The GST Registration Process Guide For Your Restaurant Business

GST UPDATE: 18% GST Rate to be levied onTakeaway Food in AC Restaurants

The much-awaited GST (Goods and Service Tax) is believed to be a revolutionary reform of the Indian Tax Structure which will unify India, one of the biggest economies of the world into a common market. While GST is sure to benefit most of the business sectors of the country, the hospitality industry seems to have made the best of the deal. The impact of GST on the restaurant industry is likely to be highly lucrative for both owners as well as consumers. In this article, we will tell you the exact GST registration procedure for restaurants.

Discussions and debates have been doing rounds. and the government is well into action to try its best to implement GST on 1st July 2017. While the GST registration process will begin from April 2017, the implementation is going to strike the existing taxpayers a little earlier. If you are already paying taxes for your restaurant, this article is for you.

GST Registration Process Guide For Restaurants

We have already discussed how the GST is likely to benefit your restaurant business. Hence, make sure you make the most of it by timely enrolling yourself GST plan. Here are some things that you need to know before your GST registration followed by how to register your restaurant business for GST.

Things To Know Before Your GST Registration Begins

Before you go ahead and start with the GST registration process for your restaurant, this is what you need to know:-

  1. An existing taxpayer is an entity enrolled with any of the following, under State or Central laws
  • Central Excise
  • Service Tax
  • State Sales Tax or VAT (except exclusive liquor dealers if registered under VAT)
  • Luxury Tax
  • Entry Tax
  • Entertainment Tax (except levied by the local bodies)

2. While the luxury tax is applicable on hotels, it is not applicable to food charges. Hence, as a restaurant owner, you are generally liable to pay just the first three taxes.

  • Service Tax
  • Central Excise
  • State Sales Tax or VAT (except exclusive liquor dealers if registered under VAT)

How To Register For GST

The GST registration process for restaurants can be divided into three broad parts for existing taxpayers. These are:-

  • Filling the enrolment form within the specified time-frame
  • Submitting the necessary documents
  • Receiving an acknowledgment number

1. Filling The Enrolment Form For Existing Taxpayers

‘Enrolment’ for existing taxpayers would mean further validating your database and fill the remaining text fields in the ‘Enrolment Form’ on Paper-based enrollment is not an option. The entire process and has been made smoother by creating an online portal for GST which will also enable easy filing of returns and tax payments through credit/debit cards and other modes which are great ease during this phase of demonetization. Enrollment under the GST is common for both Central GST and the State GST. There will be common registration, common return and common challan for Central and State GST.
Further, it is mandatory to get yourself registered if the annual turnover of your restaurant business is Rs 20 Lakh, the upper limit.

Enrolment Dates

Enrolment dates for all states have been specified, and the existing taxpayers are to enroll themselves (state-wise) in the GST database. To avoid commotion and ensure the transition to GST is smooth, existing taxpayers are encouraged to complete the enrollment process within the dates specified by the GST portal. However, if you happen to miss out on the dates, do not fret because the GST window will remain open until 31st January 2017.

State Government of Goa has already issued a deadline of 29th November and requested its taxpayers to register at Hence, if you are an existing taxpayer in Goa,  read all the notifications and register yourself at

A state-wise schedule for enrollment has been released which is as follows:-GST Registration Table

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2. Documents Required For GST Registration For Restaurants

Make a note of the following requirements for GST enrollment, and ensure you have all the required documents and information ready to avoid any confusion:

  • Valid Mobile Number
  • Valid Email Address
  • Bank Account Number
  • Bank IFSC
  • Provisional ID received from State/ Central Authorities
  • Password received from the State/ Central Authorities

The provisional ID also called as GSTIN and password will be issued to you by the State government. Hence, contact your ward officer to complete the online pre-registration under GST.
Make sure you take along your PAN card while you visit the concerned ward officer.

Here is the format of the Provisional ID that the State government will issue to you:

The Provisional ID That The State Government Will Issue To You

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Find the list and requirement for documents needed below

List Of Documents Required To Get GST Registration Done

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3. Submitting The Form And Receiving An Acknowledgement Number

Once you fill in all the information and upload the required documents, and click ‘Submit’, an acknowledgment number will be generated. Save the number for future reference.
Ensure you have added all your information correctly and your documents are uploaded in PDF or JPEG format in a maximum size of 1 MB.

Even petty mistakes concerning GST could render penalties of lakhs, so make sure you are well armed and equipped with all your documents and enrollment details for further correspondence. After all, the GST is for your good, and you would not want to make even a single mistake.

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Prachi is the Marketing Manager at Restroworks. In her current capacity, she establishes connections with key stakeholders in the F&B industry and serves as the host of The Restaurant Times talk show, "F&B Talks," tailored for the restaurant sector. With hands-on experience in international sales and marketing, Prachi has led initiatives in the LATAM and USA regions, contributing to the platform's global outreach.