Restaurants in Bangalore: 5% GST no-ITC, Swiggy/Zomato s.9(5), brewpub split, dark kitchens — Koramangala, Indiranagar, HSR, Jayanagar.

The brewery and the restaurant are separate supplies under GST. Beer sold for on-premises consumption is outside GST — it falls under Karnataka Excise (state tax), not GST. Food served in the restaurant is 5% GST with no ITC. Kitchen equipment ITC on the restaurant side is blocked. Brewery equipment ITC may be available for the manufacturing activity — but only if properly bifurcated in your returns. If you club both under one GST return as '5% restaurant supply', Karnataka SGST will disallow the brewery ITC and may question whether all revenue is correctly classified. Separate the revenue streams, register the brewery manufacturing activity correctly, and maintain distinct accounts.

No — they are treated differently. Zomato orders: under section 9(5), Zomato pays the GST — you do not charge or collect GST on those orders. Report them in GSTR-1 as outward supplies through e-commerce operators (with nil tax on your side). Direct WhatsApp/phone orders: these are your own restaurant supplies — charge 5% GST, collect it from the customer, report in GSTR-1 as regular taxable outward supplies, and pay in GSTR-3B. Mixing them in one GST line either over-reports your liability (if you pay GST on aggregator orders too) or under-reports (if you exclude direct orders from regular supply).

Section 194I requires TDS at 10% when annual rent exceeds ₹2.4 lakh — regardless of whether the landlord is an individual or a company. At ₹4L/month (₹48L/year), you should deduct ₹40,000/month TDS. From the first month of non-deduction, interest at 1.5% per month accrues. If you have paid rent for 12 months without TDS, the interest alone is 1.5% × 12 = 18% of the TDS amount. Additionally, section 271C permits a penalty equal to the TDS amount. The total exposure can exceed the original TDS default. Rectify now — file a belated TDS return, pay the TDS (with interest), and issue Form 16A to your landlord.

One entity — one GSTIN. Ghost brands (multiple menu brands operated from one kitchen by one business entity) are not separate taxable persons. You file GST returns under your single GSTIN. All revenue from both brands is aggregated under that GSTIN. The practical implication: if both brands together cross ₹1.5cr, you exit the Composition scheme eligibility. In GSTR-1, the revenue from each brand is reported as outward supply — but there's no separate registration required per brand. Karnataka SGST has not issued guidance specifically on ghost brand multi-brand aggregation, but the general principle is that it's one taxable supply from one person.

Yes, subject to the turnover ceiling. Under section 44AD, a business (including a restaurant) with aggregate turnover below ₹3 crore (from FY 2023-24, provided less than 5% of receipts are in cash — otherwise ₹2 crore) can declare 8% of turnover as net income (or 6% for fully digital receipts). No books required, no audit required below the threshold. For a restaurant where most receipts are UPI/aggregator payouts, the ₹3cr ceiling and 6% digital rate apply. At ₹2cr revenue and 6% declared income = ₹12L taxable profit — which may be lower or higher than actual; if lower, you benefit from 44AD. If actual profit exceeds 6%/8%, you must maintain full books and get a tax audit.