How to maintain GST records for a restaurant
Written by Tax Paramarsh editorial teamReviewed by Tax Paramarsh GST deskLast updated 3 October 2026Applies to: GST rules in force on 3 October 2026
Good records make restaurant GST simple — and they are your best defence if a notice ever arrives. Here is what to keep and how.
Daily
- Day-end sales report split into dine-in, takeaway and delivery.
- Payment-mode summary — cash, UPI, card.
Monthly
- Statements from each delivery app — orders, commissions, refunds and payouts.
- Purchase bills for supplies and packaging.
- Rent, utility and maintenance invoices.
- Alcohol sales recorded separately (outside GST).
How long to keep records
GST law requires books and records to be kept for 72 months from the due date of the annual return for the year — about six years. Digital copies are fine.
Key takeaways
- Split sales by channel every day.
- Keep every app statement.
- Retain records for about six years.
Common questions
Do I need to keep purchase bills if I can’t claim credit?
Yes — they support your accounts and income tax, and show your costs if questioned.
Are app statements enough as sales records?
For app orders, yes, along with your own POS data. Dine-in and takeaway still need your own records.
Related
General information, reviewed on 3 October 2026 — not advice for your specific case. GST rules, forms and due dates change; talk to us before acting.