GST ITC

if u r registered under gst then provide your gst number to telephone operator, professional and if restaurant bill is gst bill other than composition then take input or other option record in books with whole amount including gst amount nd not take input.
Or if restaurant bill is non gstin then if total expenses for the day if more than rs 5000 then put it under reverse charge mechanism.

no itc on resturant bills. telephone n professional bill yes you can claim itc