Restaurant bill format: what a GST bill must show.
Every line your restaurant bill needs under GST and FSSAI rules, with a labelled sample, and how a composition scheme bill of supply is different.
Updated 5 October 2026
A GST restaurant bill in India must show your name, address and GSTIN, a consecutive invoice number unique for the financial year, the date, what was sold, the taxable value, CGST and SGST with their rates, and the total. FSSAI also requires your 14-digit FSSAI number on every bill. A composition restaurant issues a bill of supply with no GST instead.
What must be on a restaurant tax invoice?
Rule 46 of the CGST Rules, 2017 lists what a tax invoice must contain (Rule 46 explained). For a typical dine-in bill, that means:
| Detail | What to print |
|---|---|
| Supplier details | Restaurant or legal name, address, GSTIN |
| Invoice number | Consecutive, unique in the financial year, up to 16 characters (letters, numbers, “-” and “/”) |
| Date | Date of the bill |
| Title | “Tax Invoice” (or “Bill of Supply” under composition) |
| Items | Description of each dish, quantity, rate and amount |
| SAC code | 996331 for restaurant services (see the note below) |
| Taxable value | Value after any discount |
| GST | Rate and amount of CGST and SGST (IGST only for inter-state supplies) |
| Total | Bill total, with any round-off shown |
| FSSAI number | Your 14-digit licence or registration number (FSSAI order, applicable since 1 January 2022) |
| Signature | Signature or digital signature of the supplier (on printed POS bills this is usually a printed authorisation line; ask your CA) |
The customer’s name and address are needed for unregistered customers only when the bill is ₹50,000 or more, or when they ask. If a business customer gives you their GSTIN, it goes on the invoice.
SAC codes: 996331 covers services of restaurants, cafés and similar eating places, including takeaway and delivery. Under Notification 78/2020-Central Tax, businesses with aggregate turnover up to ₹5 crore may leave the code off invoices to unregistered buyers; above ₹5 crore, six digits are required on invoices (Notification 78/2020 summary). Many restaurants print it anyway.
A sample restaurant bill
SAMPLE – NOT A VALID INVOICE. The restaurant, GSTIN and FSSAI number below are made up to show the layout. Use the bills from your own billing system.
| SAMPLE ONLY · Example Kitchen (fictional) · Shop 1, Sample Road, Navi Mumbai GSTIN: 27ABCDE1234F1Z5 (example) · FSSAI Lic. No: 1XXXXXXXXXXXXX (example) TAX INVOICE · Bill No: EK2627/145 · Date: 05-10-2026 · Table T4 · SAC 996331 | |||
|---|---|---|---|
| Item | Qty | Rate | Amount |
| Paneer Tikka | 1 | ₹280.00 | ₹280.00 |
| Dal Makhani | 1 | ₹240.00 | ₹240.00 |
| Butter Naan | 4 | ₹60.00 | ₹240.00 |
| Sub total | ₹760.00 | ||
| CGST @ 2.5% on ₹760.00 | ₹19.00 | ||
| SGST @ 2.5% | ₹19.00 | ||
| Total | ₹798.00 | ||
| SAMPLE – NOT A VALID INVOICE | |||
To check the GST maths on any amount, use the restaurant GST calculator. Why 5%? See GST on restaurant food.
How is a composition bill of supply different?
- The title is “Bill of Supply”, not “Tax Invoice”.
- No CGST or SGST lines. The restaurant pays 5% of turnover itself and cannot collect GST from guests.
- The words “composition taxable person, not eligible to collect tax on supplies” must be printed at the top of the bill.
- GSTIN, invoice number, date, items, total and FSSAI number are still needed.
What should not be on a restaurant bill?
- A default service charge. Consumer guidelines bar adding it automatically. See service charge rules.
- GST on a composition bill, or GST at 18% if you are a standalone restaurant.
- Bill numbers that restart or repeat within a financial year, or are shared by two outlets with one GSTIN.
Restaurant bills from Venditas
Venditas GST billing prints your legal name, address, GSTIN and FSSAI number on every bill, titles it “Tax Invoice” or “Bill of Supply” depending on your GST mode, splits CGST and SGST by rate, and numbers bills in one series per financial year with a prefix per outlet. A bill reprinted later is marked as a copy and recorded. Bills print on a receipt printer from the browser, and a UPI QR for the exact amount can go on the bill. Try it free for 30 days.
This guide is general information as of October 2026, not tax or legal advice. Check your bill format with your CA.
Sources
Quick answers
What must a restaurant bill show under GST?
Your name, address and GSTIN; a serial invoice number unique for the financial year; the date; a description of what was sold; the taxable value; the GST rate and amount (CGST and SGST); the total; and your FSSAI number. Rule 46 of the CGST Rules lists the tax invoice details.
Is the SAC code mandatory on a restaurant bill?
SAC 996331 covers restaurant services. Businesses with turnover up to ₹5 crore may leave the code off invoices to unregistered customers (most dine-in guests). Above ₹5 crore, six digits are required. Ask your CA what applies to you.
How should restaurant bill numbers be formatted?
Consecutive, unique within the financial year, and no longer than 16 characters. Letters, numbers, hyphens and slashes are allowed, for example SG2627/145. If two outlets share a GSTIN, give each its own prefix so numbers never repeat.
What is different on a composition scheme bill?
A composition restaurant issues a bill of supply instead of a tax invoice, shows no GST, and must print “composition taxable person, not eligible to collect tax on supplies” at the top.
Do I need the customer’s name on a restaurant bill?
Not for everyday dine-in bills. For unregistered customers, name and address are required on the tax invoice only when the value is ₹50,000 or more, or when the customer asks for them.
Can I make a restaurant bill online?
Bills should come from the billing system you use to record your sales, so they match your GST returns. A bill made up in a separate online tool is not a record of a real sale.
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