Free template
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.
Restaurant bill — mandatory fields
A GST-registered restaurant bill must include:
- Business name, address, GSTIN and FSSAI licence number
- Serial bill number and date
- Table number, covers and server name
- Each item with SAC code (996331), quantity and rate
- Taxable value, CGST and SGST amounts (split equally)
- Grand total in figures
GST rates for restaurants in India (2026)
| Restaurant type | GST rate | ITC available? |
|---|---|---|
| Standalone AC / non-AC restaurant | 5% (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 catering | 5% (2.5% CGST + 2.5% SGST) | No |
Restaurant bill format in Excel — preview
| # | Item | SAC | Qty | Rate (₹) | Amount (₹) | CGST 2.5% (₹) | SGST 2.5% (₹) | Total (₹) |
|---|---|---|---|---|---|---|---|---|
| 1 | Paneer Butter Masala | 996331 | 2 | 320.00 | 640.00 | 8.00 | 8.00 | 656.00 |
| 2 | Butter Naan (2 pcs) | 996331 | 3 | 80.00 | 240.00 | 3.00 | 3.00 | 246.00 |
| Grand Total | ₹ 1,250.50 | |||||||
Service charge — rules for 2026
- Not mandatory — cannot be collected without customer consent (CCPA guidelines).
- Customers can request its removal.
- If collected as a separate line item by the restaurant, GST applies at the restaurant rate.
For busy restaurants, BillRaja's restaurant billing software handles table management, KOT, QR menu and GST-compliant billing from your mobile.
Frequently asked questions
What GST rate applies to restaurants?
Most standalone restaurants (AC or non-AC) charge 5% GST without ITC. Restaurants inside hotels with room tariff ≥ ₹7,500 charge 18% with ITC. Outdoor catering: 5%. The correct rate depends on your restaurant category.
Should a restaurant bill show CGST and SGST separately?
Yes. For dine-in (intra-state supply) GST must be split as CGST and SGST, each at half the applicable rate. At 5% total: 2.5% CGST + 2.5% SGST. Takeaway and delivery follow the same rule.
Is service charge mandatory on a restaurant bill?
No. The Government of India and the CCPA have clarified that service charge is voluntary. A restaurant cannot force customers to pay it. If collected as a line item by the restaurant (not as a tip), GST may apply.
Does a restaurant bill need HSN/SAC codes?
Restaurants supply a service, so SAC codes apply. SAC 996331 covers food served by restaurants; SAC 996334 covers other food and beverage services. Businesses with turnover above ₹5 crore must mention SAC on every 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.
Related tools & guides
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