GST on Restaurant Bills in India: Rates & Invoice Rules

GST on a restaurant bill depends on the supplier, the service and the premises—not on the appearance of the receipt. Before entering a rate into any template, confirm that the restaurant is registered and that the transaction falls under the treatment being used.

This guide summarizes the official framework for formatting purposes. It is not tax advice, registration software or a substitute for an accountant.

First check whether the supplier may issue a GST tax invoice

A GST tax invoice is not simply a receipt with “GST” added to the heading. Under the CGST framework, a registered person supplying taxable services issues a tax invoice with the prescribed particulars. An unregistered supplier cannot collect GST or issue a GST tax invoice.

That distinction matters for small restaurants, food stalls and new businesses. If the supplier is not registered, use an ordinary bill or receipt that records the real transaction without presenting tax as GST.

What the official 5% restaurant entry says

The current CBIC service-rate schedule lists restaurant service other than at specified premises at 5% total GST, shown as 2.5% central tax plus 2.5% state tax, subject to the condition that input tax credit on inputs used for the service is not taken.

Restaurant service at specified premises and other food-service arrangements can have different treatment. Do not infer the rate from the restaurant name, whether it is air-conditioned, or a sample bill found online. Confirm the service classification and premises status for the relevant financial year.

See the official CBIC GST service-rate schedule before relying on a rate.

How CGST and SGST appear on an intra-state bill

When a 5% total rate is correctly applicable to an intra-state restaurant transaction, the bill can show the two halves separately:

Taxable value       ₹500.00
CGST 2.5%            ₹12.50
SGST 2.5%            ₹12.50
Total               ₹525.00

The split makes the tax calculation visible. It does not prove that the supplier chose the right classification or that the document contains every required field.

The generator's GST template takes the total rate entered and divides it evenly between CGST and SGST. The default is 5%, but the user remains responsible for confirming whether that rate and split are appropriate.

Rule 46 invoice particulars to review

CBIC's invoice rules specify a broader set of particulars for a tax invoice. Depending on the transaction, these include:

• Supplier name, address and GSTIN
• A consecutive serial number unique for the financial year
• Date of issue
• Recipient name, address and GSTIN/UIN when required
• HSN code or accounting code for services
• Description of the goods or services
• Total and taxable value after any discount or abatement
• Applicable tax rate and tax amount
• Place of supply for an inter-state supply
• Reverse-charge status
• Signature or digital signature of the supplier or authorized representative

Read the official CBIC tax invoice rules for the complete wording and exceptions.

What this GST restaurant bill template covers

The GST-ready A4 restaurant bill template provides:

• Restaurant identity and GSTIN fields
• Invoice number, date and customer details
• Itemized dishes, quantity and price
• Taxable total and an even CGST/SGST split
• Payment information, signature line and A4 PDF output

It does not validate GST registration, service classification, HSN/SAC requirements, place of supply, reverse charge or return filing. Add any missing particulars through the restaurant's approved accounting process before treating the document as a tax invoice.

Common GST restaurant bill mistakes

Adding GST when the supplier is not registered

Do not use a tax label to make an ordinary receipt look official. Record the transaction accurately and use the document type the supplier is entitled to issue.

Treating 5% as a universal food-service rate

The 5% entry has a defined scope and conditions. Specified premises and other supplies may differ, so the business must confirm its treatment.

Using an arbitrary invoice number

A live business should follow its financial-year invoice sequence. The generator can suggest a number, but it does not know the sequence in the restaurant's books.

Assuming an A4 layout is automatically compliant

Paper size and visual polish do not satisfy Rule 46. Compliance depends on the issuer, transaction, required particulars and underlying records.

A safer workflow for creating the bill

1. Confirm the supplier's GST registration and the transaction's classification.
2. Confirm the applicable rate and whether CGST/SGST presentation is appropriate.
3. Enter the genuine restaurant, customer and item details.
4. Check the invoice number against the restaurant's accounting sequence.
5. Add every Rule 46 field required for that transaction.
6. Reconcile the final tax and total with the accounting record before issuing the document.

Generate the layout, then complete the compliance check

Open the GST restaurant bill format template to calculate an even CGST/SGST split and prepare an A4 PDF. For the structure shared by non-GST receipts and bills, use the restaurant bill format guide.

Use the generator only for genuine transactions, accurate reissues, testing, training or clearly identified design/prop work. It must not be used to fabricate tax or reimbursement evidence.