Free template
Restaurant bill format: a free GST bill in Word and Excel
A restaurant bill shows the restaurant's name, address and GSTIN, a bill number and date, what was served with quantity and price, the GST split into CGST and SGST, and the total. Most restaurants charge 5% without input tax credit, which is 2.5% CGST plus 2.5% SGST on the bill value. Restaurants inside high-tariff hotels are taxed differently, and restaurants in the composition scheme issue a bill of supply with no tax shown.
Download the restaurant bill format
Free, no sign-up, no email. Opens in Excel, Google Sheets and LibreOffice Calc; the spreadsheet in Word, Google Docs and LibreOffice.
The Excel file does the arithmetic: type a quantity and the line value, the CGST, SGST and bill total follow, with the round-off. The Word file is laid out to print on A4. Both hold the same sample.
A filled-in sample
A dine-in bill from a Pune restaurant: three thalis, a paneer dish, four naans, three chaas and two plates of gulab jamun, ₹1,185 in all. GST at 5% adds ₹29.63 of CGST and ₹29.63 of SGST, and the bill rounds down by 26 paise to ₹1,244.
TAX INVOICE
Customer copy
Annapurna Bhojanalay
12, Sample Road, Shivaji Nagar
Pune, Maharashtra 411005
GSTIN: 27BCDDE5791F1ZA
Guest
Dine-in guest
Table 6
Pune, Maharashtra
GSTIN: Unregistered
State: Maharashtra (27)
Order
Dine-in
KOT 2291
Paid in full: UPI
Ref: 62XXXXXXXX88
| # | Description | HSN/SAC | Qty | Rate | Taxable | CGST | SGST | Amount |
|---|---|---|---|---|---|---|---|---|
| 1 | Veg thali | 996331 | 3 Nos | 180.00 | 540.00 | 13.50 @2.5% | 13.50 @2.5% | 567.00 |
| 2 | Paneer butter masala | 996331 | 1 Plate | 240.00 | 240.00 | 6.00 @2.5% | 6.00 @2.5% | 252.00 |
| 3 | Butter naan | 996331 | 4 Nos | 45.00 | 180.00 | 4.50 @2.5% | 4.50 @2.5% | 189.00 |
| 4 | Masala chaas | 996331 | 3 Glass | 35.00 | 105.00 | 2.63 @2.5% | 2.63 @2.5% | 110.26 |
| 5 | Gulab jamun, 2 pieces | 996331 | 2 Plate | 60.00 | 120.00 | 3.00 @2.5% | 3.00 @2.5% | 126.00 |
| Total | 1,185.00 | 29.63 | 29.63 | 1,244.26 | ||||
Taxable value₹1,185.00
CGST₹29.63
SGST₹29.63
Round off−₹0.26
Bill total₹1,244.00
In words: Indian Rupees One Thousand Two Hundred Forty Four Only
Every line carries the same SAC code, because a restaurant sells one kind of service. That is why this bill needs no HSN summary at the foot.
What each field is for
| Field | What to write | Needed |
|---|---|---|
| Restaurant name, address, GSTIN | Printed at the top. The GSTIN is what makes the bill a tax invoice. | Always |
| Bill number | A running series of up to 16 characters, restarting each financial year. One number per bill, and a cancelled bill stays in the book. | Always |
| Date and table | The date of service. The table or KOT number lets you trace a disputed bill. | Always |
| Items, quantity and rate | One line per dish or drink, so the guest can check the bill against what they ordered. | Always |
| SAC code | Restaurant services are SAC 996331, covering dine-in, takeaway and delivery of cooked food. | Always |
| GST rate | 5% (2.5% CGST + 2.5% SGST) without input tax credit for most restaurants. 18% with credit for a restaurant in a hotel whose room tariff is above ₹7,500 a night. Confirm which applies to you. | Always |
| Discount | As a rupee amount on the line it applies to. GST is worked out after it. | If any |
| Service charge | If you add one, it is treated as part of the value of the supply, so GST is worked out on it too. Show it as its own line. | If any |
| Total and round off | Round to the rupee and show the round-off, so the till matches the bill. | Always |
| Payment mode | Cash, UPI or card. With UPI, keep the reference. | Advised |
| FSSAI licence number | Not a GST field. FSSAI asks food businesses to print their licence number on bills, which is why the sample has a line for it. | Advised |
Which GST rate applies to your restaurant?
- Standard restaurant: 5% without input tax credit, split 2.5% CGST + 2.5% SGST. This also covers takeaway and delivery by the restaurant.
- Restaurant inside a hotel whose room tariff is above ₹7,500 a night: 18% with input tax credit.
- Composition scheme: a flat 5% of turnover that you pay yourself. You do not show tax on the bill; you issue a bill of supply with the composition declaration. The scheme does not allow inter-state supply, and it gives up input credit.
- Orders through a delivery app: the app, not you, pays the GST on restaurant services supplied through it, so those orders are not billed with GST from your side.
Rates have been revised more than once recently, so check yours on the CBIC rate notification or with your CA. Liquor is outside GST and is billed separately under your state's rules.
Numbering and the day-end check
- One running series, restarting each financial year. AB/26-27/0001 onwards, and no gaps.
- Cancelled bills stay in the book. A missing number looks worse than a mistake.
- Total the day's bills. The taxable value and the CGST and SGST for the day are exactly what goes into your GST return, so a day-end total saves a month-end scramble.
- Keep the restaurant copy. The guest copy walks out of the door.
Using the files
- Both open in Microsoft Office, Google Docs and Sheets, LibreOffice, and Office or WPS on a phone.
- In Excel, the blue cells are sample data. Type over them. Rows without a quantity stay blank.
- This format is for your own sales. A bill is a record of what was actually sold, and it should match your till.
- For a bill book, print the Word file two to a page and have it bound in duplicate at any local press.
Rather do it on your phone? EstimateBill is made for quotes and invoices rather than a till, so keep your point-of-sale software for the counter. Where it fits is catering and party orders: quote the order, convert it to the invoice in one tap when it is confirmed, and send both as a PDF from your phone, offline, with no account.
Get EstimateBill, free · Or use the browser invoice generator
Questions people ask
What GST is charged on restaurant bills?
Most restaurants charge 5% GST without input tax credit, split as 2.5% CGST and 2.5% SGST. A restaurant in a hotel with a room tariff above ₹7,500 a night charges 18% with credit. Confirm the current rate with your CA or the CBIC notification.
Is a GSTIN mandatory on a restaurant bill?
If you are registered for GST, yes. The bill is a tax invoice and must carry your GSTIN, a serial number, the date, a description of what was supplied, the tax and the total.
Can a restaurant charge GST if it is not registered?
No. A restaurant that is not registered must not charge GST. It issues a plain bill with the items and the total.
Does GST apply to service charge?
Service charge is treated as part of the value of the supply, so GST is worked out on it as well. Show it as a separate line.
What is the SAC code for restaurant services?
SAC 996331 covers restaurant, cafe and similar eating facility services, including takeaway and delivery of cooked food.
Is a handwritten restaurant bill valid?
Yes, if it carries the same details: name, address and GSTIN, serial number, date, items, the CGST and SGST and the total. Print the Word file and have a bill book made.
What bill does a composition restaurant issue?
A bill of supply with no tax shown and the declaration "Composition taxable person, not eligible to collect tax on supplies" at the top.