdictional forum for Maharashtra cases

Critical Window: DRC-06 reply must be filed within 30 days of notice service. ASMT-11 also has a 30-day window. The Section 73(8) NIL-penalty payment window is also 30 days. Missing these windows shifts you from contestable to confirmed-demand territory. Engage a CA the same day you receive any notice from CGST Audit-I/II Pune or Maharashtra SGST.

Key Benefits

Why Choose Patron for Pune Restaurant GST Notice Defence

Restaurant-Specific Methodology

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

Three-Path Optimisation

Section 73(5) pre-SCN voluntary payment, Section 73(8) 30-day NIL-penalty window, and Section 128A waiver for FY 17-18 to 19-20 - all three modelled with restaurant-specific cost-benefit analysis.

Pune Authority Familiarity

Representation before CGST Audit-I Pune (B Wing, GST Bhavan, 41-A Sassoon Road) under Pune-I jurisdiction, CGST Audit-II Pune (A Wing, same address) covering Pune-III plus Kolhapur plus Satara plus Goa, and all Maharashtra SGST Pune Divisions (Pune-1, 2, 3, 4, Bhosari).

Appeal-Ready Record

Every DRC-06 we file is drafted with the Section 107 appellate order and GSTAT Mumbai bench paper book in mind. A strong DRC-06 means cheaper appeals downstream and a defensible record for further escalation.

95% Resolution Rate at DRC-07 Stage

Of Patron's 500+ GST notice cases, 95% reach resolution without escalation to the appellate stage. For Pune restaurant-sector notices specifically, the closure-at-DRC-07 rate exceeds 90% when DRC-06 is filed within the statutory window with proper documentation.

Transparent and Capped Fees

Starting Rs 2,999 for DRC-06 reply (single-parameter, single FY). Multi-FY ECO and rate disputes between Rs 8,500 to Rs 25,000. Free 30-minute case review and quote up front - no hidden charges.

Trusted by Pune Restaurants and Hotel-Restaurants

"Received DRC-01 from CGST Audit-I Pune for Rs 21 lakh demand on 5% vs 18% mis-classification for FY 2022-23. Patron documented the hotel room-tariff history showing no unit ever crossed Rs 7,500, defended the 5% position via DRC-06, and DRC-07 was passed with NIL demand."

- Fine Dining Restaurant, Koregaon Park

"Got a multi-FY notice on Zomato/Swiggy GSTR-3B Table 3.1.1 mis-reporting. Patron reconciled both platforms month-wise, demonstrated ECO had paid tax under Section 9(5), and closed the matter at DRC-06 stage without escalation. Saved approximately Rs 14 lakh in disputed tax plus penalty."

- Cloud Kitchen Group, Hinjewadi

Client Logos: Trusted by Hyundai, Asian Paints, Bridgestone and 10,000+ other businesses including F and B chains.

Outcome Stat: Of Patron's 500+ GST notice cases, 95% reach resolution without escalation to appellate stage. For 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.

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 Pune office handles CGST Audit-I, Audit-II, and Maharashtra SGST Pune Division matters across all 5 SGST divisions.

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 or more	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
Common Pune Cluster	Aundh cloud kitchens, FC Road QSRs	Koregaon Park hotel-restaurants	Hinjewadi delivery restaurants

Related Patron Services for Pune Restaurants

Pair restaurant GST notice defence with related Patron services for Pune restaurants and hotel-restaurants:

For all other Pune GST notice types (non-restaurant-specific), see GST notice services in Pune.
For ongoing restaurant GST returns compliance, see GST returns for restaurants and food businesses in Pune.
For Section 65 audit cases, see GST audit services in Pune.
Broader hospitality accounting needs are covered by hospitality sector accounting services in Pune.
Post DRC-07 appeals are handled under GSTAT appeal filing in Pune.
For new restaurant GST registration, see GST registration in Pune.

Verify your issuing authority at the CGST Pune Commissionerate official portal for CGST or the Maharashtra Goods and Services Tax Department for SGST. The CBIC GST official portal hosts central tax notifications and circulars.

Legal and Compliance Framework

Governing Act: Central Goods and Services Tax Act, 2017 and Maharashtra Goods and Services Tax Act, 2017.

Section 9(5) CGST Act: Empowers Central Government to notify supplies where ECO pays GST as if supplier. Restaurant services notified under Notification 17/2017 CT(R) as amended by 17/2021 effective 1 January 2022.
Section 9(1) CGST Act: Default charging section for restaurant supplies not through ECO.
Section 10 CGST Act: Composition scheme - 5% flat GST for restaurants; turnover ceiling Rs 1.5 crore.
Section 17(5) CGST Act: Blocked credits - relevant for specified-premises restaurants and ITC on food and beverages.
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.
Notification 11/2017 CT(R): Restaurant service classification and rates.
Notification 17/2017 CT(R) as amended by 17/2021: Section 9(5) notification of restaurant services.
Notification 14/2022 CT (5 July 2022): Introduced Table 3.1.1 in GSTR-3B effective 1 August 2022.
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 17-18 and 18-19.
Section 128A: Waiver of interest and penalty for non-fraud demands for FY 17-18, 18-19, 19-20 if tax paid by 31 March 2025 (subject to CBIC extensions).

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.

What is a GST notice for a restaurant in Pune?

A GST notice for a Pune 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 Audit-I Pune, CGST Audit-II Pune (both at GST Bhavan, 41-A Sassoon Road), or Maharashtra SGST Pune Divisions (Pune-1, 2, 3, 4, or Bhosari). Common triggers are Section 9(5) Zomato/Swiggy mis-reporting, 5% vs 18% rate classification, and composition scheme 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 Pune restaurant notice pattern, particularly for Aundh, Baner cloud kitchens and Hinjewadi 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 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. This Rs 7,500 threshold is the single most disputed pivot in Pune hotel-restaurant notices, particularly for Koregaon Park, Kalyani Nagar, and Viman Nagar properties.

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

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 specified-premises cases, and DRC-03 challan for any voluntary payment.

Can my Pune 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. Turnover ceiling of Rs 1.5 crore continues to apply. Many Pune Aundh and Baner cloud kitchens stay in composition for the simplicity benefit while still operating on Swiggy and Zomato, particularly for delivery-only outlets.

What is the penalty for restaurant GST mis-reporting?

For non-fraud cases under Section 73 - tax plus interest at 18 percent under Section 50 plus 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 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 Maharashtra SGST as well as CGST restaurant notices?

Yes. Patron's Pune office handles restaurant notices from both CGST Audit-I and Audit-II Pune Commissionerates at GST Bhavan, 41-A Sassoon Road, and from all Maharashtra SGST Pune Divisions (Pune-1, Pune-2, Pune-3, Pune-4, and Bhosari). The reply procedure, forms (DRC-01 to DRC-07; ASMT-10/11/12), and 30-day window are identical under cross-empowerment.

Quick Answers

Which GSTR-3B table for Zomato/Swiggy supplies? Table 3.1.1(ii) by the restaurant (info only); Table 3.1.1(i) by the ECO.
When did Section 9(5) for restaurants start? 1 January 2022 via Notification 17/2021 CT(R).
Rs 7,500 threshold - per stay or per day? Per unit of accommodation per day - any unit crossing makes the hotel-restaurant a specified premises.
Where do Pune CGST audits happen? CGST Audit-I and Audit-II Pune Commissionerates at GST Bhavan, 41-A Sassoon Road, Pune 411001.
Composition limit for restaurants? Rs 1.5 crore turnover (Section 10(1)) with 5% flat rate via CMP-08.
Pune restaurant GSTAT bench? GSTAT Mumbai bench has jurisdiction over Maharashtra cases.

Don't Miss the 30-Day Reply Window

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) plus 18% interest. Section 74 cases - 100% penalty.

Section 128A Waiver (FY 17-18 to 19-20 only): 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 free case review.

Talk to Patron's Pune Restaurant GST Defence Team Today

Pune restaurant GST notices cluster around three patterns - Section 9(5) Zomato/Swiggy GSTR-3B Table mis-reporting, 5% vs 18% specified-premises classification (driven by the Rs 7,500 hotel room-tariff threshold for Koregaon Park, Kalyani Nagar, and Viman Nagar properties), and composition scheme transitions. Each has a distinct defence methodology.

Patron's restaurant-specific practice brings purpose-built tooling - Zomato/Swiggy/ONDC reconciliation templates, specified-premises classification opinions, POS reconciliation, and FSSAI-linked turnover analytics. From CGST Audit-I and Audit-II Pune hearings at GST Bhavan Sassoon Road to Maharashtra SGST Pune Divisions and GSTAT Mumbai bench appeals, we keep your matter contained at the lowest-cost exit available.

Patron's 500+ GST notice case experience and 95% resolution rate puts disciplined Pune restaurant defence at your fingertips. Free 30-minute case review and quote up front.

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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 (Tier 1 - 3 months) and immediately on GST Council restaurant rate changes, Section 9(5) notification updates, Rs 7,500 specified-premises threshold revisions, GSTAT Mumbai bench jurisdiction shifts, or CGST Audit-I/II Pune Commissionerate restructuring.