The Indian government has decided to implement the Goods and Services Tax (GST) in the entire country from July 1, 2017. So all the restaurants which have registered themselves with the government of India and do not have air conditioner (AC) will have to pay GST at the rate of 12% and those restaurants which have air conditioner in their premises will have to pay GST at the rate of 18%. Those restaurants and hotels which are serving/not serving the alcohol and known as the five star hotel are also liable to pay GST at the rate of 18%.
The government of India has given the freedom to middle class families to eat food in the restaurants. Government has given relaxation to some small restaurants by exempting them from paying tax. Those restaurants which have turnover less than the 20 lakh in a year need not to register for GST registration. Hence these restaurants neither required to file GST return nor authorized to take GST from the consumers. But the reality is different from this.
Some unregistered restaurant owners are charging GST in the bill of the consumer but they are not depositing this bill to the government. It means some restaurant owners are just putting fake GST number on the bill and receiving the bill from the consumers.
In this article we are going to tell you that how you can find out whether a restaurant is authorised to impose GST or not.
1. Those restaurants which can charge GST will have to register themselves on the government website and the bill given to the consumer will have a GST registration number on it.
(A original bill with GST registration number given on it)
History of Taxation in India
2. A cheater restaurant charges Goods and Service Tax on the bill but he does not have GST registration number. But to fool the customers these kind of fake restaurants writes fake GST registration number on the bill. So this is our duty to check whether a printed registration number is fake or original. So next time when you are doubtful on any bill then you need to click on the link given below and check the authenticity of the GST registration number. https://services.gst.gov.in/services/searchtp
(A fake bill on which the GST number is not written but has been charged on the customer)
Which restaurants can impose GST at the rate of 12 percent
i. A restaurant with air-conditioner
ii. A road side Restaurant which does not serve alcohol
iii. Local Delivery Restaurant
Which restaurants can impose GST at the rate of 18 percent
i. Restaurants with full air conditioning (with or without serving alcohol)
ii. Non-air conditioner restaurant which serves alcohol
Note: Central Excise and Customs Board (CBEC) has clarified that 18% GST will be on those restaurants also which have air- conditioners at the first floor and serves liquor and food but ground floor don't have air conditioners but serves food.
In case of fraud related to GST, how can you file a complaint by contacting through these mediums;
Phone no. 0120-4888999, 011-23370115
Twitter: @askGST_Goi, @FinMinIndia
So form the above explanation you can come to know that how can you check the fake GST registration number and refuse to pay the fake bill. In case of any bigger dispute you can file a complaint on the given contact numbers. So in this way you read how you can find out with the help of the GST number that you have to pay the GST on the total bill after eating or not.
What is GST Bill and how will it affect the life of a Common Man?
DISCLAIMER: JPL and its affiliates shall have no liability for any views, thoughts and comments expressed on this article.