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
chatCommentsThanks, Mr. Saurabh Gupta. I noticed your reply now only. Once again, Thank you. - Subramanian Gopalakrishnan