GST Returns · Restaurants
GST Return Filing for Restaurants in Chennai
Composition or regular GST returns for restaurants, cafes and food businesses, with delivery platform sales reconciled to the books.
Reviewed by CA Rushil C S, Chartered Accountant · Updated
Key facts
- Schemes
- Composition (CMP-08 and GSTR-4) or regular (GSTR-1 and GSTR-3B), depending on eligibility
- Restaurant rates
- confirm the rate for your type of supply on cbic-gst.gov.in, since it differs for restaurant service and takeaway
- Delivery platforms
- Platform sales and the operator's tax collection must match your sales records
- Alcohol
- Restaurants serving alcohol follow different rules; confirm eligibility for composition
What does GST return filing involve for restaurants?
Restaurants can file under the composition scheme or the regular scheme, depending on turnover, the food served and whether alcohol is sold. The rate and filing differ between them. Delivery platforms collect tax on some sales, which must be reconciled before filing. We check the scheme choice and the platform reports each month.
What do we do for restaurants?
Choosing the scheme
We compare composition with the regular scheme based on turnover, purchases and the type of food and drink served.
Restaurant service rates
The rate for dine-in, takeaway and delivery is checked against the rate schedule.
Delivery platform reconciliation
Platform sales reports are matched with your billing and with the tax the platform reports for them.
Input tax credit on purchases
Credit is claimed on eligible purchases under the regular scheme and is not available under composition.
How do we file the returns each month?
- 1
Confirm the scheme
We check your turnover, the food and drink you serve, and whether you sell alcohol before you choose a scheme.
- 2
Collect sales and platform reports
Billing data and reports from each delivery platform are collected for the month.
- 3
Reconcile sales
Dine-in, takeaway and delivery sales are matched with the platform reports and the tax applied to each.
- 4
File the return
Under composition, CMP-08 and GSTR-4 are filed as due. Under the regular scheme, GSTR-1 and GSTR-3B are filed monthly.
- 5
Review the scheme each year
Turnover is checked against the limit so the scheme stays correct for the next year.
Returns for restaurants
| Return | Applies to | Due date |
|---|---|---|
| GSTR-1 and GSTR-3B | Restaurants on the regular scheme | 11th and 20th of the following month (monthly filers) |
| CMP-08 | Composition restaurants | 18th of the month after each quarter |
| GSTR-4 | Composition restaurants, annual | 30 June after the financial year |
| Platform sales reconciliation | Restaurants selling through delivery apps | Monthly, before GSTR-1 |
Related services
FAQ
Frequently asked questions
Should my restaurant use the composition scheme?
Composition can be simpler for a small restaurant with a turnover under the limit, but it does not allow input tax credit and has its own quarterly and annual filings. The turnover limit and rate are set in the GST rules and must be checked on cbic-gst.gov.in before you choose.
How are food delivery platform sales treated?
Platforms collect tax on some sales and report them to the department. The sales you record must match the platform's reports, and the tax credit for what the platform collected is claimed correctly. Differences are traced to specific orders before filing.
Do restaurants that serve alcohol qualify for composition?
Restaurants that sell alcohol are generally treated differently under the GST rules, and eligibility for composition depends on the type of supply. We confirm your position against the rules on cbic-gst.gov.in before you choose the scheme, so the choice is made on the correct basis and the filings follow from it.
What is the difference between dine-in and takeaway tax?
The rate depends on the type of supply and whether the restaurant is under composition. Dine-in and takeaway can be taxed at different rates, so the sales are split by type in your records. confirm the current rates before you issue invoices.
What do I file if I am under composition?
Under composition, a quarterly statement in CMP-08 and an annual return in GSTR-4 are filed, and tax is paid quarterly. Composition taxpayers cannot claim input tax credit on purchases. We set reminders for each due date so the statements are filed on time, and check the turnover limit each year.
Can you help with a restaurant that opened recently?
Yes. We set up the invoice format, the scheme choice and the first return for a new restaurant, and check the opening stock and purchases so the first filing is correct. Early habits, such as how stock is valued and how often purchases are reconciled, tend to carry forward into later returns.
On Google Maps
GST Returns in Anna Nagar, Chennai
C S Rushil & Co.Old Door No. AP-890, New No. 18, J-Block, 1st Street, 13th Main Rd, Anna Nagar, Chennai - 600040
Plus code: 35PX+9V Chennai, Tamil Nadu
+91 72001 49711 · Monday – Saturday: 9:30 AM – 6:30 PM · Sunday: Closed
Google reviews
What clients say on Google
“I used to find tax compliance confusing and honestly a bit stressful, especially with how often regulations seem to change. Working with C S Rushil & Co has made a huge difference. They simplified everything, explained what actually matters for my business, and handled things smoothly from GST filings to more detailed financial reviews. What I appreciate most is their proactive approach they don’t just react, they guide you ahead of time. It’s given me a lot more clarity and confidence in managing my business finances.”
Gokul D.
GST & financial reviews · posted on Google
“Working with C S Rushil & Co has completely transformed my approach to business; their proactive handling of my GST and TDS filings has replaced monthly deadline stress with total financial clarity.”
Mahalakshmi
GST & TDS filings · posted on Google
“Excellent for ITR and GSTR filing. Professional, responsive and reliable. The entire process was smooth and hassle-free.”
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ITR & GSTR filing · posted on Google
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