GST Invoice for Restaurant and Dhaba in India — Step by Step Guide 2026

If your restaurant, dhaba, or food counter is registered under the regular GST scheme, invoice requirements apply to its taxable supplies. The exact document, fields, rate and tax treatment depend on the applicable GST rules and the facts of the business.

This guide gives general information about restaurant GST invoices. It does not determine your registration status, tax rate, eligibility or filing position.

Does Your Restaurant Need to Issue GST Invoices?

Whether registration is required depends on aggregate turnover, the nature of supplies, the state, and applicable exemptions or notifications. Do not decide registration from a single threshold figure in this article; check the current GST rules for your circumstances.

If you are validly under the Composition Scheme, you generally issue a Bill of Supply instead of a Tax Invoice and cannot collect GST separately from customers. Composition eligibility, limits and tax treatment are subject to current rules and conditions.

If you are not required to register, the regular GST tax-invoice rules may not apply. Other conditions can affect registration obligations, so verify the current rules before relying on this position.

GST Rate for Restaurants and Dhabas in India

GST rates for restaurant and dhaba supplies depend on the applicable service classification, premises status and other conditions. The current CBIC rate table lists restaurant service other than at specified premises at 5%, subject to the stated ITC condition. For an intra-state supply at that rate, the split is generally 2.5% CGST + 2.5% SGST.

The same CBIC table separately lists 18% treatment for restaurant service at specified premises and other covered accommodation and food-service categories. It is not safe to reduce the 18% rule to only one hotel-room-tariff scenario.

For dhabas, do not assume one GST rate from the word “dhaba” alone. The applicable treatment depends on the supply, classification and conditions.

Heading 9963 appears in the CBIC service-rate table for accommodation, food and beverage services. Use the applicable HSN/SAC and invoice particulars required under the current GST rules for your supply; do not treat 9963 as a universal every-invoice rule.

⚠️ GST rates and invoice requirements can change. Check the current CBIC rate table and the CGST Act before filing or configuring tax rates. This article is general information, not tax or legal advice.

Mandatory Fields in a Restaurant GST Invoice

A tax invoice should include the applicable details required by the current GST invoice rules:

1. "TAX INVOICE" heading — Must appear clearly at the top of the document
2. Supplier details — Your restaurant's legal name, registered address, and GSTIN
3. Invoice number — Use a unique, consecutive serial number within the applicable series, as required by the current rules
4. Invoice date
5. Customer details — Include the recipient’s name, address and GSTIN where required under the applicable invoice rules
6. HSN/SAC details — Use the applicable code and required level of detail for the supply and taxpayer category
7. Description of supply — Include the applicable description and other required supply details
8. Taxable value — Total amount before GST is applied
9. CGST and SGST amounts — Show the applicable intra-state tax split when that treatment applies
10. IGST amount — Use the applicable inter-state treatment where it applies; do not assume one rate for every supply
11. Total invoice amount — Taxable value plus GST
12. Reverse-charge details — Include the applicable declaration where required by the current rules

Common GST Billing Mistakes Restaurants Make

These errors are common in manual billing setups and create problems during GSTR-1 filing or GST audits:

Composition Scheme Restaurants — What's Different

If your restaurant operates under the Composition Scheme:

• Issue a Bill of Supply, not a Tax Invoice
• The bill must contain the mandatory text: "Composition taxable person, not eligible to collect tax on supplies"
• You cannot charge GST separately from the customer under the composition treatment
• Your billing software should support a Composition mode that generates the correct bill format

How Billing Software Handles GST Invoices

Manual GST invoicing has several moving parts for a busy restaurant counter — maintaining sequential numbers, applying the configured tax treatment, and including the required invoice details. A controlled billing workflow can help reduce avoidable manual errors.

Billing software may help with the following workflow tasks when correctly configured:

• Your GSTIN and business details are entered once and appear on every invoice automatically
• Configured CGST/SGST values can be calculated consistently — the business remains responsible for the tax setup
• Invoice numbering can be controlled and auto-incremented — the sequence should still be reviewed
• The document heading and invoice fields can be standardised for the configured transaction type
• Recipient GSTIN and details can be captured at billing time where required
• Bills can be printed on Bluetooth thermal paper or shared with customers on WhatsApp

Zipla POS is presented as a billing workflow for dhabas, restaurants, cafes, and QSR counters. Before using any software-generated invoice for filing or claiming tax treatment, confirm the business configuration and required invoice details against the current GST rules.

Frequently Asked Questions