A customer questions the tax on a bill. Your accountant says the GST breakup is missing. The cashier is unsure whether to add 5% once or split it into CGST and SGST. Meanwhile, the queue at the counter keeps growing.
These are not small formatting problems. A wrong restaurant bill can create customer complaints, mismatched GST reports, slower checkout, and avoidable compliance risk.
Restaurant owners need a bill format that is clear for customers, practical for staff, and correctly configured for the business's GST status and tax treatment.
There is no single government-prescribed visual design for a restaurant GST bill. A registered restaurant's invoice must contain the applicable particulars under Rule 46 of the CGST Rules. Most standalone restaurant services attract 5% GST without input tax credit.
Quick Answers for Restaurant Owners
- GST law does not require one fixed visual invoice design.
- Most standalone restaurant services attract 5% GST without ITC.
- For a normal intra-State bill, 5% is generally split into 2.5% CGST and 2.5% SGST.
- An applicable Union Territory normally uses 2.5% CGST and 2.5% UTGST.
- A non-GST-registered restaurant should not collect GST.
- The restaurant's GSTIN and 14-digit FSSAI number should appear where applicable.
- Inclusive and exclusive menu pricing must not be mixed accidentally.
- POS software can automate invoice numbering, tax calculation, printing, and GST reports.
Why Restaurant Owners Struggle With GST Billing
Restaurant billing looks simple until real orders, discounts, taxes, and different payment modes begin to overlap. Common owner and cashier pain points include:
Wrong GST Split
Cashiers sometimes enter 5% CGST plus 5% SGST, turning a 5% tax into 10%.
Inclusive vs Exclusive Rates
Menu prices and POS tax settings do not match, so the printed total surprises the customer.
Missing Business Details
The invoice is printed without the correct GSTIN, FSSAI number, address, or sequential bill number.
Sales Do Not Reconcile
Cash, UPI, card, cancelled bills, and GST summaries show different totals at day-end.
If these problems are frequent, read our practical guide on reducing restaurant billing mistakes.
Is There a Fixed GST Bill Format for Restaurants?
No. GST law does not prescribe one compulsory visual layout for every restaurant invoice.
A restaurant may use a thermal receipt, an A4 invoice, a PDF, or a digital bill, provided the required particulars are present and readable.
The Central Board of Indirect Taxes and Customs (CBIC) states that there is no particular invoice format; Rule 46 prescribes the particulars that an invoice must contain. A compact receipt can be used, but saving paper should not result in missing tax information.
Restaurants moving away from bill books can use this guide on switching from handwritten bills to digital receipts.
What Is the GST Rate on Restaurant Bills in India in 2026?
For most standalone restaurants, cafés, dhabas, and similar food-service outlets, restaurant service is taxed at 5% without input tax credit (ITC), as reflected in the GST Council's restaurant-services guidance.
| Supply Type | Typical GST Treatment | ITC Position |
|---|---|---|
| Standalone restaurant dine-in | 5% GST | Without ITC |
| Takeaway or food parcel from a restaurant | 5% GST | Without ITC |
| Restaurant service from specified premises | 18% GST | With ITC, subject to applicable conditions |
| Alcoholic liquor for human consumption | Outside GST; State VAT or other State levies may apply | Not treated as a normal GST restaurant supply |
From 1 April 2025, Notification No. 05/2025-Central Tax (Rate) links the definition of specified premises to hotel-accommodation conditions, including the value of accommodation supplied from the premises in the preceding financial year and prescribed declarations.
Important: If your restaurant operates inside a hotel or mixed hospitality property, confirm the correct rate and ITC treatment with your tax professional. A restaurant that is not registered under GST should not collect GST merely because a billing app can add it.
Should a Restaurant Show CGST and SGST Separately?
Yes, for a normal intra-State taxable restaurant bill, the total 5% GST is generally split into two equal parts.
Restaurant in a State
2.5% CGST plus 2.5% SGST.
Applicable Union Territory
2.5% CGST plus 2.5% UTGST, such as in Chandigarh.
Inter-State Supply
IGST applies where the supply is legally treated as inter-State.
Do not enter 5% as CGST and another 5% as SGST. That would make the total tax 10%, not 5%.
Mandatory Fields in a Restaurant GST Bill
A GST-ready restaurant invoice should include the fields that apply to the transaction. The checklist below reflects the invoice particulars under Rule 46 and restaurant-specific operational requirements.
Restaurant and Registration Details
Legal or trade name, complete address, GSTIN when registered, 14-digit FSSAI licence or registration number, and customer-support details.
Invoice Identification
Unique consecutive invoice number, invoice date, billing time, order type, and table, token, or order number where applicable.
Item and Value Details
Item description, quantity, unit price, item value, discount, taxable value, and HSN/SAC details where required.
Tax and Payment Details
GST rate, CGST and SGST/UTGST or IGST amount, other lawful charges, round-off, final amount, payment mode, and reverse-charge indication where applicable.
FSSAI requirement: FSSAI has directed food businesses to mention their licence or registration number on receipts, invoices, cash memos, and bills. It should not be treated as an optional decorative field.
Customer name, address, and GSTIN should be captured when required for the nature and value of the transaction or when a registered customer requests a proper business invoice.
Restaurant GST Bill Format: Practical Sample
The following is a simple structure for a restaurant invoice. Your actual bill can be designed for 58 mm, 80 mm, A4, or digital PDF output.
| Sample Restaurant GST Invoice | |
|---|---|
| Restaurant | ABC Family Restaurant |
| Address | Sample Market, Ludhiana, Punjab |
| GSTIN | 03XXXXXXXXXXXX |
| FSSAI No. | 1XXXXXXXXXXXXX |
| Invoice | INV-2026-00125 |
| Date and Time | 27-08-2026, 8:15 PM |
| Order Type | Dine-in, Table 8 |
| Food Subtotal | ₹1,000.00 |
| Discount | ₹100.00 |
| Taxable Value | ₹900.00 |
| CGST @ 2.5% | ₹22.50 |
| SGST @ 2.5% | ₹22.50 |
| Grand Total | ₹945.00 |
| Payment Mode | UPI |
This is an illustrative sample, not a substitute for a tax professional's review of your specific outlet, supplies, and registration status.
How to Calculate 5% GST on a Restaurant Bill
Menu Prices Exclude GST
For a taxable value of ₹900, total GST is ₹45. CGST is ₹22.50, SGST is ₹22.50, and the final amount is ₹945.
Menu Prices Include GST
For a GST-inclusive amount of ₹1,050, taxable value is ₹1,000, total GST is ₹50, CGST is ₹25, and SGST is ₹25.
5% GST example on ₹900 taxable value
The billing system should clearly know whether item prices are tax-inclusive or tax-exclusive. Mixing the two methods is a common reason why the printed total does not match the menu or accounting report.
GST Invoice vs Normal Restaurant Bill
| Situation | What the Restaurant Should Do |
|---|---|
| Restaurant is registered under GST and makes a taxable supply | Issue a tax invoice with applicable GST particulars and tax breakup. |
| Restaurant is not registered under GST | Issue a normal bill or receipt and do not collect GST. |
| Restaurant supplies taxable and exempt items to an unregistered customer | An invoice-cum-bill of supply may be relevant, subject to applicable GST rules. |
| Restaurant serves alcohol for human consumption | Show the applicable State tax treatment separately from GST-taxable food supplies. |
10 Restaurant GST Billing Mistakes to Avoid
Charging 10% Instead of 5%
Entering 5% CGST and 5% SGST instead of 2.5% each.
Collecting GST Without Registration
A non-registered business should not charge GST.
Missing or Incorrect GSTIN
The restaurant's GSTIN is absent, incomplete, or printed incorrectly.
Missing FSSAI Number
The food-business licence or registration number is not printed on the bill.
Duplicate Invoice Numbers
Manual numbering creates gaps, repeats, and audit confusion.
Wrong Discount Sequence
Tax is calculated on the wrong value because the discount workflow is inconsistent.
No Clear Tax Breakup
The applicable CGST/SGST or CGST/UTGST amounts are not visible separately.
Wrong Treatment of Alcohol
State tax and GST-taxable supplies are mixed into one tax line.
No Cancellation Trail
Voided bills disappear without an audit record or staff accountability.
Reports Do Not Reconcile
Bills, payment modes, and GST summaries show different totals.
Repeated mistakes can cost more than the software used to prevent them. See restaurant POS costs and ROI in India for a practical comparison.
How Restaurant Billing Software Reduces GST Errors
A well-configured restaurant POS does more than print a receipt. It creates a consistent billing process from order entry to tax reports.
Business Details
Stores the restaurant's GSTIN, FSSAI number, address, and invoice settings.
Automatic Tax
Calculates the configured CGST, SGST, UTGST, or IGST consistently.
Invoice Control
Generates sequential bill numbers and records edits and cancellations.
Payment Reports
Tracks cash, UPI, card, and supported split-payment collections.
GST Summaries
Produces date-wise and outlet-wise tax summaries for review.
Offline Billing
Keeps billing available during internet disruption where offline mode is supported.
Offline operation matters because tax accuracy should not disappear when connectivity does. Learn how to keep billing, KOT, and payments running when the restaurant internet is down.
How Bill Sarthi Helps With Restaurant GST Billing
Bill Sarthi restaurant billing software is built for restaurants, cafés, dhabas, bakeries, cloud kitchens, QSRs, and growing food businesses that need faster billing with better control.
Depending on the selected plan and configuration, Bill Sarthi supports restaurant workflows such as:
- GST-ready invoices with configurable business details
- CGST, SGST, and other supported tax configurations
- Automatic invoice numbering
- Billing on Android, iOS, and web-supported devices
- Bluetooth and thermal receipt printing
- WhatsApp invoice sharing
- KOT and order management
- Cash, UPI, and other payment-mode reports
- Inventory, staff controls, and detailed business reports
- Offline billing with later sync
Before choosing any POS, compare billing speed, tax settings, reporting, offline support, and staff permissions. Our 2026 restaurant billing software comparison guide explains what to check.
Restaurant GST Bill Setup Checklist
- Restaurant legal name and address are correct.
- GSTIN matches the registered business.
- FSSAI number is printed correctly.
- Invoice number is unique and sequential.
- GST registration status is correctly enabled or disabled.
- Applicable restaurant-service rate is confirmed.
- CGST/SGST or CGST/UTGST split is correct.
- Inclusive or exclusive menu pricing is configured consistently.
- Discount calculation has been tested.
- Alcohol or other differently taxed supplies are separated where applicable.
- Payment-mode totals match sales totals.
- Cancelled bills remain visible in the audit trail.
- Thermal and PDF invoice formats are readable.
- A test bill has been reviewed by your accountant or GST professional.
Frequently Asked Questions About Restaurant GST Bills
What is the correct GST bill format for a restaurant?
There is no single compulsory visual design. A GST-registered restaurant should issue an invoice containing the applicable Rule 46 particulars, including supplier details, GSTIN, invoice number and date, description, taxable value, tax rate, tax amount, and other relevant fields.
What is the GST rate on a restaurant bill in India?
Most standalone restaurant services, including dine-in and takeaway, attract 5% GST without input tax credit. Restaurant service from specified premises generally attracts 18% with ITC, subject to the applicable conditions.
Is restaurant GST 5% in total or 5% plus 5%?
It is 5% in total for the standard restaurant-service rate. For a normal intra-State bill, it is generally split into 2.5% CGST and 2.5% SGST, or 2.5% CGST and 2.5% UTGST in an applicable Union Territory.
Is the FSSAI number mandatory on a restaurant bill?
Yes. FSSAI has directed food businesses to mention their 14-digit FSSAI licence or registration number on receipts, invoices, cash memos, and bills.
Can a restaurant charge GST without a GST number?
No. A restaurant that is not registered under GST should not collect GST from customers. It can issue a normal bill or receipt without GST.
Should a restaurant bill show CGST and SGST separately?
For a normal intra-State taxable transaction, the applicable CGST and SGST or UTGST amounts should be shown clearly. This helps customers and accountants verify the tax calculation.
Is GST charged on alcohol in a restaurant?
Alcoholic liquor for human consumption is outside GST. Applicable State VAT or other State levies may apply, while GST continues to apply to taxable food and restaurant services.
Can restaurant billing software calculate GST automatically?
Yes. Once the business registration, tax rates, and inclusive or exclusive price settings are configured correctly, restaurant billing software can calculate tax, print the breakup, and generate GST reports automatically.
Can Bill Sarthi create GST-ready restaurant invoices?
Yes. Bill Sarthi supports GST-ready restaurant billing for India-region workflows, including configurable invoice details, tax breakup, automatic invoice numbering, thermal printing, digital sharing, and GST reports, depending on the selected plan and setup.
Official References
- CBIC: Tax Invoice, Credit and Debit Note Rules
- CBIC GST FAQs
- Notification No. 05/2025-Central Tax (Rate)
- GST Council: GST on Restaurant Services
- FSSAI order on mentioning licence or registration number on bills
Disclaimer: This article provides general information and a practical billing checklist. GST, State tax, and invoicing treatment can vary with registration status, place of supply, business model, premises, and items sold. Consult a qualified tax professional for advice specific to your restaurant.
Key Takeaways
- There is no single compulsory visual restaurant GST invoice design.
- Rule 46 particulars matter more than decorative bill formatting.
- Most standalone restaurant services attract 5% GST without ITC.
- A normal intra-State 5% bill generally shows 2.5% CGST and 2.5% SGST or UTGST.
- GSTIN, FSSAI number, invoice identification, taxable value, and tax breakup must be configured carefully.
- Billing software can reduce calculation, numbering, reconciliation, and reporting mistakes.
Final Thoughts
A restaurant GST bill should do more than show the amount payable.
It should help the customer understand the charge, help the cashier settle the order quickly, and help the owner keep sales and tax records consistent.
When invoice details and tax settings are configured correctly, restaurants can spend less time correcting bills and more time serving customers.
The goal is simple: create clear, accurate restaurant bills that remain easy for customers, staff, owners, and accountants to understand.
Create GST-Ready Restaurant Bills More Easily
Use Bill Sarthi to manage restaurant billing, GST-ready invoices, payments, orders, KOTs, inventory, and business reports through one connected system.
