The Goods and Services Tax or GST is a landmark reform in India’s indirect tax regime that entered the Indian economy. If your restaurant’s turnover is more than the fundamental exemption limit, then you have to apply for online GST registration certificate in India.

Restaurants, like most businesses with a turnover of more than Rs.40 lakhs, will require to obtain online GST registration certificate in India. However, restaurants in special category states will require to obtain online GST registration certificate in India if the turnover crosses Rs.20 lakhs. And, restaurants below this turnover are completely exempted from taking online GST registration certificate in India, and they don’t have to charge GST from customers.

Before moving forward with the procedure, you must know the following points:

GST registration is state specific, so if your restaurants have outlets in different states, then you need to obtain a separate GST registration for each state.

If you have outlets in the state itself, then you don’t need to obtain separate GST registration for each outlet.

New GST Registration process in India for Restaurants

Let us look at the new GST registration process in India for your restaurant:

Ø Documents required for new GST Registration process in India for Restaurant Business

The documents required for GST registration are-

PAN card of the owner in case of proprietorship/ partners in case of a partnership firm/ directors in case of a company

Aadhar Card/ Voter ID Card/ Passport/ Driving license of the owner in case of proprietorship/ partners in case of a partnership firm/ directors in case of a company

Photograph of the owner in case of proprietorship/ partners in case of a partnership firm/ directors in case of a company

Proof of Registration

A partnership deed is required in case of partnership firm/ Certificate of incorporation in case of a company

However, no registration certificate is required in case of proprietorship firm

Proof of Principle place of Restaurant

If you own the property, then document like electricity bill, legal ownership document, property tax receipt.

If you are on rent/lease, then copy of rent agreement/lease agreement. If you don’t have rent agreement/ lease agreement then submit rent receipts along with the copy of NOC (No Objection Certificate) from the owner

Proof of details of Bank Account

Bank Statement/ Cancelled Cheque/ First page of passbook

Ø New GST Registration process in India for Restaurant Business

The following steps have to be followed further after all the documents required for GST registration has been procured by you.

You are required to submit your PAN, mobile number and email address in Part A of Form GSTR–01 on the GST portal.

On successful verification of the PAN, mobile number and e-mail, a temporary reference number shall be generated and communicated to you.

Then, you have to submit an application in Part B of FORM GST REG-01 along with the specified documents using the temporary reference number, and sign the application by DSC or verify it through electronic verification code.

After you submit the application, an acknowledgment shall be issued to the applicant.

The department will verify your application and if all the documents are found correct, then he/she shall grant you the registration certificate, or else your application might be rejected after giving reasons.

For any other queries and detailed information relating to the new GST registration process in India for the restaurant business, you can contact professionals through our online platform of CAONWEB.