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Restaurant GST bill format

The restaurant GST bill format, field by field.

Most restaurants in India charge 5% GST, shown as 2.5% CGST and 2.5% SGST, without input tax credit. Here is a sample bill with every field the rules ask for, when to issue a bill of supply instead, and the mistakes to avoid.

Sample

1SWAAD KITCHEN

Shop 12, Sector 45, Gurugram, Haryana 122003

2GSTIN 06AAAAA0000A1Z5

3FSSAI 12345678901234

4TAX INVOICE

5Bill no. SK/26-27/1042

623 Sep 2026, 8:50 PM · Table 4

7
ItemQtyRateAmt
Paneer Tikka1260260.00
Butter Naan24590.00
Dal Makhani1210210.00

8Taxable value · SAC 996331560.00

9CGST @ 2.5%14.00

SGST @ 2.5%14.00

10Total₹588.00

Paid by UPI · Thank you!

11For Swaad Kitchen · Authorised signatory

What a restaurant GST bill must show

Under Rule 46 of the CGST Rules, a tax invoice needs these details. The numbers match the sample bill above.

  1. Restaurant name and addressAs registered for GST.
  2. GSTINYour 15-character GST number.
  3. FSSAI licence numberThe 14-digit number, required on bills since 1 January 2022.
  4. The words “Tax invoice”Or “Bill of supply” when you can't charge GST.
  5. Bill numberConsecutive, up to 16 characters (letters, numbers, - and /) and unique in the financial year.
  6. Date of the billPrinting the time too helps when you match bills to payments.
  7. Each itemDescription, quantity, rate and amount.
  8. Taxable value and SAC codeThe value after discounts, and SAC 996331 for restaurant service. Above ₹5 crore turnover, it goes on every bill; up to ₹5 crore, on bills to GST-registered businesses.
  9. CGST and SGSTRate and amount of each: 2.5% + 2.5% at most restaurants. IGST instead for a supply to another state.
  10. TotalThe amount the guest pays, after any round-off.
  11. SignatureRule 46 asks for the signature or digital signature of the restaurant or its representative.

The guest's name and address are needed only on a bill of ₹50,000 or more to someone who isn't GST-registered. When a business asks for a GST bill, add its name, address and GSTIN.

Make a GST bill for free

Download a blank template, or fill in your details below and print the bill or save it as a PDF. Nothing you type leaves your phone or computer.

XLSExcel templateTotals and GST fill in by themselves DOCWord templateEdit and print PDFPDF templatePrint and fill by hand

GST rates on restaurant food in 2026

  • Restaurants, cafés, takeaway and delivery: 5%2.5% CGST + 2.5% SGST, without input tax credit. Cloud kitchens are taxed the same way.
  • Restaurants in hotels charging above ₹7,500 a night: 18%With input tax credit, in a hotel that charged more than ₹7,500 a day for any room in the last financial year, or that opted in. This replaced the old “declared tariff” test on 1 April 2025.
  • Composition scheme: 5% of turnoverYou pay it yourself and can't show or collect GST on the bill.
  • Orders through Zomato and SwiggyThe app pays the 5% GST on those orders under Section 9(5), so you don't charge it again.

The GST rate changes from 22 September 2025 left restaurant food at 5%. See what the apps charge on top in the Zomato and Swiggy commission guide.

When to issue a bill of supply instead

A bill of supply shows no GST. Issue one when you can't charge GST: if you aren't registered because your turnover is below the threshold, or if you're on the composition scheme.

Composition restaurants must print “composition taxable person, not eligible to collect tax on supplies” at the top of every bill of supply, and show “composition taxable person” on the signboard at the outlet.

Service charge on the bill

A service charge can't be added to the bill by default or made a condition of service. The Central Consumer Protection Authority's 2022 guidelines say so, and the Delhi High Court upheld them in March 2025. That was a single-judge ruling: restaurant associations have appealed to a two-judge bench, and the guidelines apply meanwhile. If you offer a service charge, it has to be optional and clearly the guest's choice.

Common bill mistakes

  • GST on a composition billComposition restaurants can't show or collect GST at all.
  • No FSSAI numberIt has been required on bills since January 2022.
  • Duplicate or restarted bill numbersNumbers must run without repeats through the financial year. Give each counter its own series if you have several.
  • 18% at a standalone restaurant18% applies only in hotels that charged more than ₹7,500 a night for a room last year, or that opted in.
  • Changing a bill after printingKeep the original and record a cancellation or a fresh bill, so your records match.
  • A default service chargeIt must be optional, and never added automatically.

How POSBADA makes GST bills

  • A tax invoice, a composition bill of supply or a plain bill, from your GST type
  • The composition declaration printed under the title of every composition bill
  • Your GSTIN, FSSAI number and SAC 996331 on every GST bill
  • CGST and SGST with a rate-wise GST summary, discounts and round-off shown separately
  • A business customer's GSTIN on their bill, and bill numbers that run per financial year
  • Printed on 80 mm or 58 mm thermal printers, sent on WhatsApp, and previewed in settings first

POSBADA is ₹999 a month per outlet, with the first 3 months free. See restaurant billing software or pricing.

Sources

  1. Rule 46, CGST Rules: what a tax invoice must showCBIC
  2. Notification 78/2020-Central Tax: HSN and SAC digits on invoicesGST Council, 15 Oct 2020
  3. Scheme of Classification of Services: SAC 996331CBIC, 28 Jun 2017
  4. Notification 05/2025-Central Tax (Rate): “specified premises” from 1 April 2025GST Council, 16 Jan 2025
  5. FAQs on the 56th GST Council rate changesGST Council, Sep 2025
  6. Notification 17/2021-Central Tax (Rate): apps pay GST under Section 9(5)CBIC, 18 Nov 2021
  7. Rule 5, CGST Rules: composition bill of supply and signboardCBIC
  8. FSSAI order: licence number on bills from 1 January 2022FSSAI, 13 Sep 2022
  9. CCPA guidelines on service chargeCentral Consumer Protection Authority, 4 Jul 2022
  10. NRAI v. Union of India: guidelines upheldDelhi High Court, 28 Mar 2025

Checked on 27 September 2026. This guide explains the rules; for your own filings, ask your CA.

GST bill questions.

Something else? Ask on WhatsApp.

What is the GST rate on a restaurant bill?

5% for most restaurants, cafés, takeaway and delivery, shown as 2.5% CGST and 2.5% SGST, without input tax credit. Restaurants in a hotel that charged more than ₹7,500 a night for any room in the last financial year, or that opted in, charge 18% with input tax credit.

What is the SAC code for restaurant service?

996331. It is required on every tax invoice if your turnover was above ₹5 crore last year; up to ₹5 crore, on bills to GST-registered businesses, and optional on bills to guests.

Is the FSSAI number mandatory on a restaurant bill?

Yes. Since 1 January 2022, food businesses must print their 14-digit FSSAI licence or registration number on bills, cash memos and invoices.

What is the difference between a tax invoice and a bill of supply?

A tax invoice shows the GST charged. A bill of supply shows no GST, and is issued by restaurants that aren't GST-registered or are on the composition scheme.

Can a restaurant add a service charge to the bill?

Only as an optional charge the guest agrees to. It can't be added by default, under the Central Consumer Protection Authority's 2022 guidelines, which the Delhi High Court upheld in March 2025. Appeals against that ruling are pending.

Is GST charged on packaging charges?

Packaging charged with the food is part of the same restaurant supply, so the same 5% applies to it.

Do I need the customer's name on the bill?

Only for a bill of ₹50,000 or more to someone who isn't GST-registered. When a business asks for a GST bill, add its name, address and GSTIN.

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