Guide · DineOpz
A practical guide to GST on restaurant bills
Rates, place of supply, and what has to appear on every tax invoice — with worked examples.
Expontra team 8 min read
Getting GST right on every bill protects your input-tax position, keeps audits short and gives your guests a bill they can trust. This guide covers the essentials for a restaurant in India. Rates and notifications change, so confirm the current position with your tax adviser before you rely on any figure here.
The rate most restaurants charge
Most standalone restaurants charge 5% GST without input tax credit, split as 2.5% CGST + 2.5% SGST when the guest is served in the same state. Restaurants inside certain hotels and outdoor catering can fall under different rates. DineOpz lets you set the rate per outlet and per item group, so the bill always matches your registration.
Intra-state or inter-state?
Restaurant service is consumed where it is served, so a dine-in or takeaway bill is almost always intra-state: CGST and SGST, never IGST. Where you deliver across a state border, your adviser will tell you how place of supply applies.
What every tax invoice must show
- Your legal name, address and GSTIN
- A unique, consecutive invoice number for the financial year (up to 16 characters)
- The date of issue
- The SAC for restaurant service and a description of what was supplied
- Quantity, value, taxable value and discounts
- The rate and amount of CGST and SGST (or IGST)
- The guest’s name and GSTIN when they are registered and ask for it
A worked example
Two masala dosas at ₹120 and four filter coffees at ₹50:
| Item | Amount |
|---|---|
| Taxable value | ₹440.00 |
| CGST 2.5% | ₹11.00 |
| SGST 2.5% | ₹11.00 |
| Total | ₹462.00 |
How DineOpz helps
DineOpz numbers every bill in sequence for the financial year, splits CGST and SGST automatically, prints the required details on the receipt and gives you a daily tax summary for your filings.