GST for hotels and hospitality in Ayodhya

A hotel in Ayodhya is several GST supplies sharing a kitchen, a front desk and a Tally company. Treating it as one supply at one rate is the usual way to produce a notice. The work is to identify each supply, invoice it correctly, and reconcile the property-management system (PMS), the restaurant POS and the books.

The typical mix

• Accommodation — declared tariff, actual tariff, and the GST slab that follows the notified rule.
• Restaurant service — including room service, which is not the same invoice as the room.
• Banquet / outdoor catering — often a different classification from an ordinary restaurant bill.
• Ancillary: laundry, extra beds, mini-bar, shop. Each needs a decision, not a habit.

PMS, POS and Tally

Room revenue lives in the PMS. Food lives in the POS. GST returns live in Tally (or whatever the books are). If those three systems disagree, GSTR-1 will disagree with the bank, and the tax-audit GST clause will disagree with both. A monthly bridge — rooms, F&B, banquet, advances, complementary — is not sophistication. It is the minimum.

Advances, complementary rooms and staff food

Booking advances are a GST event when they are advances for a taxable supply. Complementary rooms are not free in the accounts; they need a documented policy. Staff meals have a valuation question. None of this is unique to Ayodhya. The volume of it, in a pilgrimage city, is.

E-invoicing and e-way bills

E-invoicing is triggered by aggregate turnover, not by being a hotel. Once in, B2B invoices go to the IRP. E-way bills appear when goods (stores, kitchen inward) move above the threshold. A hotel that thinks it is ‘only services’ still receives goods.

See the Ayodhya page, GST services, and the compliance calendar for GSTR due dates.