What a Restaurant Bill in India Must Show: A GST Bill Checklist

The checklist

• Restaurant name, address and GSTIN (if registered under GST).
• A tax invoice number that is unique for the financial year and runs in sequence. Rule 46 caps it at 16 characters; letters, numbers, "-" and "/" are allowed.
• The date of the invoice.
• Each item with its quantity and value; the SAC or HSN code where it is required.
• The taxable value, the tax rate and the tax amount, split into CGST and SGST (or IGST) as it applies.
• Discounts shown separately, so the taxable value is clear.
• The total payable.
• The customer's name and GSTIN when a registered business asks for a GST invoice to claim credit.

Which GST rate applies

The rate depends on the kind of restaurant (for example a standalone restaurant or one inside a hotel) and on rules that change from time to time. We do not quote a rate here on purpose: ask your CA which rate applies to you, and make sure your billing system lets you set it rather than guessing it.

When a bill is wrong or cancelled

An issued tax invoice should not be deleted, edited or renumbered. If a sale is cancelled or changed after the invoice was issued, the correction is made with a credit note (or a debit note) that refers to the original invoice. A bill that is cancelled before any tax invoice is issued simply never takes an invoice number.

This is also why the invoice number series matters: a missing number in the sequence is the first thing that raises questions in an audit.

Daily bill numbers and invoice numbers

Many restaurants use two numbers: a short bill or token number that starts again every day, which staff use on the floor, and the tax invoice number, which runs for the whole financial year and never repeats. Both can appear on the printed bill; the invoice number is the one that counts for GST.

Questions

What must a restaurant GST bill show in India?

The restaurant's name, address and GSTIN; a unique consecutive invoice number; the date; the items with quantities and values; the taxable value, rate and tax (CGST/SGST or IGST); and the total. Rule 46 of the CGST Rules has the full list.

How long can a GST invoice number be?

Up to 16 characters, unique for the financial year and in sequence. Letters, numbers, hyphens and slashes can be used.

Can a restaurant delete or edit a GST bill?

An issued tax invoice should not be deleted or edited. A cancelled or changed sale is corrected with a credit note (or debit note) linked to the original invoice.