F&BosA GST-compliant restaurant bill shows your name, address, GSTIN and FSSAI number, a unique invoice number and date, the SAC code 996331, each item with quantity and value, any discount and the taxable value, CGST and SGST (or IGST) with rates and amounts, and the total. Composition restaurants issue a bill of supply instead, with no GST charged.
Your POS prints hundreds of bills a day, so getting the format right once matters. This guide covers what a bill must contain. For the GST rules themselves, see our GST for restaurants guide, and for the bigger picture, our restaurant POS system guide.
Sample GST restaurant bill
An illustrative dine-in bill at a restaurant charging 5% GST. The numbers in brackets match the field table below.
12 Park Street, Kolkata 700016
GSTIN: 19ABCDE1234F1Z5 [2]
FSSAI Lic. No: 12822999000123 [3]
TAX INVOICE
Bill No: KOL/26-27/004521 [4]
Date: 11-10-2026 20:42 [5]
Dine-in · Table 7 · Captain: Ravi
Paid: UPI ₹586.00 [10]
Tax payable on reverse charge: No [11]
Illustrative only: the restaurant, GSTIN and FSSAI number are made up.
Field by field: what each line is for
| # | What the bill shows | Source |
|---|---|---|
| [1] | Restaurant's name and address | Rule 46(a) |
| [2] | Your GSTIN | Rule 46(a) |
| [3] | FSSAI licence or registration number | FSSAI order, enforced from 1 January 2022 |
| [4] | A unique serial number, up to 16 characters, consecutive within the financial year | Rule 46(b) |
| [5] | Date of issue | Rule 46(c) |
| [6] | SAC code for the service (996331 for restaurant service) | Rule 46 |
| [7] | Item description, quantity, value, discount and taxable value | Rule 46 |
| [8] | Tax rate and amount, split into CGST and SGST (or IGST) | Rule 46 |
| [9] | Total amount | Rule 46 |
| [10] | Payment method (not legally required, but needed for day-end reconciliation) | Good practice |
| [11] | Whether tax is payable on reverse charge | Rule 46(p) |
Rule 46 of the CGST Rules also lists the recipient's details and place of supply where they apply, and a signature or digital signature of the supplier or an authorised representative. For walk-in guests who aren't registered under GST, their name and address are needed only when the taxable value is ₹50,000 or more, or when the guest asks. Confirm details with your accountant, since rules are amended from time to time. Terms like SAC, IGST and input tax credit are explained in our restaurant POS glossary.
Which GST rate goes on the bill
- 5% without input tax credit for most restaurants, printed as CGST 2.5% + SGST 2.5%.
- 18% with input tax credit for restaurants inside hotels with a declared room tariff of ₹7,500 or more per night.
- IGST instead of CGST and SGST only where the supply is inter-state, which is rare for a restaurant meal.
Rates change through GST Council notifications, so confirm the current position before setting up your POS.
Composition scheme: the bill of supply
Restaurants under the composition scheme can't issue a tax invoice or collect GST from guests. They issue a bill of supply and must print "composition taxable person, not eligible to collect tax on supplies" at the top. The bill shows items and the total, with no GST lines. The words "composition taxable person" must also appear on signboards at each place of business.
Zomato and Swiggy orders
On orders placed through food delivery platforms, the platform collects and pays the GST under Section 9(5) and issues the invoice to the customer. You don't charge GST on those orders, but you should still record each one in your POS, marked as an aggregator order, so stock, food cost and reconciliation stay accurate. See our cloud kitchen POS guide for how delivery orders fit in.
Corporate and B2B bills
When a business customer, such as a company ordering office lunches or a catering client, wants to claim input tax credit, print their name, address and GSTIN on the invoice. Larger businesses may also need to issue e-invoices for B2B supplies once their turnover crosses the government threshold; check with your accountant.
Service charge, discounts and round-off
- Service charge: under India's 2022 consumer-protection guidelines it can't be mandatory or added by default. If a guest chooses to pay it, show it separately; it's part of the value for GST.
- Discounts given on the bill reduce the taxable value, so show them before tax.
- Round-off to the nearest rupee is common; show it as a separate line.
Set up your POS bill correctly
- Enter your legal name, address, GSTIN and FSSAI number once in the POS settings.
- Set the invoice number format, unique for each financial year and up to 16 characters.
- Configure GST rates by order type: dine-in, takeaway, delivery and aggregator.
- Add the SAC code 996331 to the bill template.
- Make sure discounts apply before tax and the tax split prints clearly.
- Use an 80 mm printer for full GST details; see our hardware setup checklist.
- Print a test bill and check every field in the table above.
Sources: CBIC: Rule 46, CGST Rules (tax invoice) · CBIC: Notification 3/2017 (composition rules) · FSSAI order on licence numbers on bills. This guide is general information, not tax advice.
Frequently asked questions
What must a restaurant bill include under GST?
Your name, address and GSTIN; a unique invoice number and date; the SAC code for restaurant service (996331); each item's description, quantity and value; discounts and the taxable value; the GST rate and amount split into CGST and SGST (or IGST); the total; and whether tax is payable on reverse charge. Restaurants must also print their FSSAI licence or registration number.
What is the SAC code for restaurant service?
SAC 996331 covers services provided by restaurants, cafés and similar eating places, including takeaway, room service and door delivery of food.
What should a composition-scheme restaurant print on its bill?
A composition restaurant issues a bill of supply, not a tax invoice, and must print "composition taxable person, not eligible to collect tax on supplies" at the top. It must not charge GST on the bill.
Is the FSSAI number mandatory on restaurant bills?
Yes. FSSAI requires food businesses, including restaurants, to print their 14-digit licence or registration number on bills, cash memos and receipts. Enforcement started on 1 January 2022.
Can a restaurant add a service charge to the bill?
Not automatically. Under India's 2022 consumer-protection guidelines, restaurants can't make a service charge mandatory or add it by default. If a guest chooses to pay one, show it separately; it forms part of the bill's value for GST.
Related POS guides
GST for restaurants in India
Rates, composition scheme and Section 9(5).
Read the guide → CHECKLISTRestaurant POS features checklist
25 must-haves and the question to ask every vendor.
Read the guide → SETUPRestaurant POS hardware setup checklist
Printers, network, power and go-live checks.
Read the guide →