Restaurant GST invoice generator (India)
Build compliant GST tax invoices for restaurant services, catering, and bar sales. Enter your restaurant GSTIN once — it saves as a template. Add line items with HSN codes (9963 for restaurant services) and the correct GST rate (5% dine-in, 18% for catering with ITC, 28% for aerated drinks). Intrastate invoices auto-split GST into CGST + SGST; interstate shows IGST. Total in words auto-fills. Save up to 30 invoices, print A4 with signature blocks, or export CSV for GSTR-1. No signup.
GST rates for Indian restaurant services
Restaurant services in India are taxed under HSN code 9963. The rate depends on the nature of the service:
- 5% GST (no ITC) — all restaurants (AC or non-AC) and food delivery services. This is the standard rate since the November 2017 GST Council change. Restaurants cannot claim input tax credit on goods or services used to provide this service.
- 18% GST (with ITC) — outdoor / off-premises catering services, supplied by a licensed caterer. Caterers can claim ITC. Also applicable to restaurants inside 5-star hotels where room tariff exceeds ₹7,500/night.
- 28% GST — aerated drinks, alcoholic beverages (state excise also applies). Many states impose additional excise-linked levies on top of GST for alcohol.
From 1 October 2019, all restaurant services (including Swiggy / Zomato-listed aggregator platforms) are liable at 5% with no ITC. The aggregator pays GST on behalf of the restaurant under the e-commerce operator mechanism (Sec 9(5) CGST Act). When issuing invoices to corporate customers who want a GST-compliant bill, still charge 5% — the customer cannot claim the ITC regardless.
Intrastate vs interstate supply
Intrastate (restaurant and customer in the same state): GST splits equally into CGST and SGST/UTGST. For 5% GST, that is 2.5% CGST + 2.5% SGST.
Interstate (customer in a different state — usually corporate catering or delivery to another state): the full GST applies as IGST. For 5%, that is 5% IGST collected by the supplier and remitted centrally.
For dine-in restaurant services, the place of supply is always the restaurant's state, so the invoice is always intrastate. Interstate invoices typically arise only for large catering contracts, packaged food dispatches, or hotel event catering billed to outstation companies.
What a valid GST tax invoice must contain
Under Rule 46 of the CGST Rules, a tax invoice must include: supplier's name, address and GSTIN; consecutive serial number; date of issue; recipient's name, address, GSTIN (for B2B); description of goods/services; HSN/SAC code; quantity, unit and value; taxable value and discounts; applicable GST rate and amount (CGST, SGST/UTGST or IGST separately); place of supply; whether tax is payable on reverse charge; and signature of the supplier or authorised representative.
B2C invoices (to individual customers, not registered businesses) below ₹2.5L do not require the customer's GSTIN or address. Restaurants primarily issue B2C invoices; GSTIN of the customer is required only when explicitly requested for ITC claims (typically corporate customers). The serial number must be unique within a financial year — this tool auto-increments it.
Where this fits
- Compliance calendar 2026 — GSTR-1 and GSTR-3B due dates are in the compliance calendar; match your invoice export dates to the filing schedule
- Aggregator margin calculator — Swiggy/Zomato collect GST under the e-commerce operator mechanism; the aggregator margin calculator shows the net revenue after platform commission and GST deductions
- Catering quotation calculator — once the catering quote is approved, generate the final GST invoice here; the 5% vs 18% rate depends on whether the contract is outdoor catering (18% with ITC) or on-premises event
- Monthly P&L statement — GST collected on invoices is a liability, not revenue; the P&L builder records net-of-GST revenue in the correct line
- P5 — Compliance pillar — all guides on GST, FSSAI, excise, EPF/ESI, and local body compliance for Indian restaurant operators