Accounting and GST for Goa Hotels, Restaurants and Shacks
Goa hospitality runs on a short, intense season, OTA payouts, cash at the counter and two tax systems at once. We keep the books, file GST and Goa VAT, run seasonal payroll and track your renewals, so the owner can run the property.
Who we work with
Hotels & resorts
Room-tariff GST, mixed 5%/18% credit, banquets, OTA commission and TCS reconciliation.
Villas & homestays
Airbnb and Booking.com payouts, the platform's GST, tourism registration and owner tax.
Beach shacks
Season-only books, cash and card reconciliation, GST registration and staff payroll.
Restaurants, bars & cafés
5% GST on food, Goa VAT on liquor, FSSAI, POS-to-books reconciliation.
Tour & water-sports operators
GST on tour packages, TDS on agents and tourism registration.
GST rates for Goa hospitality (from 22 September 2025)
| Supply | GST | Input tax credit |
|---|---|---|
| Hotel or villa room, value up to ₹7,500 per unit per day | 5% | Not available |
| Hotel or villa room, value above ₹7,500 per unit per day | 18% | Available |
| Restaurant, standalone or in a hotel that is not “specified premises” | 5% | Not available |
| Restaurant in “specified premises” (a hotel where any unit was supplied above ₹7,500 a day in the previous financial year) | 18% | Available |
| Liquor for human consumption | Outside GST | Goa VAT applies instead |
Selling through Airbnb, Booking.com, MakeMyTrip and other platforms
- Who pays GST on the room. When accommodation is booked through an e-commerce operator, the platform pays GST on it under section 9(5), unless the host is already liable to register because their own turnover has crossed the threshold. Once you are registered on your own account, you charge and pay the GST yourself.
- TCS on your payouts. Platforms collect TCS under GST on payouts to registered hosts and report it every month. You accept that credit on the GST portal and it moves to your electronic cash ledger, so your own GSTR-1 has to agree with what the platform reported.
- Commission is a purchase. OTA commission carries 18% GST. On 18% room supplies that credit is usable; on 5% rooms it is not.
We reconcile each platform's settlement report with your bookings, GSTR-1 and the TCS credit every month, so the season does not end with a mismatch notice.
Licences and registrations a Goa property needs
| Licence | Who issues it | What we do |
|---|---|---|
| Tourist trade registration (hotels, guest houses, villas, homestays, travel agents, water sports) | Department of Tourism, under the Goa Registration of Tourist Trade Act, 1982. A 2026 amendment brings private shacks in CRZ areas into registration, subject to GCZMA and panchayat or municipal approvals. | Track renewal dates and keep registration details consistent with GST and bank records. |
| Beach shack licence | Department of Tourism, season by season under the Beach Shack Policy. | Books, GST and payroll for the season; renewal reminders. |
| GST registration | GST department (Goa state code 30). | We register and file. |
| FSSAI registration or licence | Food Safety and Standards Authority of India. | We file and renew. FSSAI licence |
| Excise licence for liquor | Goa Excise Department. | Track renewals; keep VAT and excise records aligned. |
| Shops & establishments, trade licence | Labour department and the local panchayat or municipality. | Track renewals. Shop registration |
What a monthly engagement covers
- Bookkeeping from PMS, POS, OTA and bank data, with day-end cash reconciliation
- GST returns (GSTR-1 and GSTR-3B), the 5%/18% credit split and annual return
- Goa VAT returns on liquor sales for bars and restaurants
- TDS on rent, contractors, commission and salaries, with quarterly returns
- Seasonal payroll, PF, ESI and Goa professional tax
- Monthly profit report by room, outlet and channel
- Year-end accounts, tax audit where it applies, and the owner's or company's income-tax return
Setting up a new hotel or restaurant company? See starting a hotel or resort business and company registration in Goa.
Frequently asked questions
What is the GST on a hotel room in Goa?
From 22 September 2025, rooms with a value up to Rs 7,500 per unit per day are taxed at 5% without input tax credit, and rooms above Rs 7,500 at 18% with input tax credit. The test applies to each unit each day on the value actually charged.
What GST does a restaurant inside a hotel charge?
5% without input tax credit, unless the hotel is a specified premises, meaning any unit was supplied above Rs 7,500 a day in the previous financial year. In that case the restaurant charges 18% with input tax credit.
Who pays GST when my villa is booked on Airbnb?
The platform pays GST on accommodation booked through it under section 9(5), unless you are already liable to register because your own turnover has crossed the threshold. Once registered, you charge and pay GST yourself and the platform collects TCS on your payouts.
Is liquor taxed under GST in Goa?
No. Alcohol for human consumption is outside GST. Bars and restaurants pay Goa VAT on liquor sales and file VAT returns in addition to their GST returns.
Does a beach shack need GST registration?
Only if its turnover crosses the registration threshold or it sells through an online platform that requires it. Many shacks do cross it in a good season, so we review the numbers before the season starts.
Other TAXAJ offices
Get your books ready before the season
Send us last season's numbers and we will tell you what is missing and what it costs to run your accounts and GST.
Reviewed by CA Abhilesh Jha · Last updated 16 October 2026. Rules change often; we confirm the position that applies to you before we file.