Restaurant GST: dine in vs app orders
Sample: Masala Lane, a 40 cover restaurant in Bhopal. October 2026.
₹40,000 GST paid by the delivery apps, not you
Dine in at 5% without ITC. App orders are shown, but the app pays their GST.
GSTR-3BOctober 2026
| Value | CGST | SGST | |
|---|---|---|---|
| Dine in and takeaway, 5% (Table 3.1(a)) | ₹12,00,000 | ₹30,000 | ₹30,000 |
| Orders through delivery apps (Table 3.1.1(ii)) | ₹8,00,000 | ₹0 | ₹0 |
| ITC (not allowed at 5%) | ₹0 | ₹0 | ₹0 |
| Cash to pay | ₹0 | ₹30,000 | ₹30,000 |
GST to pay for October₹60,000
- Restaurant service at 5% comes without ITC.
- The delivery app collects and pays GST on orders it takes (Sec 9(5)).
- Do not pay GST twice on app orders: report them in Table 3.1.1.