GST on Restaurant service

This query is : Resolved

Keyur (Querist)
Follow

30 May 2025 Sir/Madam

One of my relatives he is doing business of Catering service in events, marriage function and also provide restaurant service-meal in restaurant (without Air condition) and online food supply on Zometo abd Swigy

His Gross receipt are of Rs. 35 lacs in fy 22-23, Rs.35 lacs in fy 23-24 and Rs.38 lacs in fy 24-25. He is not getting registration under gst.

1) Is he lable to get registration?
2) How much gst payable in all 3 fy
3) How much penalty for not getting registration?
4) How much interest yearwie payable?

Can anyone help me to figure out above questions.
Thanks in advance

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
Follow

30 May 2025 1. He is liable for registration having crossed turnover threshold limit of Rs. 20 lacs (for service) in each of the Fys.
2. Is liable to pay GST at 5% irrespective of whether he registered in composition or in regular but since making online sales also through zomato etc liable to register in regular scheme.
3. penalty may be levied under section 125
4. interest payable at 18% pa

Keyur

Keyur (Querist)
Follow

30 May 2025 Thank you sir for prompt reply.

Sir can we apply for registration immediately??

Can department demand gst tax with penalty and interest of past years?

Please be clarify.

Thanks

Upgrade to CAclubindia Pro. Subscribe Now!

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
Follow

31 May 2025 Apply for registration immediately.
For the past years department will not ask for penalty or interest.
To avoid penalty say this year exceeded the limits.