Restaurants live in a tight compliance window — FSSAI, 5% GST without ITC (or 18% with ITC), shops & establishment, labour codes and aggregator-side TCS.
We handle the full F&B stack: FSSAI registration and renewal, monthly GST under 5% composition, labour compliance for service staff, and franchise / multi-outlet structuring.
Compliance challenges we solve
GST 5% vs 18%
Composition removes ITC; 18% lets you claim. We model both for your margin profile.
Aggregator TCS
Zomato / Swiggy collect TCS at 1% and GST under reverse charge — we reconcile every month.
FSSAI
Basic / state / central FSSAI based on turnover; renewal before expiry.
Labour codes
Shops & Estab, Provident Fund and contract labour — designed for kitchen + service staff.
The compliance window restaurants operate in
Few businesses carry as many overlapping obligations as a restaurant: a food-safety licence from FSSAI, a GST choice between 5% without input credit and 18% with it, Shops & Establishment and labour registrations for a mixed kitchen-and-service workforce, and aggregator-side TCS from Zomato and Swiggy. Each outlet adds another layer, and an expired licence or a wrong GST election quietly erodes already-thin margins.
We handle the full F&B stack — FSSAI registration and renewal, monthly GST, payroll and labour compliance, and franchise or multi-outlet structuring — so owners can focus on the food and the floor rather than the filings.
GST: 5% composition vs 18% with ITC
Standalone restaurants are generally taxed at 5% GST without input tax credit, while those in specified premises or with bundled services may fall under 18% with full ITC. The right choice depends on your cost structure: if you carry heavy input GST on rent, packaging and ingredients, 18% with credit can be cheaper net of ITC; if your inputs are light, 5% wins. We model both against your actual numbers and recommend the structure that protects your margin.
Aggregator TCS and reverse charge
Delivery platforms changed the compliance picture. For restaurant supplies made through them, Zomato and Swiggy are liable to pay GST at 5% on your behalf, while also deducting 1% TCS on the platform fees they charge you. Reconciling what the aggregator has collected, paid and deducted against your own books each month is essential to avoid both double taxation and short payment — and it is work we do as part of the monthly close.
FSSAI licensing and labour compliance
Your FSSAI tier depends on turnover: Basic registration up to ₹12 lakh, a State licence from ₹12 lakh to ₹20 crore, and a Central licence above ₹20 crore or for multi-state operations. Licences run one to five years and must be renewed before expiry to avoid daily penalties. On the people side, Shops & Establishment registration, Provident Fund, ESIC and contract-labour rules apply as you grow, and we build payroll compliance that fits the seasonal, shift-based reality of a kitchen and service team.
How TCC serves restaurants & F&B businesses
We run FSSAI registration and renewals, monthly GST under the right scheme, aggregator TCS reconciliation, payroll and labour compliance, and multi-outlet or franchise structuring — all on a fixed monthly fee with WhatsApp-first support. Whether you operate a single café or a growing chain, you get a team that knows the F&B rulebook and keeps every outlet compliant and audit-ready.
Frequently asked
Should I opt for 5% GST or 18%?+
5% if your input GST is low; 18% if you have heavy ITC on rent, packaging and ingredients. We compute and recommend.
How does Zomato / Swiggy GST work?+
They collect 5% GST under reverse charge for restaurant supplies and deduct 1% TCS on platform fees. We reconcile both.
Which FSSAI licence do I need?+
Up to ₹12L turnover: Basic. ₹12L-₹20Cr: State. Above ₹20Cr or multi-state: Central.
How often must I renew my FSSAI licence?+
FSSAI licences are issued for one to five years and must be renewed before expiry — late renewal attracts a penalty of ₹100 per day. We track your expiry date and renew ahead of time.
Do I need separate registration for each outlet?+
Yes. FSSAI and, in most states, Shops & Establishment registration are premises-specific, so each outlet needs its own. We handle multi-outlet and franchise structuring so your compliance scales cleanly.
What labour compliance applies to my kitchen and service staff?+
Shops & Establishment registration, Provident Fund and ESIC once you cross the employee thresholds, and contract-labour rules for outsourced staff. We set up and run payroll compliance designed for F&B rosters.
Specialist compliance for restaurants & f&b.
Talk to a CA who already knows your industry.