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GST Returns for Restaurants in Pune - File on Time, Stay Compliant

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

Documents: Sales invoices, purchase bills, Swiggy/Zomato settlement reports, bank statements, FSSAI license

Fees: No government fee for return filing | Professional fee Rs 2,000 - Rs 5,000 per month

Eligibility: All GST-registered restaurants, cloud kitchens, cafes, caterers, and hotel restaurants in Pune

Timeline: GSTR-1 by 11th monthly | GSTR-3B by 20th monthly | Composition: CMP-08 by 18th quarterly

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GST Returns for Restaurants in Pune - Overview

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

Restaurants in Pune registered under GST must file GSTR-1 (outward supplies by the 11th) and GSTR-3B (summary return with tax payment by the 20th) every month on gst.gov.in. Most standalone restaurants pay 5% GST without Input Tax Credit (ITC). Restaurants in hotels with room tariff Rs 7,500 or more pay 18% GST with ITC. For orders through Swiggy and Zomato, the platform collects and deposits 5% GST under Section 9(5) of the CGST Act - the restaurant does not collect GST on these orders but must report them in Table 3.1.1(ii) of GSTR-3B.

Pune is one of India's most vibrant restaurant markets. From the iconic food street of FC Road and the upscale dining cluster of Koregaon Park to the cafe boom in Baner-Balewadi and the cloud kitchen corridor of Hinjewadi-Wakad-Kharadi, the city's food and beverage sector spans thousands of establishments. Each of these businesses faces specific GST return filing obligations shaped by their business model. The CGST Commissionerate Pune-I and Pune-II and the Maharashtra SGST Pune Division administer GST for all Pune-based food businesses. Learn more about GST Returns for Restaurants across India.

Whether you run a small cafe on FC Road, a multi-outlet chain across Koregaon Park and Kalyani Nagar, or a cloud kitchen at Hinjewadi serving Swiggy and Zomato orders, understanding your exact filing obligations is essential for avoiding penalties and maintaining a clean compliance record. Pune restaurants also benefit from GST Audit support and Accounting Services.

Content is reviewed quarterly for accuracy.

What Are GST Returns for Restaurants

GST returns for restaurants are periodic filings on the GST portal (gst.gov.in) where a GST-registered restaurant, cafe, cloud kitchen, or catering business declares its outward supplies (food and beverage sales), inward supplies (raw material and operational purchases), and net GST payable for the filing period under the CGST Act, 2017.

Most standalone restaurants in India - including those in Pune - operate under the 5% GST regime without Input Tax Credit, as notified under Notification No. 11/2017-Central Tax (Rate). This means a restaurant at Koregaon Park or FC Road charges 5% GST on dine-in, takeaway, and direct delivery orders, but cannot claim ITC on raw materials, rent, equipment, or utilities. Restaurants in hotels where room tariff is Rs 7,500 or more per night fall under the 18% GST bracket with ITC eligibility.

Section 9(5) - Swiggy and Zomato Orders: Since 1 January 2022, food delivery platforms (ECOs) like Swiggy and Zomato are deemed suppliers for restaurant services delivered through their platform. The ECO collects and deposits 5% GST on behalf of the restaurant. The restaurant does not collect GST on platform orders and must report these supplies separately in Table 3.1.1(ii) of GSTR-3B. This is a critical reporting distinction for Pune restaurants listed on Swiggy and Zomato.

Key Terms for GST Returns for Restaurants in Pune:

5% GST (No ITC): Standard rate for standalone restaurants. SAC 996331. No Input Tax Credit on purchases.

18% GST (With ITC): For hotel restaurants (room tariff >= Rs 7,500/night) and outdoor catering. SAC 996332. Full ITC available.

Section 9(5): Swiggy/Zomato collect and deposit 5% GST on delivery orders. Restaurant reports in Table 3.1.1(ii) of GSTR-3B.

Composition Scheme: 5% on turnover (up to Rs 1.5 crore). No ITC, no inter-state supply, no ECO supply. Quarterly CMP-08.

Table 3.1.1(ii): Dedicated GSTR-3B table for reporting Section 9(5) supplies where the ECO has paid GST.

APL-05 GST Returns for Restaurants in Pune
Standard Rate 5% GST (No ITC)

Which Restaurants in Pune Need to File GST Returns

Standalone Restaurants with Turnover Above Rs 20 Lakh - Any restaurant in Pune with aggregate annual turnover exceeding Rs 20 lakh must register under GST and file monthly returns. This covers the majority of dine-in restaurants across FC Road, Koregaon Park, Baner, Camp, Kalyani Nagar, Viman Nagar, and Aundh. See GST Registration in Pune for new registrations.

Cloud Kitchens Operating Through E-Commerce Platforms - Cloud kitchens in Hinjewadi, Wakad, and Kharadi that operate exclusively through Swiggy and Zomato must register for GST regardless of turnover if they supply through an e-commerce operator. The ECO handles GST collection under Section 9(5), but the cloud kitchen must still file GSTR-1 and GSTR-3B.

Restaurants Under the Composition Scheme - Small restaurants with turnover up to Rs 1.5 crore can opt for composition scheme. They pay GST at 5% on total turnover, file quarterly CMP-08 and annual GSTR-4, but cannot claim ITC, make inter-state supplies, or supply through e-commerce operators.

Hotel Restaurants - Restaurants within hotels where room tariff is Rs 7,500 or more per night attract 18% GST with ITC eligibility. Pune's premium hotel properties - JW Marriott, Hyatt Regency, Le Meridien, The Westin - fall under this bracket.

Caterers and Event Service Providers - Outdoor catering businesses in Pune providing food services for corporate events and weddings charge 18% GST and can claim ITC.

GST Return Filing Services for Restaurants in Pune

ServiceWhat We Do
Monthly GSTR-1 and GSTR-3B FilingComplete monthly filing including POS data, Swiggy/Zomato settlement reconciliation, and portal submission
Swiggy/Zomato Reconciliation and Section 9(5) ReportingPlatform report reconciliation, correct Table 3.1.1(ii) reporting, TCS credit verification
Composition Scheme FilingQuarterly CMP-08 and annual GSTR-4 for small restaurants under composition scheme
Hotel Restaurant Returns with ITCMonthly filing for 18% regime hotel restaurants with full ITC reconciliation and optimisation
Catering Business ReturnsReturn filing for outdoor catering with 18% GST and ITC management including event-wise billing
Annual Return (GSTR-9) and ReconciliationAnnual return preparation and GSTR-9C reconciliation for restaurants with turnover above Rs 5 crore
Our Process

GST Return Filing Process for Restaurants in Pune

6-step guide for restaurant GST compliance with Patron Accounting

Step 1

Compile Sales Data from All Channels

Gather dine-in sales from the POS system, takeaway and direct delivery invoices, and Swiggy/Zomato settlement reports for the month. Separate dine-in revenue (where the restaurant collected 5% GST) from platform delivery revenue (where Swiggy/Zomato collected GST under Section 9(5)). For Pune restaurants operating across multiple channels, this bifurcation is critical.

POS + Platform DataChannel Bifurcation
Sales Compiled01
Step 2

Process Purchase Bills and Reconcile ITC

For hotel restaurants at 18% and caterers, compile all purchase invoices for raw materials, kitchen equipment, packaging, rent, and utilities. Match ITC in GSTR-2A/2B against claimed amounts. For 5% standalone restaurants, ITC is not available but purchase records must still be maintained. Cloud kitchens should track Swiggy/Zomato commission invoices (18% GST) separately.

Purchase ProcessingITC Matching (18% Only)
Purchases Reconciled02
Step 3

File GSTR-1 by the 11th

Upload invoice-level outward supply data on gst.gov.in. For dine-in sales (B2C), report aggregate daily totals. For B2B supplies (corporate catering), report invoice-wise with client GSTIN. Critical for Swiggy/Zomato restaurants: Do not include platform delivery orders in GSTR-1 outward supplies - the ECO reports those. Only include dine-in and direct orders where the restaurant collected GST.

Dine-In + Direct OnlyNo Platform Orders
GSTR-1 Filed03
Step 4

File GSTR-3B by the 20th

File the summary return with total outward supplies, ITC claimed (if 18% regime), and net tax payable. Report Swiggy/Zomato supplies in Table 3.1.1(ii) - this is the dedicated table for Section 9(5) supplies where the ECO has paid GST. Do not include these in Table 3.1(a). Pay tax via Electronic Cash Ledger before submission.

Table 3.1.1(ii) ReportingTax Payment
Rs
GSTR-3B Filed04
Step 5

Reconcile TCS Credits from Aggregator Platforms

Swiggy and Zomato deduct 1% TCS under Section 52 on certain non-restaurant services. This TCS appears in GSTR-2A and can be claimed while filing GSTR-3B. Additionally, reconcile the 18% GST charged by Swiggy/Zomato on their commission/service fee - this is an input claimable only under the 18% regime. Pune restaurants with high platform volumes should reconcile monthly.

TCS Credit ClaimCommission GST Reconciliation
Credits Reconciled05
Step 6

File Annual Return and Maintain Records

Consolidate all monthly data into GSTR-9 by 31 December. Restaurants with turnover above Rs 5 crore also file GSTR-9C. Maintain all POS records, purchase invoices, Swiggy/Zomato reports, bank statements, and aggregator settlement documents for minimum 6 years. Keeping channel-wise records simplifies annual return and audit readiness.

Annual Consolidation6-Year Records
Year Complete06

Documents Required for Restaurant GST Return Filing in Pune

Sales Invoices / POS Reports: Daily and monthly sales summaries from the POS system covering dine-in, takeaway, and direct delivery orders with GST breakup.

Swiggy/Zomato Settlement Reports: Monthly settlement statements from each platform showing gross order value, commission charged, TCS deducted, and net payout.

Purchase Invoices: Bills for raw materials, ingredients, packaging, kitchen equipment, gas cylinders, cleaning supplies with supplier GSTIN and GST amount.

Rent Agreement and Rent Invoices: Lease agreement for restaurant premises with GST invoice from landlord (if registered).

Bank Statements: Monthly bank statements for payment verification and Swiggy/Zomato settlement reconciliation.

FSSAI License: Current FSSAI registration/license for the food business.

Pune-Specific Tip: Pune restaurants listed on both Swiggy and Zomato should download platform settlement reports separately for each aggregator. The commission rates, TCS deductions, and settlement cycles differ between platforms. Reconciling both reports against bank credits before filing GSTR-3B prevents reporting mismatches flagged during CGST Pune audits.

Common Challenges for Restaurants Filing GST Returns in Pune

ChallengeImpactHow Patron Accounting Solves It
Double-Reporting of Swiggy/Zomato OrdersIncluding platform delivery orders in GSTR-3B Table 3.1(a) when ECO already paid GST under Section 9(5)Correct Table 3.1.1(ii) reporting with Swiggy/Zomato settlement reconciliation before filing
Attempting to Claim ITC Under 5% RegimeStandalone restaurants mistakenly claiming ITC on purchases, triggering audit notices and reversal demandsClear regime identification; ITC claims only for 18% hotel restaurants and caterers
Dine-In vs Delivery Revenue BifurcationMulti-channel restaurants mixing self-collected GST and ECO-collected GST revenue streamsChannel-wise revenue separation integrated with POS and platform settlement data
Composition Scheme ECO Listing ViolationSmall eateries on composition scheme listing on Swiggy/Zomato - violates scheme conditionsScheme eligibility monitoring; migration advisory if platform listing is required
Missing Nil Returns in Off-Season MonthsSeasonal restaurants skipping nil returns; consecutive non-filing triggers registration cancellationAutomated nil filing for all zero-sale months; Rs 20/day penalty prevention

GST Return Filing Fees for Restaurants in Pune

Fee ComponentAmount
Patron Accounting Professional Fees (Restaurant GST Returns)Starting from INR 999/mo (Exl GST and Govt. Charges)
Monthly GSTR-1 + GSTR-3B (Single Outlet, up to 100 invoices)Rs 2,000 - Rs 3,500/month (Govt fee: Nil)
Monthly GSTR-1 + GSTR-3B (Multi-Outlet / High Volume)Rs 3,500 - Rs 7,000/month
Swiggy/Zomato Reconciliation + Section 9(5) ReportingIncluded in monthly package
Composition Scheme (CMP-08 + GSTR-4)Rs 2,000 - Rs 4,000/quarter
Hotel Restaurant (18% with ITC)Rs 4,000 - Rs 8,000/month
GSTR-9 Annual ReturnRs 5,000 - Rs 12,000
GST Registration (New Restaurant)Rs 2,000 - Rs 3,000

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

GST Return Filing Deadlines for Restaurants in Pune

StageEstimated Timeline
GSTR-1 (Monthly)11th of next month (dine-in + direct orders only; no Swiggy/Zomato platform orders)
GSTR-3B (Monthly)20th of next month (summary + tax payment; Section 9(5) in Table 3.1.1(ii))
GSTR-1 (QRMP Quarterly)13th after quarter-end (for turnover up to Rs 5 crore)
CMP-08 (Composition)18th after quarter-end (composition scheme restaurants only)
GSTR-4 (Composition Annual)30th April (annual return for composition scheme)
GSTR-9 (Annual Return)31 December (if turnover exceeds Rs 2 crore)

Pune Processing Note: All GST return filing is online via gst.gov.in. No visit to the CGST Commissionerate Pune or SGST office is required. Patron's Pune office at RTC Silver, Wagholi manages the complete process digitally for restaurant clients. Critical reminder: Do not include Swiggy/Zomato delivery orders in GSTR-1 - only dine-in and direct orders.

Key Benefits

Why Choose Patron for Restaurant GST Returns in Pune

Pune Office at Wagholi

Walk-in consultations at RTC Silver, Wagholi - 30 minutes from Koregaon Park, FC Road, Baner, Kalyani Nagar, and Viman Nagar - the heart of Pune's restaurant districts.

Swiggy/Zomato Section 9(5) Expertise

End-to-end platform reconciliation and Table 3.1.1(ii) reporting for restaurants listed on Swiggy and Zomato. We prevent double-reporting errors that trigger CGST Pune audit notices.

Restaurant-Specific Expertise

Dedicated packages for food businesses. We handle dine-in vs delivery bifurcation, composition scheme advisory, cloud kitchen compliance, and multi-outlet filing.

Cloud Kitchen and QSR Support

Specialised compliance for cloud kitchens at Hinjewadi, Wakad, and Kharadi, and QSR franchise outlets. Multi-brand, multi-platform reconciliation handled monthly.

Trusted by Pune Restaurants and Businesses

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Trusted by Hyundai, Asian Paints, Bridgestone, and 10,000+ businesses across India. With offices in Pune, Mumbai, Delhi, and Gurugram, Patron serves businesses across India.

GST Regimes for Pune Restaurants - Comparison

Factor5% (Standalone)18% (Hotel/Catering)Composition (5% on turnover)
GST Rate5% (2.5% CGST + 2.5% SGST)18% (9% CGST + 9% SGST)5% on total turnover
Input Tax CreditNot availableAvailable on all business inputsNot available
Swiggy/ZomatoECO pays GST under Sec 9(5)ECO pays GST under Sec 9(5)Cannot supply through ECO
ReturnsMonthly GSTR-1 + GSTR-3BMonthly GSTR-1 + GSTR-3BQuarterly CMP-08 + Annual GSTR-4
Turnover LimitNo limitNo limitRs 1.5 crore
Best ForMost standalone Pune restaurants; cloud kitchensHotel restaurants (JW Marriott, Hyatt); caterersSmall dine-in-only eateries; no platform orders

Related Services for Pune Restaurants

Pune restaurants managing GST compliance often need complementary services:

Legal and Compliance Framework for Restaurant GST Returns

Governing Law: CGST Act, 2017; IGST Act, 2017; Maharashtra GST Act, 2017; Notification No. 11/2017-Central Tax (Rate) dated 28 June 2017.

5% GST (No ITC): Standalone restaurants. SAC 996331. Rate: 2.5% CGST + 2.5% SGST.

18% GST (With ITC): Hotel restaurants (room tariff >= Rs 7,500/night) and outdoor catering. SAC 996332.

Section 9(5) - ECO Deemed Supplier: Since 1 January 2022, Swiggy, Zomato, and other food delivery ECOs collect and deposit 5% GST. ECO issues invoice. Restaurant reports in GSTR-3B Table 3.1.1(ii).

Composition Scheme: Section 10 CGST Act. Turnover up to Rs 1.5 crore. 5% on turnover. No ITC. No inter-state. No ECO supply.

Late Fee: Rs 50/day per return (Rs 25 CGST + Rs 25 SGST) for returns with liability; Rs 20/day for nil returns; capped at Rs 5,000. Interest: 18% p.a.

3-Year Filing Limit: From July 2025, returns cannot be filed more than 3 years after due date.

Mandatory ISD (2025): Multi-outlet chains must use Input Service Distributor to distribute ITC across branches.

Portal: gst.gov.in

Jurisdictional Authorities: CGST Commissionerate Pune-I/II (ICE House, 41/A Sassoon Road, Pune 411001). Maharashtra SGST Pune Division. punecgstcus.gov.in.

FAQs - GST Returns for Restaurants in Pune

Common questions about restaurant GST rates, Swiggy/Zomato compliance, ITC claims, and filing deadlines in Pune

Quick Answers

Restaurant ka GST return kab file karna padta hai? GSTR-1 har mahine 11 tarikh tak, GSTR-3B 20 tarikh tak. Zero sale mein bhi nil return mandatory hai.

Swiggy/Zomato order ka GST kaun bharta hai? Section 9(5) ke tahat Swiggy/Zomato 5% GST collect aur deposit karta hai. Restaurant ko platform orders ka GST separately collect nahi karna hai. GSTR-3B mein Table 3.1.1(ii) mein report karo.

Kya restaurant ITC claim kar sakta hai? 5% wale restaurants ITC claim nahi kar sakte. Sirf 18% wale hotel restaurants aur caterers ITC le sakte hain.

Do Not Miss Your Monthly Restaurant GST Deadlines

GST return deadlines wait for no restaurant - GSTR-1 by the 11th, GSTR-3B by the 20th - and even a single day of delay triggers Rs 20-50 per day in late fees. For Pune restaurants with heavy Swiggy and Zomato volumes, incorrect reporting of Section 9(5) supplies in the wrong GSTR-3B table creates reconciliation mismatches that invite CGST Pune scrutiny notices.

Cloud kitchens that fail to file GSTR-1 and GSTR-3B face registration cancellation. Composition scheme restaurants mistakenly listing on Swiggy or Zomato face retrospective migration with back-dated tax demands. Professional filing at Rs 2,000-5,000/month prevents these costly compliance failures.

Get Expert Restaurant GST Compliance Support in Pune

GST return filing for restaurants in Pune is a mandatory monthly obligation for every registered food business - from FC Road cafes and Koregaon Park fine-dining venues to Hinjewadi cloud kitchens and Baner QSR outlets. The interplay between the 5% no-ITC regime, Section 9(5) ECO compliance for Swiggy/Zomato orders, and the composition scheme creates a compliance landscape that requires precise channel-wise revenue bifurcation.

Patron Accounting's Pune office at RTC Silver, Wagholi provides dedicated restaurant GST packages - from monthly GSTR-1 and GSTR-3B filing to Swiggy/Zomato reconciliation, composition scheme management, and annual return preparation.

With 15+ years of experience, 10,000+ businesses served, and a 4.9 Google rating, Patron Accounting LLP is a trusted CA and CS firm for restaurant tax compliance across Pune, Mumbai, Delhi, and Gurugram.

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Content Created: 23 March 2026  |  Last Updated:  |  Next Review: April 2026  |  Reviewed By: CA & CS Team, Patron Accounting LLP

This page on GST Returns for Restaurants in Pune is reviewed monthly. Content covers Notification 11/2017-CT(Rate), Section 9(5) Swiggy/Zomato compliance, Table 3.1.1(ii) reporting, composition scheme under Section 10, 5% and 18% GST regimes, and CGST Commissionerate Pune jurisdiction. Freshness Tier 1.

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