GST POCKETED OR DEPOSITED ?

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This seems to be a genuine invoice, except that he should not collect GST on the value mentioned, as hotels come under Composition levy @ 5% upto Rs.1.5 crore. more  

This qualifies to be a good candidate of a fraulent operation. Still there is small possibility of this being genuine too. As per GST Rules, a sale by a GST registered Restaurant to a buyer, is treated as B2C (Business to Customer) activity. In such activity, a Restaurant makes supplies to buyers, supposed to make an invoice as per GST Format. At the end of the day, they calculate total sales made as per invoices and also calculates CGST and SGST collected on each. This totaling continues from 1st of every month and continues till last day of the month. This way the restaurant is ready with all data to be provided to GST like how much sales, how much CGST and SGCT for that month. In the following month, on or before 20th, the restaurant must submit a return in GSTR3B/GSTR1 Forms giving the total value of sales made during the month and pay the tax collected (total of CGST and SGST) to government and then complete the process by Filing Return. Failure to comply with this requirement attracts severe penalty. This is the scenery how GST operates and tax collected. Now in the invoice you have received, there is no serial no, no signature and GST is not specified type-wise (like CGST/SGST etc). All these are serious violations on the part of the restaurant. Yet it may be possible for the restaurant to assure every invoice including yours is included in the Return they filed, even though they may have dropped some or several invoices to evade full tax payment. If there is a complaint from someone that his/her invoice is not signed, no serial no or GST types not mentioned etc, the answer may be that being a restaurant, they make several thousand invoices every day and it is impractical to comply with GST Rules totally due to rush and maintain that all taxes collected, including yours, have been paid in full, honestly. Is there a way for Govt to check the truth of such a statement by restaurant? Unfortunately NO in B2C activities. Yet Govt may insist and demand the restaurant to bring in all invoices made in a particular month for verification. But it is a longgggg process and identifying faulty restaurants may be a tough task. Point-wise, I will say 1. No 2. No 3. Yes. Nett sale value of product and GST has to be shown separately in every invoice. 4. Every person registered with GST will have to file a monthly return (in Form GSTR3B/GSTR1) online at GST Portal, gst.gov.in. The person filing Returns declares value of all invoices raised and tax payable thereon. This declaration may or may not be true. Here is a loophole, more so in B2C transactions, that may possibly be misused. Alternatively public can report suspicious cases like present one to LOGST in your region. These may not have desired effect unless a particular restaurant in involved in many such incidents. 5. There are provisions in GST in this regard. In fact GST is implemented so far to some extent only to ensure that Tax collected from buyers is paid to Govt positively every month by 20th. Large scale suppression of total invoiced amount is possible at present, but law has tight rules to find evaders when GST is implemented fully when all other Forms also required to be submitted. 6. Yes, suspicious activities like the present one can be reported to Government through Jurisdictional GST Offices. Visit gst portal at gst.gov.in and click on down arrow on Search Tax Payer in menu bar; on the dropdown, click Search by GSTIN/UIN. On next screen enter the GSTIN shown on the invoice and Captcha. Next screen will display details of person to whom this GSTIN was in issued including State Jurisdiction. Click on the red text and you will get all info about this Office. My own observation so far is that the process of GST payment is fully automated and there is nothing that may be manually manipulated. Every entry we make is recorded and available for view anytime later. As of now, we can see every transaction of ours from July 17 onward. May be a beginning to corruption free tax payments .... Hope you find this useful. more  

Why can't the concerned Department proactively take action against such unscrupulous establishments by taking cognizance of such wrong-doings? more  

This is No Invoice n Not taxable. Rule should b to Ensure they R paid through Debit Card n Paytm to ensure they R honest more