Restaurant bill › Restaurant bill format

Restaurant bill format

A restaurant bill is a tax invoice for a service. Here is what it must carry, and a sample you can check your own bill against.

What a restaurant tax invoice shows

• Restaurant name, address and GSTIN.
• Bill number (up to 16 characters, one running series per financial year) and date.
• Each dish or drink with quantity, rate and amount.
• Discount, if any, before tax.
• Taxable value, CGST and SGST (or IGST) with their rates, and the total.
• SAC 9963 (accommodation, food and beverage services) for the restaurant service.
• The guest’s GSTIN when a company guest gives it, so they can show the expense in their books.

Under composition the bill is a bill of supply without GST, and must say "composition taxable person, not eligible to collect tax on supplies". A restaurant that is not registered gives a plain bill with no GST.

A sample (5% GST)

Item	Qty	Rate	Amount
Paneer tikka	1	280.00	280.00
Dal makhani	1	240.00	240.00
Butter naan	4	45.00	180.00
Sweet lassi	2	90.00	180.00

• Food and beverages ₹880.00, discount 10% −₹88.00, taxable value ₹792.00
• CGST 2.5% ₹19.80 + SGST 2.5% ₹19.80 = GST ₹39.60
• Total ₹831.60, round off +₹0.40, bill ₹832.00

(Dishes and prices are only an example.)

Mistakes to avoid

• GST at different rates on different dishes. Restaurant service is taxed as one service: the same rate applies to the whole bill.
• Adding service charge without asking. It is voluntary; see service charge rules.
• Charging GST when not registered, or under composition. Only a registered restaurant outside composition may collect GST.
• Alcohol on the GST bill. Alcoholic drinks for human consumption are outside GST and taxed by the state; bill them as your state’s rules require, separately from the GST bill.