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Restaurant bill format

Download a free restaurant bill format for India in Excel, Word and PDF. Covers table number, covers, SAC codes, CGST/SGST at 5% and optional service charge — for restaurants, cafes and dhabas.

Updated June 2026 · Includes FSSAI & GSTIN fields

What should a restaurant bill include?

A GST-registered restaurant must issue a bill that contains: business name, address, GSTIN and FSSAI licence number; a serial bill number and date; table number and covers; each food/drink item with SAC code, quantity and rate; taxable value; CGST and SGST amounts (or IGST for catering at a different state venue); and the total in figures.

GST rates for restaurants (2026)

Restaurant typeGST rateITC available?
Standalone AC / non-AC restaurant5% (2.5% CGST + 2.5% SGST)No
Restaurant in hotel (room tariff < ₹7,500)5% (2.5% CGST + 2.5% SGST)No
Restaurant in hotel (room tariff ≥ ₹7,500)18% (9% CGST + 9% SGST)Yes
Outdoor catering5% (2.5% CGST + 2.5% SGST)No

Restaurant bill format preview

#ItemSACQtyRate (₹)Amount (₹)CGST 2.5% (₹)SGST 2.5% (₹)Total (₹)
1Paneer Butter Masala9963312320.00640.008.008.00656.00
2Butter Naan (2 pcs)996331380.00240.003.003.00246.00
Grand Total₹ 1,250.50

Service charge — what you need to know

Service charge is not mandatory and cannot be collected without the customer's consent. The Central Consumer Protection Authority (CCPA) guidelines state that customers can request its removal. If service charge is collected by the restaurant (not as a tip), it is subject to GST at the restaurant rate.

Automate your restaurant billing

Manual bill books are slow and error-prone for a busy restaurant. BillRaja's restaurant billing software handles table management, kitchen order tickets (KOT), a public QR menu for dine-in or takeaway, and GST-compliant billing — all from your mobile.

Frequently asked questions

What GST rate applies to restaurants?
Most restaurants (non-AC, standalone) charge 5% GST without ITC. AC restaurants inside hotels with room tariff below ₹7,500 also charge 5%. Restaurants inside hotels with room tariff ₹7,500 or above charge 18% GST with ITC. Outdoor catering charges 5% GST. The correct rate depends on the restaurant category.
Should a restaurant bill show CGST and SGST separately?
Yes, for dine-in (intra-state supply) the GST on a restaurant bill must be split as CGST and SGST, each at half the applicable rate. For example, at 5% total GST the bill shows 2.5% CGST and 2.5% SGST. Takeaway and delivery are also intra-state and follow the same rule.
Is service charge mandatory on a restaurant bill?
No. The Government of India and the Competition Commission of India have clarified that service charge is voluntary and not mandatory. A restaurant cannot force customers to pay it. GST is not charged on service charge if it is treated as a "tip" — but if it appears as a separate line item collected by the restaurant, GST may apply.
Does a restaurant bill need HSN/SAC codes?
Restaurants supply a service, so the SAC (Service Accounting Code) applies rather than HSN. The SAC for restaurant and food supply services is 996331 (food served by restaurants) and 996334 (other food and beverage services). Businesses with turnover above ₹5 crore must mention SAC on the bill.
Is this restaurant bill format free to download?
Yes. All three formats (Excel, Word, PDF) are free. BillRaja offers a dedicated restaurant mode with table management, KOT printing, QR menu and GST-compliant billing.

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Table management, KOT printing, QR menu for dine-in or takeaway, and GST-compliant billing with WhatsApp sharing. Free for 3 months.

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