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Income Tax for Caterers and Food Truck Operators in India: Section 44AD, TDS 194C, GST 5%/18%, and ITR Filing (AY 2026-27)

Hari Priya K
September 13, 2026
24 min read
Updated: September 13, 2026
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Complete income tax guide for caterers and food truck owners in India. Section 44AD, business code 09002, TDS 194C, GST 5% vs 18%, FSSAI, ITR AY 2026-27.

Caterer or Food Truck Owner Filing ITR?. Talk to a qualified CA at Tax Garden, Hyderabad.

Looking for expert help with income tax filing for caterers and food truck operators? The team at Tax Garden, based in Kondapur, Hyderabad, helps Indian SMEs stay compliant. End-to-end filings, notices, and deadline tracking, all in one place.

Who is this guide for? If you run a catering business, outdoor catering service, food truck, tiffin service, cloud kitchen supplying bulk orders, or any food preparation and delivery operation in India, this guide covers your complete income tax obligations for AY 2026-27 (FY 2025-26): income classification, Section 44AD presumptive taxation, business code 09002, TDS under Section 194C on catering payments, deductible business expenses, vehicle and equipment depreciation, GST at 5% vs 18%, FSSAI compliance, and ITR filing.

India's catering industry serves everything from intimate house parties to 5,000-plate wedding functions, while food trucks have grown from a novelty into a Rs 1,200 crore segment in metro and tier-2 cities. Despite the scale, most caterers and food truck operators file taxes without understanding rules specific to their business: the 5% vs 18% GST choice and its ITC implications, TDS deducted by clients under Section 194C, vehicle depreciation on food trucks, FSSAI licensing tiers, and the Section 44AD presumptive scheme that can simplify everything if your turnover stays within limits.

This guide covers every tax obligation a caterer or food truck operator faces. If you run a related food business, see also our guides for restaurant and cafe owners, event managers and wedding planners, and e-commerce sellers on Swiggy and Zomato.


How Caterers and Food Truck Operators Earn Income

Catering and food truck income comes from multiple streams, often within the same business:

Tax Rate Chart

Common Revenue Streams for Catering and Food Truck Businesses

Typical ranges; actual revenue varies by city, scale, and specialisation

Wedding and Social Event Catering

Highest ticket; seasonal peaks during wedding season (Nov to Feb, Apr to Jun)

40% to 60% of revenue

Corporate Catering and Office Tiffins

Recurring monthly contracts; predictable revenue

15% to 30% of revenue

Food Truck Sales (Walk-in)

For food truck operators; location-dependent; cash-heavy

30% to 70% of revenue

Online Delivery (Swiggy, Zomato)

Growing channel; 15% to 30% commission deducted by platform

10% to 35% of revenue

Institutional Catering (Schools, Hospitals)

Tender-based; high volume, lower margin; TDS deducted by institution

10% to 25% of revenue

Festival and Exhibition Stalls

Seasonal; high walk-in traffic; stall rent is deductible expense

5% to 15% of revenue

Source: Industry estimates based on NRAI data and Tax Garden client filings (FY 2025-26)

A mid-size caterer handling 80 to 120 events per year at an average billing of Rs 1.5 lakh earns roughly Rs 1.2 crore to Rs 1.8 crore annually. A food truck in a metro city with good footfall earns Rs 8 lakh to Rs 25 lakh per year. A tiffin service delivering 200 to 500 meals daily can earn Rs 15 lakh to Rs 60 lakh annually.


Income Classification: Business Income

Catering and food truck income is classified as Profits and Gains of Business or Profession under the business head (Section 28 of the Income Tax Act, 1961). Running a catering business or food truck is a business activity. It is not a "specified profession" under Section 44AA (Section 62 under ITA 2025).

You use Section 44AD (Section 58, ITA 2025), not Section 44ADA.

The "chef as professional" misconception

Some caterers who are trained chefs attempt to classify their income as professional income under Section 44ADA to declare 50% deemed profit instead of 6% or 8%. This is incorrect. A chef running a catering business is operating a business, not practicing a profession listed under Section 44AA. Culinary arts do not appear in the specified professions list (legal, medical, engineering, architectural, accountancy, technical consultancy, interior decoration, authorised representative, company secretary, information technology, and film artist). Misclassification triggers scrutiny and reassessment.

Business code for catering

Tax Rate Chart

Business Codes for Catering and Food Truck Businesses

Select the code matching your primary activity in ITR-4 or ITR-3

09002 - Restaurants, Bars, Canteens, Catering

Covers outdoor catering, indoor catering, food trucks, tiffin services, cloud kitchens

Primary code

09001 - Hotels

Use only if your business includes accommodation services alongside catering

Only if lodging included

Source: CBDT Business Code List for AY 2026-27

The business code for catering services is 09002 under the Hotels and Restaurants sector. This code covers restaurants, bars, canteens, and catering services. Food truck operators also use 09002. The NIC code for event catering is 56210 (used for Udyam registration and GST, not ITR filing).


Section 44AD Presumptive Taxation for Caterers

Most caterers and food truck operators with turnover up to Rs 2 crore (or Rs 3 crore if 95% or more of receipts and payments are non-cash) can use Section 44AD presumptive taxation. This eliminates the need for detailed books of accounts and audit.

Tax Rate Chart

Section 44AD Deemed Profit Rates for Caterers

Minimum profit you must declare under presumptive taxation

Digital Receipts (UPI, Bank Transfer, Card)

Covers NEFT, RTGS, UPI, credit/debit card, cheque, and demand draft receipts

6% of turnover

Cash Receipts

Walk-in cash payments at food trucks, on-site cash collections at events

8% of turnover

Source: Section 44AD (Section 58, ITA 2025)

Example: Caterer with mixed receipts

A caterer earns Rs 80 lakh total turnover: Rs 55 lakh via bank transfers from corporate clients and wedding venues, and Rs 25 lakh in cash from smaller events.

  • Digital portion: Rs 55,00,000 x 6% = Rs 3,30,000
  • Cash portion: Rs 25,00,000 x 8% = Rs 2,00,000
  • Total deemed profit: Rs 5,30,000

At this income level under the new tax regime, total tax after the Section 87A rebate would be nil (income below Rs 12 lakh standard deduction + rebate threshold). Under the old regime with available deductions, the result would be similar.

Food truck example

A food truck operator earns Rs 18 lakh: Rs 12 lakh via UPI/card payments and Rs 6 lakh in cash.

  • Digital: Rs 12,00,000 x 6% = Rs 72,000
  • Cash: Rs 6,00,000 x 8% = Rs 48,000
  • Total deemed profit: Rs 1,20,000

Well below the basic exemption limit. File ITR-4 showing nil tax, but filing is still mandatory if turnover exceeds the basic exemption limit.

When Section 44AD does not apply

Tax Rate Chart

Section 44AD Exclusions for Caterers

If any condition applies, you must maintain full books and file ITR-3

Turnover exceeds Rs 2 crore (cash > 5%)

Section 44AD limit; maintain full books of accounts

Must file ITR-3

Turnover exceeds Rs 3 crore (cash within 5%)

Extended limit for predominantly digital businesses

Must file ITR-3

LLP (Limited Liability Partnership)

LLPs cannot use Section 44AD; must maintain full books

44AD not available

Opted out of 44AD and income above BEL

If you opted for 44AD then switched to regular, you cannot use 44AD for the next five years if your total income exceeds the basic exemption limit

Lock-in applies

Source: Section 44AD(4) and (5), Income Tax Act 1961


TDS on Catering Payments: Section 194C

This is the most important TDS provision for caterers. Catering is specifically listed as "work" under Section 194C (Section 393, ITA 2025).

How Section 194C applies to caterers

When a client (company, firm, government body, or any person whose accounts are subject to audit) engages a caterer for an event, function, or regular meal supply, TDS must be deducted on the payment:

Tax Rate Chart

TDS Rates on Catering Payments (Section 194C)

Applicable when single payment exceeds Rs 30,000 or aggregate exceeds Rs 1 lakh in a year

Payment to Individual or HUF Caterer

Proprietorship catering businesses; most small caterers

1% TDS

Payment to Company, Firm, or Other Entity

Partnership firms, companies running catering operations

2% TDS

No PAN Furnished

Higher rate applies if caterer does not provide PAN to client

20% TDS

Source: Section 194C (Section 393, ITA 2025)

TDS thresholds

  • Single payment threshold: Rs 30,000
  • Aggregate annual threshold: Rs 1,00,000

No TDS is required if both thresholds are not exceeded. Once either threshold is crossed, TDS applies on the entire amount (not just the excess).

Common scenario: Wedding caterer

A caterer receives Rs 4,50,000 for a wedding reception from the client. Since the single payment exceeds Rs 30,000, the client deducts TDS at 1% (assuming the caterer is an individual with PAN):

  • TDS deducted: Rs 4,50,000 x 1% = Rs 4,500
  • Net payment received: Rs 4,45,500
  • The Rs 4,500 appears as TDS credit in the caterer's Form 26AS

Material component in catering

A critical question: does TDS under 194C apply on the full catering bill, including food materials, or only on the service component?

The rule: If the contract is a composite contract (caterer provides both food materials and service), TDS applies on the gross amount. If the contract separately identifies the cost of food materials supplied by the caterer, the material component is still subject to TDS under 194C because the caterer procures and supplies the materials as part of the work contract. TDS is deducted on the entire invoice amount including materials, unless the client provides the raw materials directly (in which case TDS applies only on the service/labour component).

Caterers who must deduct TDS

If your catering business itself is subject to tax audit, you must deduct TDS on payments you make:

Tax Rate Chart

TDS Obligations When Caterer Is the Payer

Applicable only if your accounts are subject to audit

194C - Sub-contractor (labour, transport)

Payments to cooks, waitstaff agencies, transport contractors

1% individual / 2% others

194-I - Rent on kitchen or commissary

Budget 2025 raised threshold from Rs 2.4 lakh to Rs 6 lakh per year

10% above Rs 6 lakh/year

192 - Salary to permanent staff

Regular cooks, drivers, helpers on payroll

As per slab

194-IB - Rent (non-audit individuals)

If you are not subject to audit but pay rent above Rs 50,000 per month

2% above Rs 50,000/month

Source: TDS provisions, Income Tax Act 1961; Budget 2025 amendments

30% disallowance for non-deduction

If you are required to deduct TDS but fail to do so, Section 40(a)(ia) (Section 21(d), ITA 2025) disallows 30% of the expense. A caterer paying Rs 5 lakh to a transport contractor without deducting TDS loses Rs 1.5 lakh as a deductible expense. This directly increases taxable income.


GST for Caterers and Food Truck Operators

GST is the most complex area for caterers because two different rates apply depending on where and how you serve:

GST rate structure

Tax Rate Chart

GST Rates for Catering and Food Truck Services (2026)

Rate depends on service type and venue classification

Outdoor Catering (SAC 996332)

Weddings, corporate events, social functions at external venues; most caterers fall here

5% GST (no ITC)

Restaurant/Food Truck (SAC 996331)

Dine-in, takeaway, delivery from food truck or fixed location

5% GST (no ITC)

Catering at Luxury Hotels (room tariff above Rs 7,500)

Only when catering is provided as part of hotel services where declared room tariff exceeds Rs 7,500 per night

18% GST (with ITC)

Catering opting for regular scheme

Caterer voluntarily charges 18% to claim ITC on purchases; rare but allowed

18% GST (with ITC)

Source: GST Rate Schedule, effective post-September 22, 2025

The 5% vs 18% decision

Most standalone caterers and food truck operators charge 5% GST without ITC. This is the default and works best when:

  • Your input costs (raw materials, ingredients) have low GST rates (0% to 5% on most food items)
  • You do not have high-value capital purchases regularly
  • Compliance simplicity matters more than ITC recovery

The 18% option with ITC makes sense only when:

  • You are purchasing expensive kitchen equipment, vehicles, or leasing commercial kitchen space with 18% GST
  • Your input GST exceeds what you save by charging the lower 5% rate
  • You are providing catering as part of hotel services at a premium venue

GST registration thresholds

Tax Rate Chart

GST Registration Requirements for Caterers

Registration triggers for catering and food truck businesses

General Threshold

Rs 10 lakh for special category states (Manipur, Mizoram, Nagaland, Tripura, etc.)

Rs 20 lakh turnover

Inter-state Catering

If you cater events in a different state from your registration state

Mandatory from Re 1

E-commerce Operator (Swiggy, Zomato)

Food trucks selling through aggregator platforms; threshold exemption does not apply

Mandatory from Re 1

Source: Section 22 and 24, CGST Act 2017

GST Composition Scheme for caterers

Caterers with turnover below Rs 1.5 crore can opt for the GST Composition Scheme:

Tax Rate Chart

GST Composition Scheme for Catering Businesses

Simplified compliance with lower rates but no ITC

Restaurant and Catering Services

Same effective rate as regular 5% scheme for caterers

5% (2.5% CGST + 2.5% SGST)

Service Providers (under Section 10(2A))

If catering turnover is below Rs 50 lakh and you want composition as a service provider

6% (3% CGST + 3% SGST)

Source: Sections 10 and 10(2A), CGST Act 2017

For most caterers, the Composition Scheme offers no rate advantage (5% either way) but simplifies filing to quarterly GSTR-4 instead of monthly GSTR-1 and GSTR-3B. The trade-off: you cannot issue tax invoices, so corporate clients cannot claim ITC on your bills. This can cost you corporate contracts where the client insists on ITC-eligible invoices.

Invoicing for caterers

Every catering bill must comply with GST invoice rules:

  • GSTIN of supplier (caterer)
  • GSTIN of recipient (if registered)
  • SAC code: 996332 for outdoor catering, 996331 for food truck/restaurant-style service
  • Place of supply (critical for inter-state catering: if you cater a wedding in a different state, IGST at 5% applies instead of CGST + SGST)
  • Breakup of taxable value, CGST, SGST (or IGST)

Deductible Business Expenses for Caterers

If you file ITR-3 with regular books of accounts (not using Section 44AD), you can claim these expenses to reduce taxable income:

Tax Rate Chart

Major Deductible Expenses for Catering Businesses

Claim only with supporting invoices and bills; maintain proper records

Raw Materials and Ingredients

Vegetables, spices, oil, flour, dairy, meat, packaging; largest expense category

30% to 50% of revenue

Labour and Staff Wages

Cooks, helpers, waitstaff, drivers; both permanent and event-based casual labour

15% to 30% of revenue

Vehicle and Transport Costs

Fuel, vehicle maintenance, food truck EMI interest, transport hire charges

5% to 12% of revenue

Kitchen Rent and Commissary

Rent for central kitchen, cold storage, or commissary space

5% to 15% of revenue

Equipment Maintenance and Consumables

Gas cylinders, disposables, cleaning supplies, crockery replacement

3% to 8% of revenue

Marketing and Platform Commissions

Swiggy/Zomato commissions, social media ads, pamphlets, signage

2% to 5% of revenue

Source: Industry averages from Tax Garden client data (FY 2025-26)

Food wastage deduction

Food wastage is a real cost for caterers. You can deduct food wastage as a business expense if:

  • You maintain a stock register showing raw materials purchased, consumed, and wasted
  • The wastage is reasonable and normal for the business (typically 5% to 10% for caterers)
  • You have documentary evidence (wastage log, stock reconciliation)

Abnormal or extraordinary wastage (spoiled stock due to power failure, event cancellation) is also deductible but must be supported by evidence and insurance claim records if applicable.


Depreciation on Catering Equipment and Food Trucks

If filing ITR-3, you can claim depreciation on business assets:

Tax Rate Chart

Depreciation Rates for Catering Business Assets

Written Down Value (WDV) method; half-year rule applies if asset used less than 180 days

Food Truck (Commercial Vehicle)

Must be commercially registered with RTO; includes body modifications for kitchen fitout

30% WDV

Delivery Vehicles (Vans, Tempos)

Vehicles used for transporting food and equipment to event sites

30% WDV

Kitchen Equipment (Commercial Ovens, Burners, Tandoors)

Plant and machinery category; includes deep fryers, steam tables, grills, mixers

15% WDV

Refrigeration (Walk-in Coolers, Deep Freezers)

Cold chain equipment for ingredient and prepared food storage

15% WDV

Computers, POS Systems, Billing Software

Includes tablets used for order management, accounting software licenses

40% WDV

Furniture, Tables, Chairs, Serving Counters

Banquet furniture, serving stations, display counters at food trucks

10% WDV

Crockery, Utensils, Chafing Dishes (bulk)

Capitalise if purchased in bulk as a set; expense individually if small replacements

15% WDV

Generator Sets

Portable generators for outdoor catering events; plant and machinery

15% WDV

Source: Income Tax Rules, 1962 - Appendix I (Table of Rates of Depreciation)

Food truck depreciation: Special considerations

A food truck is a commercial vehicle, not plant and machinery, so it qualifies for 30% WDV depreciation. However, the kitchen fitout (gas lines, counter, exhaust, plumbing) installed permanently in the truck is part of the vehicle cost and depreciates at the same 30% rate. Removable equipment (portable burner, standalone freezer) depreciates separately at 15% as plant and machinery.

The truck must be commercially registered under the Motor Vehicles Act. A private vehicle converted to a food truck must have RTO alteration approval under Section 52 of the Motor Vehicles Act, 1988. Without commercial registration, claiming 30% depreciation on the vehicle is questionable during assessment.


FSSAI Licensing for Caterers and Food Trucks

FSSAI licensing is not a tax obligation but affects your business legitimacy, and operating without it can attract penalties that are not deductible as business expenses.

Tax Rate Chart

FSSAI License Tiers for Catering and Food Truck Businesses

Tier depends on turnover and business type

Basic Registration

Food trucks and small tiffin services; valid for 1 to 5 years; fee Rs 100 per year

Up to Rs 12 lakh turnover

State License

Mandatory for all caterers regardless of turnover; mid-size catering businesses

Rs 12 lakh to Rs 20 crore turnover

Central License

Large catering chains operating across multiple states

Above Rs 20 crore turnover

Source: FSSAI Registration and Licensing Regulations, as amended 2026

Important for caterers: Caterers must obtain at least a State License regardless of turnover. Unlike food trucks or small restaurants that can operate under Basic Registration, catering businesses serving food at external locations need the higher tier due to food safety and traceability requirements.

Food truck special provision (2026): Street vendors and food truck operators registered under the Street Vendors (Protection of Livelihood and Regulation of Street Vending) Act, 2014 are deemed FSSAI-registered under the 2026 amendment to Regulation 2.1.1. No separate FSSAI application is needed if you hold a valid municipal vending certificate.


Tax Audit Requirements

Tax audit under Section 44AB (Section 63, ITA 2025) applies to caterers based on turnover and cash transaction levels:

Tax Rate Chart

Tax Audit Thresholds for Caterers

Audit mandatory if any condition is met

Gross Receipts > Rs 1 Crore (cash > 5%)

Wedding caterers handling significant cash; common trigger

Audit Mandatory

Gross Receipts > Rs 10 Crore (cash within 5%)

Predominantly digital receipts; higher threshold

Audit Mandatory

44AD opted, profit declared below 6%/8%

If actual profit is lower than deemed rate, audit is required before claiming lower profit

Audit Mandatory

44AD opt-out with income above BEL

Five-year lock-in rule; switching away from 44AD triggers audit for that year

Audit Mandatory

Source: Section 44AB (Section 63, ITA 2025)

Cash percentage monitoring

Wedding and social event caterers frequently receive cash payments, especially for smaller functions and in semi-urban or rural areas. If your cash receipts or cash payments exceed 5% of total receipts or payments, the lower Rs 1 crore threshold applies instead of Rs 10 crore. Track your cash percentage monthly. If it approaches 5%, shift to digital payment collection (UPI QR codes at events, bank transfer for advance booking amounts) to stay under the Rs 10 crore threshold.


ITR Form Selection

Tax Rate Chart

ITR Form Selection for Caterers and Food Truck Operators

Select based on your business structure and taxation method

ITR-4 (Sugam)

Using Section 44AD, total income below Rs 50 lakh, no brought-forward losses

Most caterers

ITR-3

Claiming actual expenses, turnover above 44AD limits, or total income above Rs 50 lakh

Regular books

ITR-5

Partnership firms and LLPs running catering businesses

Partnership firms

ITR-6

Private limited companies operating catering services

Companies

Source: Income Tax Department, ITR form applicability rules

Filing with ITR-4

  1. Part A General: Enter business code 09002, PAN, name, and address
  2. Part B - Gross Total Income: Enter total turnover, split between digital and cash receipts; the portal auto-calculates deemed profit at 6% and 8%
  3. Tax Computation: Select old or new tax regime; apply standard deduction, deductions under Chapter VI-A (old regime), and compute tax
  4. TDS Schedule: Enter TDS details from Form 26AS (Section 194C deductions by clients, 194-O by Swiggy/Zomato if applicable)
  5. Tax Paid: Enter advance tax instalments and self-assessment tax paid
  6. Verification: E-verify using Aadhaar OTP, net banking, or DSC

Old Regime vs New Regime for Caterers

Tax Rate Chart

Tax Regime Comparison for Caterers (AY 2026-27)

New regime is default; old regime requires explicit opt-in

New Regime (Default)

Standard deduction Rs 75,000 for salaried component; 87A rebate up to Rs 12 lakh income; no 80C, 80D, HRA

Lower rates, fewer deductions

Old Regime (Opt-in)

80C (Rs 1.5 lakh), 80D (health insurance), HRA, LTA; higher slab rates but deductions can offset

Higher rates, full deductions

Source: Finance Act 2025; Section 115BAC

For most caterers using Section 44AD with deemed profits between Rs 1 lakh and Rs 12 lakh, the new regime results in nil or very low tax due to the Section 87A rebate. The old regime becomes beneficial only if your total income (including non-business income like rent, interest) exceeds Rs 12 lakh and you have substantial deductions (80C, 80D, home loan interest) totaling over Rs 3 lakh to Rs 4 lakh.


Advance Tax for Caterers

If your total tax liability for the year exceeds Rs 10,000, you must pay advance tax in instalments:

Tax Rate Chart

Advance Tax Due Dates (FY 2025-26)

Failure to pay on time attracts interest under Sections 234B and 234C

15 June

First instalment

15% of total tax

15 September

Second instalment

45% of total tax (cumulative)

15 December

Third instalment

75% of total tax (cumulative)

15 March

Final instalment

100% of total tax (cumulative)

Source: Section 211, Income Tax Act 1961

Presumptive taxation benefit: If you file under Section 44AD, you can pay the entire advance tax in a single instalment by 15 March instead of quarterly instalments. This is a significant compliance simplification for caterers.


ITA 2025 Section Mapping for Caterers

The Income Tax Act, 2025 comes into effect from FY 2026-27 (AY 2027-28). For AY 2026-27 filing, you still use old section numbers. Here is the mapping for key sections relevant to caterers:

Tax Rate Chart

Key Section Mapping: Old Act vs ITA 2025

Old numbers apply for AY 2026-27 filing; new numbers from AY 2027-28

44AD (Presumptive Taxation)

Same provisions, new number

Section 58 (ITA 2025)

44AB (Tax Audit)

Same thresholds, new number

Section 63 (ITA 2025)

194C (TDS on Contractors)

Covers TDS on catering payments

Section 393 (ITA 2025)

32 (Depreciation)

Same rates and WDV method

Section 25 (ITA 2025)

40(a)(ia) (TDS Non-deduction)

30% disallowance unchanged

Section 21(d) (ITA 2025)

44AA (Books of Account)

Specified professions list unchanged

Section 62 (ITA 2025)

Source: Income Tax Act, 2025 - Section Mapping Table


8 Common Mistakes Caterers Make When Filing ITR

Tax Rate Chart

Common Tax Filing Mistakes for Caterers

Avoid these errors to prevent notices, penalties, and reassessment

Using 44ADA instead of 44AD

Catering is business, not profession; triggers scrutiny if caught

Wrong scheme

Ignoring TDS credits from Form 26AS

Corporate clients deduct 194C; match every entry in 26AS with your ITR

Tax overpayment

Not monitoring cash percentage

Cash > 5% drops audit threshold from Rs 10 crore to Rs 1 crore

Lower audit threshold

Mixing personal and business expenses

Personal vehicle used for catering: only business-use portion is deductible

Disallowance risk

No stock register for food materials

Without records, food wastage deduction is indefensible during assessment

Wastage claim denied

Wrong SAC code on GST invoices

996332 for outdoor catering, 996331 for food truck; wrong code causes reconciliation issues

GST mismatch

Not deducting TDS on sub-contractor payments

If your turnover triggers audit, you must deduct TDS on transport, labour, rent

30% disallowance

Missing advance tax deadlines

Use the 15 March single-instalment option under Section 44AD

Interest under 234B/234C

Source: Common assessment findings from Tax Garden client reviews


Pre-Filing Checklist for Caterers (AY 2026-27)

Use this checklist before filing your return:

  • Collect all catering invoices and receipts for FY 2025-26
  • Download Form 26AS and AIS from the income tax portal
  • Match TDS entries in 26AS with actual payments received
  • Calculate total turnover split between digital and cash receipts
  • Check if cash receipts or payments exceed 5% of total (affects audit threshold)
  • If using 44AD: compute deemed profit at 6% (digital) and 8% (cash)
  • If filing ITR-3: prepare profit and loss account, balance sheet, depreciation schedule
  • Verify FSSAI license is current and valid
  • Verify GST returns (GSTR-1, GSTR-3B) are filed and reconciled with income tax turnover
  • Calculate and pay any remaining advance tax or self-assessment tax
  • Select ITR form (ITR-4 for 44AD, ITR-3 for regular)
  • E-verify ITR within 30 days of filing

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Caterer or Food Truck Owner Filing ITR?

Tax Garden reconciles your catering invoices, matches TDS from Form 26AS, handles GST at 5% without ITC, and files your ITR before the deadline. Flat fee, no surprises.

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Tax Garden · Kondapur, Hyderabad

Need help with tax & compliance?

GST, ITR, TDS, payroll and ROC. All handled by qualified CAs on a flat monthly fee.

  • Fixed fee, no surprise billing
  • 4-hour WhatsApp response
  • Same-day filing acknowledgement
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Pricing

Plans from ₹2,100/mo. Everything included, no per-query billing.

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