Restaurant bill format in India: a GST bill, field by field (with sample)
Short answer
A GST restaurant bill in India must show your name, address and GSTIN, a bill number unique for the financial year, the date, each item with quantity and price, the taxable value, CGST and SGST with rate and amount, the total and your 14-digit FSSAI number. Most standalone restaurants charge 5% GST (2.5% + 2.5%); a ₹840 order becomes ₹882. Service charge can never be added by default.
Every bill you hand a guest is also a tax document. Get it right and nobody notices; get it wrong and it shows up in a GST notice, an FSSAI inspection or an angry review about a “hidden” service charge. This guide walks through a restaurant bill line by line, with a real worked example, and says where each rule comes from.
General information for restaurant owners, checked against the sources at the end in October 2026. It is not tax or legal advice; your CA has the final word for your business.
What must a restaurant bill show in India?
For a GST-registered restaurant, the bill is a tax invoice. Rule 46 of the CGST Rules lists what it has to contain. For a normal dine-in or takeaway bill, that comes down to these fields:
| Field | What to print | Why |
|---|---|---|
| Your details | Legal or trade name, full address, GSTIN | Identifies who collected the tax |
| Bill number | A running number, up to 16 characters (letters, digits, “-” and “/”), unique for the financial year | Rule 46; gaps and repeats are the first thing an officer checks |
| Date | Date of the bill (time is good practice) | Decides which GST return the sale goes in |
| Items | Description, quantity, price and value of each item | The guest and the tax officer can check the maths |
| Taxable value | The value GST is charged on, after any discount | GST is worked out on this, not on the menu total |
| Tax | CGST and SGST separately, each with its rate and amount (IGST instead if the supply crosses a state line) | Rule 46 asks for rate and amount of each tax |
| Total | Final amount, with any rounding shown as its own line | So the total matches what was paid |
| FSSAI number | Your 14-digit licence or registration number | FSSAI order, enforced from 1 January 2022 |
| Customer details | Name, address and GSTIN if the customer is GST-registered (for example a company booking a lunch); for an unregistered customer only when the bill is ₹50,000 or more | Lets a business customer claim the tax |
| Reverse charge | “Reverse charge: No” | Rule 46 asks whether tax is payable on reverse charge; for restaurant bills it is not |
| Signature | Signature or digital signature of the supplier or an authorised person | Listed in Rule 46 |
The SAC code for restaurant service is 996331. It is needed on bills to GST-registered customers; most walk-in bills leave it out. Table number, order type (dine-in, takeaway, delivery), the cashier’s name and the payment mode are not required by law, but they save time when a guest questions a bill.
What does a GST restaurant bill look like? (sample)
Here is a complete bill for a family of three at a standalone restaurant on the usual 5% GST rate, menu prices without GST: ₹840 of food, ₹21 CGST, ₹21 SGST, ₹882 total.
SAMPLE RESTAURANT
12 MG Road, Pune 411001
GSTIN: 27XXXXXXXXXX1ZX (sample)
FSSAI: 1XXXXXXXXXXXXX (sample)
TAX INVOICE
Bill no: M1/2627/001234Table 6
21-10-2026 7:42 pmDine-in
ItemQty × RateAmount
Paneer Butter Masala1 × ₹280₹280
Butter Naan4 × ₹50₹200
Dal Makhani1 × ₹240₹240
Masala Chaas2 × ₹60₹120
Taxable value₹840
CGST @ 2.5%₹21
SGST @ 2.5%₹21
TOTAL₹882
Paid by UPI₹882
Reverse charge: No · SAC 996331
Service charge: none added
Thank you, visit again
How the numbers come out:
- Items: ₹280 + 4 × ₹50 + ₹240 + 2 × ₹60 = ₹840. With no discount, that is also the taxable value.
- GST at 5%: 5% of ₹840 = ₹42, printed as CGST 2.5% (₹21) and SGST 2.5% (₹21). A guest from the same state is always CGST + SGST; IGST is for supplies across a state line.
- Total: ₹840 + ₹42 = ₹882.
If your menu prices already include GST, the bill works backwards instead: tax = price − price ÷ 1.05. A ₹105 dish is ₹100 + ₹5 GST. Check either way in the GST bill calculator, or fill in your own items in the free bill format generator and print it.
Which rate applies to you (5% without input tax credit, or 18% for restaurants in hotels with high room tariffs) is explained in GST on restaurant bills.
Which kind of bill should your restaurant issue?
A GST-registered restaurant issues a tax invoice; a composition restaurant issues a bill of supply with no GST; an unregistered one issues a plain bill. In detail:
| Your situation | Bill to issue | What changes |
|---|---|---|
| GST-registered, normal scheme | Tax invoice | Everything in the sample above |
| On the composition scheme | Bill of supply | No GST on the bill at all. Print “composition taxable person, not eligible to collect tax on supplies” at the top. You pay your 5% composition tax yourself. A restaurant that also serves alcohol generally can’t use this scheme. |
| Not registered for GST (small turnover) | A plain bill or cash memo | No GSTIN, no GST. Never print a GSTIN or a GST line you don’t have; that is collecting tax illegally. |
| Order under ₹200, unregistered guest who doesn’t want a bill | One consolidated tax invoice at day end | Allowed by GST law (section 31(3)(b)), but optional. Printing a bill for every order is simpler and gives guests a receipt. |
On the composition scheme, our sample order is billed at ₹840 flat: the guest pays no GST, and you pay 5% of your turnover from your own margin each quarter.
How do discounts, service charge and rounding work on a bill?
Discounts come off before GST. Show the discount as its own line, then work GST out on what is left. The same order with a 10% discount:
| Items | ₹840 |
|---|---|
| Discount 10% | − ₹84 |
| Taxable value | ₹756 |
| CGST 2.5% + SGST 2.5% | ₹18.90 + ₹18.90 |
| Round off | + ₹0.20 |
| Total | ₹794 |
Service charge is voluntary, always. The Central Consumer Protection Authority’s guidelines of 4 July 2022 say a restaurant can’t add service charge to the bill by default, can’t collect it under another name, and can’t refuse entry or service to a guest who won’t pay it. On 28 March 2025 the Delhi High Court upheld those guidelines and called a compulsory service charge an unfair trade practice; the CCPA has since acted against restaurants that kept adding it. If a guest chooses to pay one, it is part of the value GST is charged on.
Round once, at the end, and show it. Round the final total to the nearest rupee and print the difference as a “Round off” line, like the + ₹0.20 above. Rounding each item separately makes your tax total drift away from your GST return.
Which bill mistakes cause trouble?
The six mistakes that most often cause GST or consumer trouble:
- Gaps, repeats or restarts in bill numbers. The series must be unique for the financial year (April–March). If a printed bill is cancelled, keep its number and mark it cancelled; never reuse or delete it.
- Editing or deleting a paid bill. To refund or correct a paid bill, issue a credit note against it.
- A service charge line printed by default. Even with “optional” written under it, the CCPA treats a pre-added charge as compulsory.
- The wrong GST rate, such as 18% on a standalone restaurant bill, or GST charged by a composition or unregistered restaurant.
- Missing FSSAI number. It must be on the bill, not only on the wall.
- Handwritten bills with no copies. You need every bill again at GST return time, and when a guest disputes one.
How do you make restaurant bills like this?
- One-off bill or a sample for your printer: the free restaurant bill format generator fills in GST, service charge and your GSTIN and prints or saves a PDF. Nothing is stored.
- Every day at the counter: use billing software that numbers bills by itself, keeps the series per financial year, splits CGST and SGST, rounds once, prints the KOT for the kitchen, and gives your CA a GST register at month end. That is what RestroSimplify does; it also keeps billing when the internet goes down.
Sources
- Rule 46 of the CGST Rules, 2017 (tax invoice contents) and section 31(3)(b) of the CGST Act (supplies under ₹200), via the GST Council flyer on tax invoices.
- FSSAI order on declaring the licence number on bills, enforcement from 1 January 2022: FSSAI order of 30 September 2021.
- Service charge: CCPA guidelines of 4 July 2022; Delhi High Court, National Restaurant Association of India v. Union of India, 28 March 2025 (Business Standard report).
- Composition scheme bill of supply wording: West Bengal Commercial Taxes, composition FAQ.
Questions owners ask
What should a restaurant bill contain in India?
Your name, address and GSTIN; a bill number unique for the financial year (up to 16 characters); the date; each item with quantity and price; the taxable value; CGST and SGST (or IGST) with rate and amount; the total; your 14-digit FSSAI number; and, for a registered customer, their name, address and GSTIN.
What is the GST rate on a restaurant bill?
Most standalone restaurants and cafés charge 5% (2.5% CGST + 2.5% SGST) and cannot claim input tax credit. 18% can apply to restaurants in hotels with a room tariff of ₹7,500 or more a night. A restaurant on the composition scheme charges no GST on the bill.
Is service charge compulsory on a restaurant bill?
No. Under the CCPA guidelines of July 2022, upheld by the Delhi High Court on 28 March 2025, a restaurant cannot add service charge by default or make it compulsory. It may only be a voluntary amount the guest chooses to pay.
Is the FSSAI number mandatory on a restaurant bill?
Yes. Since 1 January 2022, FSSAI requires every food business to print its 14-digit FSSAI licence or registration number on cash receipts, bills and invoices.
What bill does a composition scheme restaurant issue?
A bill of supply, not a tax invoice. It shows no GST, and must carry the words "composition taxable person, not eligible to collect tax on supplies" at the top. The restaurant pays its 5% composition tax from its own pocket.
Do I need to give a GST bill for very small orders?
For a supply under ₹200 to an unregistered customer who does not ask for a bill, GST rules let you skip the individual invoice and issue one consolidated tax invoice for all such sales at the end of the day. Most restaurants print a bill for every order anyway, which is simpler and safer.
Bills like this, printed in seconds
RestroSimplify prints GST-ready bills and KOTs, keeps your bill numbers in order, and keeps working when the internet is down. 14 days free, no card.