GSTR files for restaurants

GSTR forms are GST returns, usually prepared by an accountant from sales and purchase records. Filing them remains the registered business’s duty. GSTR-1 reports outward supplies, GSTR-3B summarises tax liability and payment, and GSTR-9 is an annual return for applicable regular taxpayers. CMP-08 is a quarterly statement for composition taxpayers. Your registration type, your turnover and any quarterly filing option you have chosen together decide which forms apply and how often.

A file named after a return is still only part of the accountant’s working papers. The figures need to agree with the books and the relevant GST records. Exporting a CSV does not submit a return, pay tax or establish that every required entry has been included.

GSTR-1 records outward supplies

Regular taxpayers use GSTR-1 to report outward supplies. For a restaurant, the working records start with sales bills and their tax details. Give the accountant the bill-level export as well as the summary, so a total can be traced back to the receipts that produced it.

Keep cancelled or voided bills identifiable in the handover. If a bill changed after an earlier export, explain the change and supply the revised records. Do not send several files with the same name and expect the accountant to know which one is final.

GSTR-3B summarises the tax position

GSTR-3B is the summary return used by normal taxpayers to declare and discharge tax liabilities for a tax period. It includes the relevant tax and credit position. The accountant needs more than a restaurant sales total to decide what belongs in it.

Supply purchase records and details of adjustments alongside the sales information. Let the accountant determine any eligible input tax credit; tax shown on a purchase invoice is not automatically claimable. Agree the reporting period before exporting, so both sides are comparing the same dates and registration.

GSTR-9 reviews the financial year

GSTR-9 is the annual return for regular taxpayers to whom the annual filing requirement applies. From financial year 2024-25 onwards, a registered person with aggregate turnover up to ₹2 crore in that year is exempt from filing it. Aggregate turnover counts all registrations under the same PAN across India. Ask the accountant to confirm your position for each year. Composition taxpayers do not use GSTR-9 for their composition period.

Keep the records used for earlier filings together with later corrections. At year-end, the accountant needs to explain differences between the books and the returns already filed. Re-exporting an annual sales summary will not explain why a figure changed after a particular month’s handover.

CMP-08 belongs to composition

CMP-08 is a quarterly statement for payment of self-assessed tax by composition taxpayers. It is a different filing route from the regular taxpayer’s GSTR-1 and GSTR-3B. Composition taxpayers also have an annual GSTR-4 return; CMP-08 does not replace it.

If your registration changed between composition and regular status, tell the accountant the effective dates. Do not choose a form just because the POS offers an export with that name. Ask the accountant to confirm the forms and periods that cover your restaurant.

Make the handover traceable

Label the folder with the GST registration and reporting period. Include sales bills, payment records and purchase invoices, with a short note explaining cancellations or corrections. Retain the original exports so a later question can be checked against what was actually sent.

Reconcile money collected separately from invoices raised. An unpaid bill and a payment received later can fall on different dates. Ask the accountant how to bridge that difference for filing. Agree who resolves missing records and keep the filing acknowledgement with the final working papers.

Maharaj reports prepare GSTR-1, GSTR-3B, GSTR-9 and CMP-08 as CSV files. Maharaj does not file returns or provide e-invoicing. Its revenue reports count fully paid bills on the final payment date, so your accountant must reconcile that basis with the records required for filing.