01
Tax Invoice (Regular GST)
A dine-in or takeaway bill for a GST-registered restaurant. Every Rule 46 field, the FSSAI line, CGST and SGST split correctly, and live formulas. Type the order, it totals itself.
Restaurant Bill Format for Indian Restaurants
A ready-to-use restaurant bill in Excel that is actually GST and FSSAI compliant. The 5% tax split done right, your FSSAI number where the law wants it, no illegal service charge, and a separate bill of supply for composition restaurants. Updated July 2026.
- CGST 2.5% and SGST 2.5% shown as two lines, the way Rule 46 wants
- Your 14-digit FSSAI number on the bill, mandatory since October 2021
- No service-charge line, because auto-levying it is now unlawful
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Petpooja presents
Restaurant Bill Format
For Indian Restaurants
4
Sheets · Excel template
FY 2026-27
What's Inside
Four sheets, one compliant bill
02
Bill of Supply (Composition)
For a composition-scheme restaurant. No tax shown or collected, and the mandatory 'composition taxable person' declaration built in. Use this instead of the tax invoice.
03
GST & Compliance Reference
The restaurant rate card, what the FSSAI order requires on your bill, the current legal position on service charge, and the Rule 46 field checklist.
04
Plain-English Instructions
How to fill it in five minutes, which sheet is yours, and the four things restaurants get wrong on their bills, explained without the jargon.
Do all of this automatically with Petpooja Invoice
The template gets the format right. Petpooja Invoice does it on every order: GST invoices with the tax split done correctly, e-invoices, e-way bills, and a live GSTR-1 register.
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Why This Matters
Most Restaurant Bills Are Quietly Non-Compliant
A restaurant bill looks simple. It is also one of the most regulated pieces of paper a food business hands out, and most of them get at least one thing wrong.
The commonest error is the tax line. A bill that says "GST 5%" as a single figure is not compliant, even though the restaurant GST rate itself is right. Rule 46 of the GST rules wants it split: 2.5% CGST and 2.5% SGST, as two separate lines. Software does this quietly, but the moment someone bills on a notepad or a basic template, the split disappears.
Then there is the FSSAI number. Since October 2021, every food business has had to print its 14-digit FSSAI licence or registration number on the bill. Not on the wall, on the bill. Plenty of restaurants still miss it, and a bill without it is not compliant.
And then service charge, which has become genuinely risky. Adding it automatically is now unlawful. The consumer authority barred it in 2022, and the Delhi High Court upheld that ban in March 2025. A pre-printed "service charge 10%" line is not just bad manners, it is an unfair trade practice. A tip is the guest's choice, never your line item.
None of this is hard once the format is right. Good restaurant billing gets the tax split, the FSSAI line, and the service-charge rule correct by default, and this template ships a separate bill of supply for a composition scheme restaurant, which must not show tax at all.
Sample Preview
What a compliant bill looks like
Here's a preview of what you'll get inside:
Header: restaurant name, address, GSTIN, and the 14-digit FSSAI number, with a serial bill number unique for the year
Items: each dish with quantity, rate, and amount, under SAC 9963 for restaurant service
The tax split: taxable value, then CGST 2.5% and SGST 2.5% on separate lines, never one merged "5% GST"
No service charge: there is no such line, by design. A tip stays the guest's choice
Total: rounded to the rupee, inclusive of tax, with the authorised-signatory line Rule 46 expects on a printed bill
... plus the composition bill of supply, the full rate card, and the Rule 46 field checklist, across 4 sheets.
Key Stats
The numbers on your bill
5%
GST on ordinary restaurant service, split as 2.5% CGST and 2.5% SGST, with no input tax credit. Unchanged by the GST 2.0 reform of September 2025. Only hotel restaurants above ₹7,500 room value charge 18%.
Source: CGST rate notifications on the GST portal14-digit
Your FSSAI licence or registration number, mandatory on every bill since 1 October 2021. A food bill without it is not compliant.
Source: FSSAI order dated 8 June 20212022+2025
The consumer authority barred automatic service charge in 2022, and the Delhi High Court upheld that ban in March 2025. It cannot be added to a bill by default.
Source: CCPA Guidelines 2022; Delhi HC, 28 March 2025
Common Mistakes
6 Bill Mistakes Restaurants Make
01
Showing '5% GST' as one line
Rule 46 wants 2.5% CGST and 2.5% SGST as two separate lines. A single merged GST figure is not a compliant tax invoice.
02
A pre-printed service charge
Auto-levying service charge is unlawful since the 2022 consumer guidelines, upheld by the Delhi High Court in 2025. Leave it off the bill entirely.
03
No FSSAI number on the bill
Your 14-digit FSSAI number has been mandatory on the bill, not just the wall, since 1 October 2021.
04
A composition restaurant showing tax
On the composition scheme you cannot collect or show GST. You issue a bill of supply, not a tax invoice, with the composition declaration.
05
Charging 5% on a sealed bottle
A sealed soft drink or packaged item sold as-is carries its own product GST rate and cannot be sold above MRP. Only prepared, served food is restaurant service at 5%.
06
Reusing bill numbers
The serial number must be unique across the financial year. Restarting it mid-year, or repeating one, breaks the tax-invoice trail.
Comparison
Tax Invoice vs Bill of Supply
| Aspect | Tax Invoice | Bill of Supply |
|---|---|---|
| Who issues it | A regular GST-registered restaurant | A composition-scheme restaurant |
| Document header | TAX INVOICE | BILL OF SUPPLY |
| GST shown | Yes, CGST 2.5% + SGST 2.5% | No tax shown at all |
| Can collect GST from guest | Yes | No, never |
| Mandatory declaration | None special | 'Composition taxable person, not eligible to collect tax' |
| FSSAI number | Required | Required |
| Service charge | Not permitted to auto-levy | Not permitted to auto-levy |
Bill it right, every time
Download the free template and hand your guests a bill that is compliant by default, tax split and all.
FAQ
Frequently asked questions
What GST rate applies to a restaurant bill?
For an ordinary restaurant, dine-in or takeaway, it is 5%, shown as 2.5% CGST and 2.5% SGST, with no input tax credit. This did not change under the GST 2.0 reform of September 2025. The only common exception is a restaurant inside a hotel where a room crossed ₹7,500 a night in the previous year, which is taxed at 18% with credit. Cloud kitchens and standalone caterers are at 5% like a normal restaurant. If you are unsure which applies, check your registration with your accountant. A quick GST calculator helps you sanity-check a bill, and our GST rate finder covers other items you sell.
Is the FSSAI number really required on the bill?
Yes. Since 1 October 2021, an FSSAI order requires every food business to print its 14-digit FSSAI licence or registration number on cash receipts, invoices, and bills. It is not enough to display it on the wall. A restaurant bill without the FSSAI number is not compliant, and it is one of the most common things inspectors and consumers notice. The template has a dedicated FSSAI line so it cannot be forgotten.
Can a restaurant still add a service charge?
Not automatically. The Central Consumer Protection Authority barred restaurants from adding service charge by default in 2022, and the Delhi High Court upheld that ban on 28 March 2025, calling an auto-levied service charge an unfair trade practice. A tip or voluntary contribution is entirely the guest's choice and must never be pre-printed as a charge. That is why this bill format has no service-charge line. If a guest does choose to add an amount that the restaurant then charges, GST applies on it at the restaurant rate.
What is the difference between a tax invoice and a bill of supply?
A regular GST-registered restaurant issues a tax invoice, which shows CGST and SGST and collects tax from the guest. A restaurant on the composition scheme issues a bill of supply, which shows no tax at all, because a composition restaurant pays 5% out of its own turnover and cannot collect GST from customers. A composition bill must also carry the declaration "composition taxable person, not eligible to collect tax on supplies". The template includes both, so you use whichever matches your registration.
Do I have to give a bill for every order?
In practice yes, and it is good for your own records. The strict legal minimum is that a tax invoice need not be issued for a sale under ₹200 to a customer who does not want one, provided you raise a single consolidated bill at the close of the day for all such small sales. Above that, or whenever the customer asks, a proper bill is required. Since a POS or a template makes billing every order effortless, most restaurants simply bill everything, which is the safer habit. Only large chains above the turnover threshold need e-invoicing with IRN and QR.
About Petpooja
Petpooja is India's leading SME business software suite, trusted by 1,50,000+ businesses across restaurants, retail, healthcare, manufacturing, and more. From billing and payroll to task management and procurement Petpooja helps Indian businesses run better, every day.
Let the bill compute itself
Petpooja Invoice and POSS generate a GST and FSSAI compliant bill on every order, split the tax correctly, and keep the serial numbering clean, so compliance is automatic instead of something you check by hand.
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