GST on restaurant bills in India: what the bill must show
A GST restaurant bill shows who issued it (name, address, GSTIN), a unique bill number and date, the items with their value, the tax split into CGST and SGST, and the total. This guide covers the layout, round-off and service charge. It is general information, not tax advice.
What should a GST restaurant bill show?
- Your trade name, address and GSTIN.
- A bill number that runs in a consecutive series, so no number is repeated and none is skipped without a record.
- The date the bill was issued.
- A description of what was supplied: the items, with quantity and price.
- The value before tax, after any discount.
- The tax rate and the tax amount, shown as CGST and SGST for a sale within your state.
- The total amount payable, with any round-off shown as its own line.
- Your FSSAI licence number, which food businesses commonly print on bills — check the current FSSAI requirement for your licence type.
Where does the rule come from?
The contents of a tax invoice are set out in Rule 46 of the CGST Rules, 2017. Which items apply to your bill can depend on whether you are a regular taxpayer or use a different scheme, so confirm the exact list for your business with your chartered accountant (CA).
A worked example: from items to the final bill
The numbers below are an illustration of how the arithmetic works, using a 5% GST rate split into 2.5% CGST and 2.5% SGST. They are not advice on the rate that applies to you.
| Line | Amount |
|---|---|
| Items total (before tax) | ₹1,046.00 |
| CGST at 2.5% | ₹26.15 |
| SGST at 2.5% | ₹26.15 |
| Total before round-off | ₹1,098.30 |
| Round-off | −₹0.30 |
| Amount payable | ₹1,098.00 |
How does round-off work?
Round-off brings the amount payable to a whole rupee so nobody needs to hand back coins. Show it as its own line on the bill, as in the example above, and apply it to the final total rather than to individual items. Use the same rule on every bill, so your day-end totals match your bills.
How is service charge treated?
CBIC’s published FAQ says a service charge, like any other supply, is leviable to GST. Show it as a separate line on the bill, and include it in the value on which you calculate GST.
Whether a restaurant may add a service charge by default, and how it must be described to the customer, is a separate question that has been contested. Ask your CA before you print it by default.
Source: CBIC GST FAQ on service charge, as reproduced by TaxGuru (as of 16 October 2026)
Which GST rate applies to my restaurant?
The rate depends on the kind of business, so this guide does not list a rate for you. Standalone restaurants, restaurants inside hotels, and businesses on the composition scheme are treated differently. For restaurants inside hotels, the treatment is linked to the value of the hotel’s accommodation.
The rules for restaurants in hotels were changed by Notification 05/2025-Central Tax (Rate), dated 16 January 2025. Read the current notification, or ask your CA or the GST helpline, and then set the rate once in your billing system.
Source: Taxmann: CBIC amends the definition of specified premises (Notification 05/2025-Central Tax (Rate)) (as of 16 October 2026)
Mistakes that cause trouble at filing time
- Repeating or skipping bill numbers, or restarting the series in the middle of a financial year.
- Editing a bill after it is printed instead of cancelling it and issuing a new one, so there is no record of the change.
- Mixing tax-inclusive and tax-exclusive prices on the same menu without making the bill’s breakup clear.
- Calculating tax on the price before a discount when the discount was given on the bill.
- Leaving out service charge, packing charge or delivery charge from the value on the bill.
- Day-end totals that don’t match the bills, because round-off was applied inconsistently.
How HostAir bills handle this
HostAir builds each bill from the order. It prints your GSTIN and FSSAI number, calculates CGST and SGST, and handles discounts, service charge and round-off. The bill can carry a UPI QR code, and one payment can be split across UPI, card and cash.
You set your tax details once for the outlet. This guide is general information, so confirm the rate and the layout with your CA.
Frequently asked questions
- Do I print CGST and SGST separately?
- For a sale within your state, the tax is split into CGST and SGST, and each is shown with its own rate and amount on the bill.
- Should menu prices include GST?
- Either can work, but be consistent. Whichever you choose, the bill should make the breakup clear: value before tax, the CGST and SGST amounts, and the total.
- Does a discount reduce the GST on the bill?
- A discount given at the time of billing generally reduces the value on which tax is calculated. Confirm how your discount types should be treated with your CA.
- Can I change a bill after printing it?
- Treat a printed bill as final. If there is a mistake, cancel it and issue a new one so the change is on record. Overwriting a printed bill leaves no trail.
- Who decides which GST rate I should charge?
- Your CA, based on your business type and registration. The official source is the current CBIC notification. Don’t copy the rate from another restaurant.
- Why does the bill have a round-off line?
- It brings the amount payable to a whole rupee. Showing it as a separate line keeps the tax and item values on the bill unchanged and makes the day-end totals easy to reconcile.