Gym membership receipt format
Download a free gym membership fee receipt format in Excel, Word and PDF. Includes member name, plan name, duration, 18% GST (SAC 999321) and CGST/SGST split — suitable for gyms, yoga studios, coaching centres and clubs.
What is a gym membership fee receipt?
A gym membership fee receipt is issued by a gym, fitness centre, yoga studio, swimming club or coaching centre when a member pays their subscription fee. For GST-registered businesses, it is also a tax invoice that the member can use for reimbursement claims (e.g. corporate wellness benefits) and that the gym reports in their GSTR-1.
GST on gym memberships (SAC 999321)
The SAC code for services provided by fitness centres, gyms, swimming clubs and similar recreational services is 999321. The applicable GST rate is 18% (9% CGST + 9% SGST for intra-state). This applies to membership fees, personal training fees and locker rentals.
Membership receipt format preview
| Plan / Service | SAC | Duration | Fee (₹) | CGST 9% (₹) | SGST 9% (₹) | Total (₹) |
|---|---|---|---|---|---|---|
| Quarterly Membership (Jun–Aug 2026) | 999321 | 3 months | 4,500.00 | 405.00 | 405.00 | 5,310.00 |
| Personal Training (8 sessions) | 999321 | 3 months | 6,400.00 | 576.00 | 576.00 | 7,552.00 |
| Locker Rental | 997212 | 3 months | 600.00 | 54.00 | 54.00 | 708.00 |
| Grand Total | ₹ 13,570 | |||||
Mandatory fields on a membership receipt
- Business name, address and GSTIN
- Receipt number (serial, unique per financial year) and date
- Member name, contact and membership plan name
- Plan start date and end date
- Fee amount, GST rate, CGST and SGST amounts
- Total amount paid, payment mode (cash / UPI / card / bank transfer)
- Authorised signature or stamp
Recommended for gyms: digital membership management
Manual Excel sheets are hard to maintain for a gym with 100+ members at different renewal dates. BillRaja's membership billing software tracks each member's plan, sends renewal reminders automatically and generates GST receipts with one tap.
Frequently asked questions
What GST rate applies to gym memberships?
Does a gym need to register for GST?
What fields should a gym membership fee receipt include?
Can I use this format for a yoga studio, coaching centre or swimming club?
Is this gym fee receipt template free?
Related tools & guides
Manage memberships & billing automatically.
BillRaja membership mode tracks plans, renewals, attendance and auto-generates GST fee receipts. Free for 3 months — no credit card.