GST Returns for Restaurants: GSTR-1 & 3B

Billing GST Is Only Half the Job

Most restaurants charge GST correctly on every bill. The trouble often starts later, when those bills have to be reported in GST returns. Missing B2B invoices, refunds that never reached the return, aggregator sales mixed with dine-in sales — these small gaps lead to mismatches and notices.

This guide explains the main returns for a restaurant under the regular GST scheme and how to prepare clean data for your CA. Forms, due dates and rules change, so always confirm the current position with your CA.

The Two Main Returns

GSTR-1: Details of Sales

GSTR-1 reports your outward supplies — what you sold. For a restaurant, it typically includes:

• •B2B invoices with the customer's GSTIN, invoice number and tax
• •B2C sales, usually as summaries by tax rate
• •Credit notes and amendments for refunds or corrections
• •Sales through e-commerce operators, reported in the specified way
• •Document summary — invoice number ranges and cancelled bills

It is usually filed monthly, or quarterly under the QRMP scheme for eligible smaller taxpayers.

GSTR-3B: Summary and Payment

GSTR-3B summarises your tax liability for the period and is where you pay the tax. Much of its sales data is auto-populated from GSTR-1, so errors in GSTR-1 flow straight into GSTR-3B. Getting GSTR-1 right is the best way to get GSTR-3B right.

Aggregator Sales Need Special Care

For restaurant services supplied through food aggregators such as Zomato and Swiggy, the operator is generally responsible for paying GST on those orders. That means:

• •Do not charge or pay GST again on those orders as if they were your own direct sales
• •Keep aggregator sales separate from dine-in, takeaway and your own delivery in your records
• •Let your CA report them in the right part of the return

Mixing them with direct sales is one of the most common sources of mismatch.

What Your CA Needs From Your POS

Prepare these for every period:

• •Sales summary by tax rate — taxable value, CGST and SGST
• •B2B invoice list — invoice number, date, customer name, GSTIN and tax
• •Refunds and credit notes — with the original bill reference
• •Aggregator sales — shown separately from direct sales
• •Cancelled and voided bills — with their numbers
• •Invoice number range — first and last bill numbers for the period

If your POS produces these directly, filing becomes a review rather than data entry.

Common Mistakes That Cause Notices

• •Missing customer GSTIN on B2B bills, so the customer cannot claim credit
• •Refunds not recorded as credit notes, leaving tax overstated
• •Bills edited after filing, so the POS no longer matches the return
• •Aggregator sales reported as direct sales
• •Gaps in invoice numbering with no explanation

A Simple Monthly Routine

• •Close every day properly and settle open bills.
• •At month-end, check B2B bills for correct GSTINs.
• •Make sure refunds are recorded against the original bill.
• •Export the GST report and send it to your CA early in the month.
• •Do not edit bills from a period that has already been filed.

Our month-end closing checklist puts this routine alongside cash, stock and expense checks.

Key Takeaways

• •Regular-scheme restaurants file GSTR-1 for sales and GSTR-3B for the tax summary and payment.
• •GSTR-3B relies on GSTR-1, so accurate sales details matter most.
• •Keep aggregator sales separate; the operator generally pays GST on them.
• •Give your CA tax-rate summaries, B2B invoices, refunds and cancelled bills each period.
• •Avoid editing bills after the period has been filed.

How RasoeeCloud Helps

RasoeeCloud calculates CGST and SGST on every bill, prints your GSTIN on receipts and records refunds against the original bill. The GST report gives your CA tax-wise totals for any period, and the Tally export sends sales and tax data to your accounting software.

Related reading: GST Billing for Restaurants: Complete Guide and GST Composition Scheme for Restaurants.

Start your 7-day free trial at rasoeecloud.com and give your CA clean GST data every month.