Dear Experts,

One of My Clients is Engaged in the Business of Hotel with Restaurant. AS per GST Norms, we are paying 18% GST on Accommodation with ITC and 5% tax on Restaurant without ITC.

My Question is

1- Whether I need to post my Restaurant Bills Detail in GSTR-1 B2B Section with Supplier Details.
2- Whether The  Recipient of that bill Can claim the GST of Bill.

Please Provide Answer by Referring Section and Sub Section of GST.