GST for restaurants · 8-minute read
GSTR-1 for restaurants: which table each sale goes in, due dates, and a month-end checklist
In short: GSTR-1 is the monthly (or quarterly) statement of everything you sold. For a restaurant almost all of it lands in B2CS (unregistered customers, summarised by rate and state), with corporate orders in B2B, credit notes in the CDNR/CDNUR tables, a SAC-wise summary in Table 12, every invoice series with its first and last number in Table 13, and Swiggy/Zomato sales in Table 14. Monthly filers file by the 11th of the following month; QRMP filers by the 13th after the quarter.
Reviewed 2026-10-16. General information, not tax advice — confirm with your CA.
Who files monthly and who files quarterly
- Aggregate turnover above ₹5 crore in the previous financial year: monthly GSTR-1, due on the 11th of the following month.
- Up to ₹5 crore: you may opt into the QRMP scheme — GSTR-1 once a quarter, due on the 13th of the month after the quarter, with tax paid monthly through PMT-06. The optional Invoice Furnishing Facility lets you upload B2B invoices for months 1 and 2 by the 13th of the next month so corporate buyers get their credit sooner.
- GSTR-3B (the summary return where you actually pay) follows GSTR-1 and is pre-filled from it — so GSTR-1 errors become payment errors.
Where each kind of restaurant sale goes
| Sale | GSTR-1 table | What is reported |
|---|---|---|
| Dine-in, takeaway, delivery to a walk-in customer (no GSTIN) | Table 7 — B2CS | Summed per rate and place of supply (state), not invoice by invoice |
| Invoice to a registered buyer — corporate lunch, catering for a company that gave its GSTIN | Table 4A — B2B | Invoice-wise: number, date, buyer GSTIN, taxable value, tax |
| Inter-state sale to an unregistered buyer above ₹1 lakh (rare: event catering in another state) | Table 5 — B2CL | Invoice-wise |
| Credit note against a B2B invoice | Table 9B — CDNR | Note-wise, linked to the original invoice |
| Credit note against B2C sales | Table 9B — CDNUR (or netted in B2CS as the portal allows) | Note-wise for inter-state above the B2CL limit; otherwise summarised |
| Swiggy / Zomato orders (platform pays GST under section 9(5)) | Table 14 | Reported separately; must not appear in B2CS or the HSN summary |
| Every sale, by SAC | Table 12 — HSN summary | SAC-wise quantity, taxable value and tax (4 digits up to ₹5 crore turnover, 6 above) |
| Every invoice / credit note series | Table 13 — Documents issued | Series name, first and last number, total issued, cancelled |
The B2CL threshold was cut from ₹2.5 lakh to ₹1 lakh from 1 August 2024, so a single out-of-state catering invoice above ₹1 lakh to an unregistered buyer now has to be listed on its own.
Table 13 is why your invoice numbers can’t skip
Documents issued asks for each series’ first number, last number, how many were issued and how many cancelled. If your POS reuses or skips numbers — a deleted bill, two devices sharing a series, a counter that restarted — the count won’t reconcile with the invoices you reported, and that is the kind of mismatch that draws a notice. One gap-free counter per series per financial year, with cancellations recorded as cancelled (not removed), makes Table 13 a non-event.
Month-end checklist before your CA files
- Close every day: a daily closure (Z-report) per counter, so cash, UPI, card and aggregator takings each tie to bills.
- Issue credit notes for every cancellation after billing; never delete.
- Separate Swiggy/Zomato bills (Table 14) from your own sales — and reconcile the platforms’ payouts, commission GST and the 0.1% 194-O TDS they deduct.
- Confirm every B2B invoice carries the buyer’s GSTIN and that it is valid.
- Export: B2B, B2CL, B2CS, CDNR/CDNUR, HSN and Documents from your POS; the files should load into the GST offline tool or your CA’s software without hand-editing.
- Match the GSTR-1 total to GSTR-3B before paying.
What Rikaab does with all of this
Rikaab builds the GSTR-1 export — b2b, b2cl, b2cs, cdnr, hsn and docs — from the invoices and credit notes you actually issued, with Swiggy/Zomato bills kept in their own series and out of B2CS, one gap-free series per GSTIN per financial year, and a daily closure that ties takings to bills. Pick the month, hand the files to your accountant.
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