GST Registration Limit for Restaurants | Process, Fees, Documents

The GST registration limit for restaurants in India sets the income level at which a restaurant can legally register under the Goods and Services Tax (GST) system. The restaurant industry in India is developed quickly, from small cafes to big dining chains. It is important for restaurant owners to understand and follow this limit to stay obedient with the law and build trust with customers.

GST gives restaurants a unique GST Identification Number (GSTIN), which helps them collect taxes, submit tax returns, and claim Input Tax Credit (ITC) on eligible purchases.

At Professional Utilities, we help restaurant owners in completing the GST registration process by handling all the important documents and filings with proper support.

Whether you run a dining place, food court, or cloud kitchen, knowing the current GST registration limit assure easy business operations, clear billing, and full legal compliance. This page has all the information you need about the current turnover limit, the advantages of GST registration, and the process for registering in 2025.

One Unified Tax - Multiple Taxes levied on restaurants like a luxury tax on rooms rented, Excise on the production of pastries, entertainment tax on tickets to events, VAT on dining establishments, and service tax on lodging and dining establishments are bought under compliance of one law.

Input Tax Credit - Many Taxes are paid on acquisition such as excise paid on procurement of furniture, Entry Tax paid on machinery, packaged foods, and excise paid on procurement of furniture. All these taxes are allowed to be taken as credit provided they are not paid at a concessional rate.

The following steps are followed by the Restaurant to complete the GST Registration as mentioned below -

• First login needs to be created after visiting the gst.gov.in website.
• In GST Reg 01 PART A name, mobile number, and email address are entered.
• Verification’s OPT is received to verify the mobile number and email. After that TRN No. is issued.
• Then PART B of form REG GST 01 is filled. In which the goods and services, partners/promoters, authorized signatories, business details, and place of business-related detail are filled. ARN No. is generated.
• Submitted applications are reviewed by the taxation officer. Then form and documents are confirmed,
• After confirmation of the genuine. The officer will issue or refuse to issue the registration certificate.
• If he accepts the form, In GST REG 06 will provide a GSTIN and a GST Certificate.

• Proof of the Registration - No Registration Certificate Partnership Deed
• Photo - Owner’s or proprietor's photo Designated partners or Managing partners

Evidence of Principal Place of Registration

• Owned Property - Tax Receipt or property tax receipt, electricity bill, and Place’s registry Documents.
• Rented Property - Lease Agreement/Rent Agreement with electricity bill in the name of the owner.

If the property is neither on rent nor owned property then NOC along with the electricity bill is submitted.

• Bank Documents - Bank‘s scanned copy of the passbook Cancelled cheque containing bank account, MICR, IFSC, and Branch Details.

The GST Certification in India fees for restaurants vary based on the type and turnover of the business. Here’s a quick overview to help you understand the costs involved.

You can get your GST Registration easily with Professional Utilities. The whole process is simple and smooth. The service is available for just Rs. 1499/-.

Note: The aformentioned Fees is exclusive of GST.

Restaurants having annual turnover of less than Rs.100 lakhs can register under the Composition Scheme. Under the GST Composition scheme GST will be paid at the rate of the 5% of the turnover divided into 2.5% as CGST and 2.5% as SGST.

Aggregate Turnover means all India basis turnover. It includes exempt supplies, taxable supplies, and export-made but excludes supplies under reverse charges central as well as state/union territory and integrated cess and taxes.

Under the composition scheme GST is levied at a lower rate. There are fewer compliances at a fixed rate of tax. This is an optional scheme subjected to certain restrictions.

It is mandatory to get GST Registration for the Restaurant. Failure to get GST registration can result in penalties and legal problems. By filling out the form and submission of the required documents get the GST Registration. There are many benefits of GST Registration like transparency, reduction in the cost of products, input tax claims, and many others.