Accounting and taxation of cinema hall

First need to find the status of Cinema hall .Is it purchasing rights for motion pictures ?

Or Its just operating on behalf of another on % of profit basis ?

Category , retailer or distributor or producer ?

Sales register
1) sale of tickets
2) Advertisement and exibition
3) restaurant sale
4)any other income .

5)Advance booking of tickets
6)stock of tickets at the end of the day
7)free pass record

8/) purchase expenses
payment made for Film hire
Bills of distributor
Advertisement expenses
repair and maintenance expenses
Other expenses

9) Fixed asset register
10) cash Bank records
11) payment and receipt records
12) any other tax collected

GST record to be maintained as per section 35 of the CGST act . GST will be applicable as rate proscribed . Most of the transactions will be B2C .

Take professional help from CA near by you .

It's better to once go thru guidance notes issued by icai in this regard.

Dealer services category retailers