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GST Returns for Restaurants in Delhi: Rate, ITC, and Filing Compliance

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: 06 April 2026 Verify Credentials →

5% GST: Standalone restaurants, cloud kitchens, takeaway - No ITC

18% GST: Hotel restaurants (room tariff Rs 7,500+), outdoor catering - ITC available

Section 9(5): Zomato/Swiggy pays GST as deemed supplier on platform orders

Composition: Turnover up to Rs 1.5 crore - 5% flat - CMP-08 quarterly

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“
We were claiming ITC at 5% rate. Patron caught this, corrected GSTR-3B, and reconfigured billing. Saved us from a demand notice.
SM
Suresh Malhotra
Restaurant Owner, Khan Market
★★★★★
2 months ago
“
Section 9(5) reporting was a nightmare with 3 Zomato/Swiggy brands. Patron reconciles all platform settlements every month. Zero mismatches.
AC
Anita Chadha
Cloud Kitchen Chain, Okhla
★★★★★
3 months ago
“
Transitioning from composition to regular when we crossed Rs 1.5 crore was smooth. Patron planned it 2 months ahead.
DS
Deepak Sharma
Dhaba Chain Owner
★★★★★
1 month ago
“
Our 5-star hotel restaurant at 18% needed full ITC management. Patron claims every rupee of credit on ingredients, equipment, linen.
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Kavita Menon
F&B Director, Aerocity Hotel
★★★★★
4 months ago

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GST Returns for Restaurants and Food Businesses in Delhi

📌 TL;DR - GST Returns for Restaurants in Delhi Services at a Glance

Most standalone Delhi restaurants pay 5% GST without ITC under Notification 46/2017. Hotels with room tariff Rs 7,500+ pay 18% with ITC. Cloud kitchens are 5% no ITC. For Zomato/Swiggy orders, the platform pays GST as deemed supplier under Section 9(5) - restaurants report in GSTR-3B Table 3.1.1(ii) but do not pay GST on those orders. Composition available for turnover up to Rs 1.5 crore (5% flat, CMP-08 quarterly). Alcohol is NOT under GST. Patron manages GST for 300+ restaurant clients from our Delhi office.

Delhi is India's restaurant capital with the highest density of food establishments. From Chandni Chowk's legendary street food to Khan Market's upscale cafes, Hauz Khas Village eateries, Connaught Place dining, Aerocity 5-star hotels, and booming cloud kitchen clusters in Okhla and South Delhi. Delhi has the highest Zomato/Swiggy order volume in India. Learn more about GST Returns for Restaurants across India.

Patron Accounting's Delhi office provides end-to-end restaurant GST: rate determination, composition evaluation, GSTR-1/3B filing, Section 9(5) platform reconciliation, CMP-08 filing, alcohol bifurcation, POS configuration, and ITC management for 18% restaurants. With integrated FSSAI compliance and GST registration, Patron is Delhi's restaurant compliance partner.

Content is reviewed quarterly for accuracy.

What Is Restaurant GST: Rate Structure and Return Filing

GST returns for restaurants are periodic filings reporting food and beverage supplies, applicable GST (5% or 18%), ITC (where eligible), and tax payment. The framework has a fundamental fork: standalone restaurants pay 5% without ITC (keeping food affordable), while hotels (room tariff Rs 7,500+) and caterers pay 18% with ITC (higher rate offset by credits).

Section 9(5) adds another layer for Delhi restaurants on food delivery platforms. When orders come via Zomato/Swiggy, the platform is deemed supplier and pays GST. The restaurant reports in GSTR-3B Table 3.1.1(ii) but does not pay GST on those orders. However, returns must still be filed and platform settlements reconciled.

For Delhi's diverse food ecosystem - from a Chandni Chowk parathewala under composition, to Khan Market fine-dining at 5%, to an Aerocity 5-star hotel restaurant at 18%, to a South Delhi cloud kitchen on Zomato - the GST treatment, rate, ITC, and return type differ significantly. Patron configures the correct structure for each Delhi food business.

Key Terms for GST Returns for Restaurants in Delhi:

Section 9(5): Zomato/Swiggy deemed supplier for restaurant services. Platform pays GST. Restaurant reports in GSTR-3B 3.1.1(ii).

Notification 46/2017: 5% GST without ITC for standalone restaurants, cloud kitchens, takeaway.

Specified Premises: Hotels with room tariff Rs 7,500+ where restaurant attracts 18% with ITC.

Cloud Kitchen: Delivery-only food facility. 5% no ITC. Section 9(5) for platform orders.

APL-05 GST Returns for Restaurants in Delhi
SAC 9963 Restaurant GST

Who Must File Restaurant GST Returns in Delhi

  • Standalone Delhi restaurants (dine-in, takeaway) with turnover above Rs 20 lakh. 5% GST without ITC. Covers CP, Khan Market, Hauz Khas, South Extension, Saket, Lajpat Nagar.
  • Delhi hotel restaurants in hotels with room tariff Rs 7,500+. 18% GST with ITC. Aerocity, Chanakyapuri, central Delhi 5-star hotels.
  • Delhi cloud kitchens (ghost kitchens). 5% no ITC. Primarily through Zomato/Swiggy (S.9(5)). Okhla, Nehru Place, South Delhi clusters.
  • Delhi caterers providing outdoor catering. 18% with ITC. Banquet halls, farmhouses, event venues.
  • Small Delhi restaurants under composition with turnover up to Rs 1.5 crore. 5% flat, no ITC, CMP-08 quarterly.

Restaurant GST Return Services: What Patron Handles

ServiceWhat We Do
Rate Determination and Scheme SelectionEvaluates 5% (no ITC), 18% (ITC for hotels/catering), or composition (5% flat). Analyses turnover, location, ITC potential.
GSTR-1 Preparation and FilingDine-in B2C, takeaway, B2B corporate/catering invoices, credit notes. HSN/SAC 9963. By 11th or 13th quarterly. E-invoicing for turnover above Rs 5 crore.
GSTR-3B with Section 9(5) ReportingTable 3.1(a) for direct sales, Table 3.1.1(ii) for Zomato/Swiggy orders (no tax payment), Table 4 for ITC (18%). By 20th or 24th Delhi QRMP.
Section 9(5) Platform ReconciliationZomato/Swiggy settlement reports reconciled with GSTR-1/3B. Platform-reported supplies matched. Commission GST (18%) properly accounted.
Composition Management (CMP-08 + GSTR-4)CMP-08 quarterly by 18th. Turnover monitoring against Rs 1.5 crore. Transition planning to regular scheme when needed.
Alcohol-Food BifurcationPOS configured for food (GST) vs alcohol (excise) split. Correct billing for Delhi restaurants with bar licenses.
ITC Management (18% Restaurants)For hotels/caterers: ITC on ingredients, equipment, rent, utilities, packaging. Monthly GSTR-2B reconciliation.
Our Process

Restaurant GST Filing Process in Delhi: 6 Monthly Steps

Delhi QRMP quarterly GSTR-3B by 24th (Category 2). Composition by 18th after quarter. Section 9(5) reporting critical given Delhi's highest Zomato/Swiggy volume in India.

Step 1

Capture All Sales Data from POS

Extract monthly data: dine-in B2C, takeaway, B2B corporate/catering invoices, credit notes, and Zomato/Swiggy platform orders. Separate alcohol from food. Patron integrates with Delhi restaurant POS systems.

POS integratedAlcohol separated
Data Captured01
Step 2

Segregate Section 9(5) Platform Supplies

Download Zomato/Swiggy settlement reports. Platform orders go in GSTR-3B Table 3.1.1(ii) - no GST payment. Direct sales (dine-in, takeaway, own delivery) in Table 3.1(a). Patron reconciles platform reports.

Platform segregatedSettlement matched
Direct9(5)
Segregated02
Step 3

File GSTR-1 by 11th

Upload outward supply invoices: B2C aggregate, B2B with GSTIN, credit notes. Section 9(5) in GSTR-1 Table 14. HSN/SAC 9963 for restaurant services. Patron files by 8th-9th.

HSN 9963Filed by 8th-9th
GSTR-1 Filed03
Step 4

Reconcile ITC (18% Restaurants Only)

For Delhi hotel restaurants and caterers at 18%, reconcile purchases (ingredients, equipment, services) with GSTR-2B. Claim eligible ITC. Exclude blocked credits. 5% restaurants skip this step - no ITC available.

18% onlyGSTR-2B matched
ITC Matched04
Step 5

File GSTR-3B by 20th and Pay Tax

Summary: Table 3.1(a) direct taxable supplies, Table 3.1.1(ii) Section 9(5) platform (no tax), Table 4 ITC (18% only), net tax. Pay via ITC offset (18%) or cash (5%). Delhi QRMP quarterly by 24th. Patron files by 17th-18th.

S.9(5) no taxTax paid
GSTR-3B Filed05
Step 6

Reconcile Platforms and Archive

Cross-check Zomato/Swiggy settlements, commission invoices (18% GST), and TCS certificates with books and GST filings. Archive returns, platform reports, purchase invoices. Monthly reconciliation prevents annual return issues.

Platforms reconciledRecords archived
Complete06

5% vs 18% GST: Which Rate for Your Delhi Restaurant?

  • 5% No ITC - Standalone restaurants, cloud kitchens, takeaway. Lower headline rate but no credit on inputs. Best for low-margin, high-volume restaurants.
  • 18% With ITC - Hotel restaurants (room tariff Rs 7,500+), outdoor catering. Higher rate but ITC on ingredients, equipment, rent, utilities. Best for capital-intensive operations.
  • Composition 5% Flat - Turnover up to Rs 1.5 crore. No ITC, no interstate, no alcohol. Simplest compliance. Best for small dhabas, neighbourhood eateries.
  • Key Decision: If your total input GST exceeds 13% of turnover, 18% with ITC may be more tax-efficient than 5% without ITC. Patron analyses each Delhi restaurant.

Common Restaurant GST Challenges in Delhi: 5 Issues

ChallengeImpactHow Patron Accounting Solves It
Claiming ITC at 5% RateDelhi restaurants mistakenly claim ITC on ingredients while at 5% - triggers audit demands requiring reversal with interestPatron configures billing software to block ITC claims for 5% restaurants
Section 9(5) MisreportingZomato/Swiggy orders double-reported (restaurant also pays GST) or not reported at allCorrect GSTR-3B Table 3.1.1(ii) reporting for every Delhi restaurant
Alcohol-Food BifurcationIncorrect split between food (GST) and alcohol (excise) leads to over/under paymentPOS system configured for correct bifurcation on every bill
Composition Scheme ViolationsInterstate services, alcohol, or tax invoices trigger mandatory migration with back-taxesPatron monitors compliance and plans transition when approaching limits
Platform Commission GST18% GST on Zomato/Swiggy commission is separate from S.9(5). 5% restaurants cannot claim ITC on itCorrect treatment of commission GST based on restaurant rate bracket

Restaurant GST Filing Fees in Delhi

Fee ComponentAmount
Standalone Restaurant (5%) MonthlyFrom INR 1,999/month
Hotel Restaurant (18% with ITC) MonthlyFrom INR 3,999/month
Composition (CMP-08 + GSTR-4)From INR 1,499/quarter
Cloud Kitchen GST (Per Brand)From INR 2,999/month
Section 9(5) Platform ReconciliationIncluded
Alcohol-Food Bifurcation SetupFrom INR 2,999 (one-time)
Patron Accounting Professional FeesStarting from INR 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 Returns for Restaurants in Delhi consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Filing Calendar for Delhi Restaurants

StageEstimated Timeline
11th monthlyGSTR-1 for regular scheme restaurants (monthly filers)
13th after quarterGSTR-1 for QRMP restaurants
18th after quarterCMP-08 for composition scheme restaurants
20th monthlyGSTR-3B for regular scheme (monthly filers)
24th after quarterGSTR-3B for QRMP restaurants (Delhi Category 2)
30th AprilGSTR-4 annual for composition restaurants
31st DecemberGSTR-9 annual (if turnover > Rs 2 crore)

Important: Delhi restaurants missing CMP-08 for 2+ consecutive quarters risk composition scheme cancellation. Patron files all returns on time. Section 9(5) reconciliation is critical given Delhi's highest Zomato/Swiggy volume in India.

Key Benefits

Why Choose Patron for Restaurant GST in Delhi

300+ Restaurant Clients

Standalone eateries to QSR chains, cloud kitchens to 5-star hotel restaurants. Every category of Delhi restaurant GST handled.

Section 9(5) Accuracy

100% accuracy in Zomato/Swiggy platform reporting across all managed Delhi restaurant GSTINs. Zero misreporting.

POS Integration

POS systems configured for correct GST: 5%/18% rate, alcohol-food split, HSN codes, tax invoice format, S.9(5) tracking.

Composition Transition

Turnover approaching Rs 1.5 crore? Patron plans composition-to-regular switch 2 months in advance. No compliance gaps.

Trusted by 300+ Restaurant Clients

300+ Restaurant Clients | 99%+ On-Time | Zero S.9(5) Misreporting | 4.9 Google Rating

"We were mistakenly claiming ITC at 5% rate. Patron caught this, corrected GSTR-3B, and reconfigured our billing. Saved us from a demand notice." - Restaurant Owner, Delhi

4-Office Signal: Pune, Mumbai, Delhi, and Gurugram.

Composition vs Regular Scheme for Delhi Restaurants

ParameterComposition (5% flat)Regular (5%)Regular (18%)
Turnover LimitUp to Rs 1.5 croreNo limitHotels Rs 7,500+ tariff
ITCNot availableNot availableAvailable
ReturnsCMP-08 quarterly + GSTR-4GSTR-1 + GSTR-3BGSTR-1 + GSTR-3B
InterstateNot allowedAllowedAllowed
AlcoholNot allowedAllowed (bifurcated)Allowed (bifurcated)
Best ForSmall dhaba, neighbourhood eateryStandalone restaurantHotel restaurant, caterer

Related Restaurant and Compliance Services

Legal Framework: Restaurant GST Under CGST Act 2017

Restaurant Services: SAC 9963. Notification 46/2017 - 5% without ITC for standalone.

Specified Premises: Hotels with room tariff Rs 7,500+ - 18% with ITC.

Section 9(5): Platform deemed supplier for restaurant services. Pays GST.

Cloud Kitchen: Restaurant service. 5% no ITC. S.9(5) for platform orders.

Composition: Section 10. Up to Rs 1.5 crore. 5% flat. CMP-08 by 18th. GSTR-4 by 30 April.

Alcohol: NOT under GST. State excise. Must bifurcate on bills.

Late Fee: Rs 50/day per return. CMP-08 missed 2+ quarters risks cancellation.

Source: gst.gov.in, cbic.gov.in

FAQs: GST Returns for Restaurants in Delhi

Common questions about restaurant GST rates, ITC, Section 9(5), and filing in Delhi.

Quick Answers

Restaurant pe GST kitna lagta hai? Standalone restaurants pe 5% (ITC nahi). Hotel restaurants (Rs 7,500+ room tariff) pe 18% (ITC milta hai). Cloud kitchen = 5%. Catering = 18%.

Zomato/Swiggy orders pe GST kaun pay karta hai? Platform pay karta hai S.9(5) ke under. Restaurant GSTR-3B mein report karta hai but tax nahi deta. Sirf direct sales pe tax.

Alcohol pe GST lagta hai? Nahi. Alcohol state excise mein. Bill mein food aur alcohol alag dikhana zaroori.

Restaurant GST: Get It Right From Day One

Delhi's restaurant industry faces GST at multiple levels: rate determination, ITC eligibility, Section 9(5) reporting for India's highest delivery market, alcohol bifurcation, and composition limits. Incorrect rate, ITC claims at 5%, S.9(5) misreporting, and missed filings trigger demand notices, interest, and penalties.

Contact Patron's Delhi office - Call +91 945 945 6700 or WhatsApp us.

Start Restaurant GST Compliance in Delhi Today

GST returns for Delhi restaurants require precise rate application (5% vs 18%), correct scheme selection, Section 9(5) Zomato/Swiggy reporting, alcohol bifurcation, and timely filing. Delhi's position as India's restaurant capital means every category of GST treatment is represented.

Patron Accounting provides end-to-end restaurant GST from our Rohini office - rate determination, POS configuration, GSTR-1/3B, S.9(5) reconciliation, CMP-08, ITC management, alcohol bifurcation, and cloud kitchen compliance. 300+ clients, 99%+ on-time, zero S.9(5) misreporting.

Reviewed by CA & CS Team - Patron Accounting LLP

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Restaurant GST Services: Available Across 4 Major Cities

Professional restaurant GST compliance in Pune, Mumbai, Delhi, and Gurugram.

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Content Created: 06 April 2026  |  Last Updated: 06 April 2026  |  Next Review: 06 October 2026  |  Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed every 6 months to ensure restaurant GST rates, ITC rules, Section 9(5) treatment, composition limits, and CBIC notifications are current. Verified against gst.gov.in.

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