Smart Compliance
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All food business operators with annual turnover above ₹20 lakhs (₹10 lakhs in special category states) must register under GST.

Restaurants charge AC or non-AC charge 5% GST (2.5% CGST + 2.5% SGST), without Input Tax Credit (ITC). Restaurants in starred hotels (tariff > ₹7,500/night) charge 18% with ITC.

AskPa syncs in real-time with GST/1 (₹2B/T7, B/3/1B); manages item-level HSN codes (e.g., 2101/100 for blended water).

Every tax invoice must carry the GSTIN, place of supply (state code), invoice number, date, itemised amounts, and a detailed tax break showing CGST + SGST split.

Alcoholic beverages for human consumption are outside the GST purview and are taxed separately under State Excise / VAT levy.

Monthly GSTR-1 (outward supplies) and GSTR-3B (summary) — payment must be filed on the GST portal. Annual GSTR-9 is mandatory.

The State Sales and Goods Licensing and Registration Rules mandate that each state levies its own Social Equity + VAT/State Tax for the sale of beer, wine, and spirits.

A restaurant must obtain an FL-3, or equivalent liquor licence from the State Excise Department to serve alcohol on premises. Without this, serving alcohol is illegal.

The establishment's VAT/TIN number (issued under the respective State VAT Act) must be printed on every bill that includes alcohol or beverages.

Beer ~22% VAT on MRP; Whisky ~100% MRP; Foreign-Made Foreign Liquor ~25–30% VAT; Foreign Liquor: Additional customs duty applies.

Alcohol must be listed as a completely separate section on the invoice — outside the GST block — with the applicable State Excise / VAT calculated and disclosed.

Daily stock registers, purchase records from licensed vendors, and sales registers must be maintained and are subject to excise inspection at any time.

Every food business operator (FBO) must obtain an FSSAI Registration (turnover < ₹12 lakhs) or a State / Central Licence (turnover > ₹12 lakhs — ₹20 crore) depending on scale.

The 14-digit FSSAI Licence Number must be printed on every bill, menu, and hoarding. Non-display invites a penalty of up to ₹2 lakhs.

The Food Safety and Standards (Licensing and Registration) Regulations 2011 mandate that every FBO maintains compliant labelling, ingredients, storage info, and date-code-based food practices.

FSSAI licenses are valid for 1–5 years and must be renewed 30 days before expiry. Lapsed licences attract penalties and can result in closure orders.

Any packaged product sold at the restaurant (canned items, bottles, pre-packed snacks) must carry FSSAI-compliant label info: ingredients, storage info, and allergen details.

Restaurants delivering through Zomato, Swiggy, and online food supply are audited under FSSAI's "Clean Street Food" and "Safe & Nutritious Food" campaigns.