Connaught Place, Delhi
Connaught Place mixes offices, showrooms and a large number of restaurants and bars. Most of its offices need nothing special. A restaurant that serves alcohol does, because one bill falls under two different tax laws.
The New Delhi Traders Association described the area in November 2025 as a hub of more than 2,000 showrooms, offices, restaurants and cafes. The descriptions below come from news reports and Wikipedia. The accounting points are our general analysis.
In 2017 the NDMC sealed the rooftops of 21 cafes and bars in C, D and F blocks alone.
What matters: food and alcohol are taxed under different laws, so sales, stock and returns must be split from the first bill. The next two sections explain how.
Wikipedia places offices and banks in the Middle Circle, and corporate offices along Barakhamba Road and Kasturba Gandhi Marg.
What matters: nothing here differs from offices elsewhere. Your books follow your work, so see the commercial and professional areas page and accounting for consultants.
Wikipedia describes Janpath and Baba Kharak Singh Marg as a shopping area for Indian handicrafts, with the State Emporiums on the latter.
What matters: walk-in sales with cash, card and UPI, and stock by item. See accounting for retail shops.
Section 9(1) of the CGST Act levies GST on intra-State supplies "except on the supply of alcoholic liquor for human consumption". Alcohol served in a Delhi restaurant is instead covered by the Delhi Value Added Tax Act. Its Fourth Schedule was amended in 2021 to list liquor for consumption on the premises of hotels, clubs and restaurants as its own entry.
So a restro-bar usually reports food and soft drinks in its GST returns, and alcohol under Delhi VAT. Ask Deepak Mittal which registrations and returns your licence brings, and confirm the current VAT rate with the Trade and Taxes Department, as it has changed before.
Under the CGST Act, a supply not leviable to GST is a "non-taxable supply" (section 2(78)), and "exempt supply" includes non-taxable supplies (section 2(47)). Two consequences follow.
First, "aggregate turnover" in section 2(6) includes exempt supplies, so your alcohol sales may count towards GST thresholds and limits even though they carry no GST. Second, where input tax credit is claimed on costs used for both taxable and exempt supplies, section 17(2) restricts it to the taxable share. Many restaurants do not take credit at all, so ask whether this applies to you before working on it.
Trading here can stop at short notice. On 23 July 2026 the traders' association, at the NDMC's request, advised all shops, offices and restaurants to close by 6.30 pm because of protests nearby. The 2017 rooftop sealings mentioned above cut seating for the bars concerned in the same sudden way.
On such days, note the closure, and record perishable stock you had to throw away with a count and a date. It explains a sudden jump in food or liquor cost later.
AccountOrbit takes enquiries by phone from anywhere in Delhi, including Connaught Place, but has no office there. A restaurant's POS reports, purchase bills and bar stock sheets can be exported and shared each month, which is where the GST and VAT reconciliation starts. See whether your accountant needs to be nearby and accounting for restaurants.
Tell us whether you serve alcohol, your rough monthly sales, and your POS or billing software.
