Itc Not Eligible For Restaurants - How To Show In 3b

watch_later 3 months ago


One of my friend is  runnig Restaurant business under Regular Scheme and has to file GSTR 3B.

He has made Intra - State purchases from Registered dealers for his Restaurant and has paid GST on it.  

He has to pay 5% GST on total monthly turnover without availing the input tax credit.

Pls. refer the attached screen shot and tell us whether it is correct or not.  If incorrect, kindly advice the correct proceedure. 

Also, tell us, whether we can skip the Table 4, without filling it, as we cannot avail ITC.

Pls, advice.

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1 Answer

Saurabh Gupta watch_later 3 months ago


In the GST regime the restaurant service providers are required to charge 5 percent GST on output services without claim of input. So you need to deposit 5 percent GST on outward sales.

Regarding presentation since the itc paid on purchases is not elegible the same is expense for the restaurant owner and need not be shown in gstr 3b .

In case of any consultancy for GST, income tax pls contact

CA  Saurabh Gupta


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