Gym membership receipt format
Download a free gym membership fee receipt format in Excel, Word and PDF. Member name, plan, duration, 18% GST (SAC 999321) and CGST/SGST split — for gyms, yoga studios, coaching centres and clubs.
Gym membership receipt — mandatory fields
- 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 (18%), CGST and SGST amounts
- Total amount paid, payment mode (cash / UPI / card / bank transfer)
- Authorised signature or stamp
GST on gym memberships — SAC 999321
SAC 999321 covers fitness centres, gyms, swimming clubs and similar recreational services. The applicable rate is 18% (9% CGST + 9% SGST intra-state). This applies to membership fees, personal training and locker rentals. Yoga/meditation by charitable trusts (Section 12AA) may be exempt.
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 | |||||
For gyms with 100+ members at staggered renewal dates, BillRaja's membership billing software tracks each member's plan, sends renewal reminders 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.