Restaurants and food businesses using Zomato should review whether the platform arrangement changes who pays GST on particular supplies and keep restaurant, GSTIN and payout records aligned.
When GST registration may become relevant
Zomato businesses should calculate aggregate turnover across the PAN and then check the threshold framework applicable to their state/UT and supply type. A compulsory-registration provision can change the result, and exempt-only businesses can fall outside registration under section 23.
Business-specific GST questions
For Zomato, pay particular attention to online selling, marketplace onboarding, invoicing, place-of-supply and e-commerce operator requirements. This helps determine whether one state/UT registration is sufficient, whether additional places of business must be disclosed, and whether the supply model triggers a special rule or notification.
Practical preparation for Zomato
Before opening REG-01, gather marketplace agreements, seller account details, principal place proof, bank/account information where requested, and a clear list of goods or services sold online. Write a short, accurate description of the business activity so the selected goods/services and place-of-business details are consistent with what the business actually does.
Common registration mistakes to avoid
- Using a trade name where the portal requires the legal name as per PAN.
- Choosing an address that cannot be supported with acceptable premises documentation.
- Ignoring other branches or activities while computing aggregate turnover.
- Assuming all online/interstate transactions have the same compulsory-registration treatment.
- Submitting a generic description that does not match the actual Zomato activity.
REG-01 process
The official process starts with Part A on gst.gov.in, followed by the TRN and Part B sections for business, promoters/partners, authorised signatory, places of business, goods/services, Aadhaar authentication and verification. The portal may route applicable applicants to OTP-based authentication or biometric/photo/document verification.
FAQs for Zomato
Does every Zomato business need GST registration?
No. A Zomato business should check aggregate turnover, applicable threshold/notification, exempt or non-liable supplies, and any compulsory-registration provision that applies to its activity.
What documents should a Zomato applicant prepare?
Prepare marketplace agreements, seller account details, principal place proof, bank/account information where requested, and a clear list of goods or services sold online. The exact portal uploads depend on the constitution and nature of possession of the premises.
Can Zomato register voluntarily below the threshold?
Yes. Voluntary registration is permitted under section 25, but once registered the person generally takes on the obligations applicable to a registered person.
What is the main GST registration risk for Zomato?
Marketplace sellers should not assume that a low turnover automatically removes every registration obligation. E-commerce provisions, the nature of supply and current notifications can change the position.