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Restaurants not serving alcohol pay 5 percent (2.5 percent CGST and 2.5 percent SGST) on turnover under composition.
GST
CMP-08 for restaurants under composition
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Provisions
Rule 7, CGST Rules 2017; Sec 10(1), CGST Act 2017
Analysis
For quarterly sales of ₹15 lakh, tax is ₹75,000. You cannot charge GST on the bill, so this comes out of your margin. Also check that your outlet does not serve alcohol, since then composition is not allowed.
Close
- Total restaurant sales for the quarter.
- Apply 5 percent.
- File CMP-08 and pay by the 18th.
- Keep daily sales records.
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