Restaurant GST, month by month: GSTR-1, Table 13 and GSTR-3B without the panic.

GSTR-1 records outward supplies and documents issued, while GSTR-3B is a summary return. Composition taxpayers follow a different filing path. Your registration, filing frequency and notices on the GST portal decide which forms and periods apply to you, so confirm the current list with your accountant before using a calendar.

Registration thresholds and composition eligibility depend on the business, location and current rules. Check the GST portal and ask your accountant which registration and return type applies to the restaurant.

Your accountant should confirm the current tax treatment for each kind of sale. Setting up the GST identity and tax shown on an EasyKOT bill is covered in the GST bill post, and this page picks up where that one stops.

Use the current GST portal instructions for filing. Your accountant can interpret them for your registration. EasyKOT can help you retrieve bill numbers, sales figures and day-close records, which is the practical part covered below.

Return deadlines depend on your filing frequency, registration and any extension in force. Use the due date shown in the GST portal and confirm the filing order with your accountant.

Treat this as a list of forms to discuss, not a deadline calendar. The GST portal is the current source for returns due under your profile; ask your accountant if a form or period is unclear.

The filing you probably do not owe. A restaurant does not file the FSSAI annual return. FSSAI's own licensing FAQ says the annual return provision is not applicable to food services at present, and Form D1, due 31 May, is for manufacturers, importers, repackers and relabellers (FSSAI Licensing FAQs, read 2026-09-09). Several commercial compliance blogs say every licence holder must file it. For a restaurant that is wrong, and the late fee they quote, ₹100 a day, is real enough that people pay for a filing they never owed.

Table 13 of GSTR-1 is the documents issued section. It records document types, serial number ranges, the total number issued and the number cancelled. The GST portal's GSTR-1 guide describes the fields and document categories (GST portal guide). Confirm how the section applies to your return with your accountant.

Re-typed bills, a second book of numbers for parcel orders, or an evening billed from a phone nobody set up properly can make the series harder to reconcile. Being able to open a bill and read its number back makes that check easier.

EasyKOT stamps DUPLICATE on a reprinted receipt so staff and guests can distinguish it from the first print. A guest who wants last Tuesday's bill gets it from the Orders screen, whose Earlier tab takes a date and shows one business day at a time.

The EasyKOT Desktop App's day close lists "Bills issued today" for each Desktop App: the first and last number, how many were issued, how many cancelled, the net, and a warning if a number appears to be missing. Those are useful details when reconciling the document ranges and cancellation counts recorded in Table 13. What it cannot see is a number some other book issued. A gap found at closing has a person and a story attached to it. The same gap found five weeks later has neither.

A missing number is not automatically a theft. It can be a cancelled bill, a second Desktop App nobody realised was billing, or a printer that ate a slip after the number was spent. Note what happened and give the range to your accountant for the return. Petpooja's day-end guide makes the same point from the accounting side: the day-end figure feeds the ledger entries and the GST returns you file (Petpooja, 17 July 2026, read 2026-09-09).

One boundary to keep straight at month end: the day close follows your trading day, which starts at 4am until you move it in the dashboard's Settings, so the last night of the month and the first night of the next are two separate closes. Read both before you send anything, and see the day-end report post for the rest of the nightly routine.

None of these is exotic. Each one is something a busy restaurant does to save thirty seconds, and each one shows up later as a number that cannot be explained.

• Editing a settled bill. EasyKOT keeps a settled bill available from the Orders screen instead of editing it in place. The available actions are View bill, Reprint receipt and Refund. Refunding needs the amount typed again, then a manager's or owner's PIN. Ask your accountant how a correction should be recorded for GST.
• Small orders with no bill. EasyKOT can issue a bill for each order. Confirm with your accountant when an individual invoice or another record is required; EasyKOT does not create a separate consolidated day-end invoice.
• Reprints handed over as fresh bills. The Desktop App stamps DUPLICATE on a reprint so it is easy to distinguish from the first print.
• Ignoring a quiet month. Check the GST portal for any return due under your filing profile, then confirm with your accountant whether a nil return is required.
• A service charge added by default. The CCPA guidelines of 4 July 2022 say it may not be added automatically or under another name, and that it shall not be added to the food bill with GST levied on the total (CCPA guidelines). The Delhi High Court upheld them on 28 March 2025, and printing the charge on the menu does not make it voluntary (PIB, both read 2026-09-09). A tip a guest chooses to leave is untouched by any of it.

A useful starting set is the period's sales with the tax split, bill number ranges for each Desktop App with the cancelled count, GST expenses, and notes about any gap. Ask your accountant what else is needed and which format to use for your return.

These records are readable without waiting for anyone: the Sales tab holds net sales, discounts, refunds, write-offs and the payment mix for the range you pick, the Expenses tab the vendor bills, and the Desktop App's day close the series per Desktop App for each night. There is no invoice PDF export today. Individual bills stay retrievable from the Orders screen by date; ask your accountant how they want the records delivered.

Confirm the current record-retention period with your accountant. Keep digital copies long enough to meet that requirement; paper alone is hard to retrieve after several years.

If the weekly side of this is what actually slips, the weekly close is its own post, and setting up your GST identity and first bill is a guide. EasyKOT is ₹299 a month or ₹2,990 a year, plus 18% GST, and the first three months are free with no card. The part worth trying first is the day close: read your own bill series for one week and see whether it is unbroken.