Restaurant Bill Format: Items, Taxes and Service Charge
A restaurant bill format guide covering items, GST in India, provincial sales tax in Pakistan and service charge rules, with sample bills and the math shown.
Quick answer: A standard restaurant bill format shows the restaurant's name, address and tax number, a bill number, date, time and table, each item with quantity, price and amount, the subtotal, discounts, each tax on its own line, any voluntary service charge or tip, the total and the payment method, plus any fiscal number required.
Restaurant bills are among the most-read documents in business. Every customer checks the total, many check the items, and a growing number check the tax lines and service charge too. Tax authorities read them as well: in India and Pakistan, restaurant bills are a focus of enforcement, and in Pakistan provincial authorities use real-time invoice monitoring to track them. A clear restaurant bill format protects you on both fronts.
This guide covers the fields every bill needs, how GST works on restaurant bills in India, how provincial sales tax works in Pakistan, what the current rules say about service charge, and when a printed invoice from a generator is appropriate instead of a point-of-sale receipt. Tax rates in this guide were checked in October 2026, but they change often, so confirm them before you print.
The standard restaurant bill format
Whatever the country, a restaurant bill has three blocks: a header that identifies the business and the transaction, a body that lists what was ordered, and a footer that totals the bill and records payment. The checklist below covers what to include.
What to include on a restaurant bill
- Header: legal or trading name, address, phone, tax registration number (GSTIN in India, NTN and provincial registration in Pakistan, VAT number elsewhere).
- Transaction details: a unique sequential bill number, date and time, table number or order type (dine-in, takeaway, delivery), server name or ID, and number of covers if you track them.
- Items: each dish or drink with quantity, unit price and line amount; modifiers that change the price on their own line.
- Totals: subtotal, any discount with its reason, each tax with its name and rate, and the grand total.
- Service charge or tip: only where lawful, clearly labeled as optional where the rules require it.
- Payment: method (cash, card, wallet), amount tendered and change.
- Compliance marks: HSN/SAC code where required, fiscal invoice number or QR code from the tax authority's system, and a note if prices include tax.
The general principles behind these fields are the same ones covered in our guide to the bill format for any business. Restaurants add the time-sensitive and tax-specific elements on top.
Restaurant bill format in India: GST rules
Most restaurant service in India falls into one of two GST treatments. The distinction depends on where the restaurant operates, not on how fancy it is.
| Type of outlet | GST rate | Input tax credit | Bill shows |
|---|---|---|---|
| Standalone restaurant, cafe, dhaba, takeaway or delivery kitchen | 5% (2.5% CGST + 2.5% SGST) | Not available | CGST and SGST lines at 2.5% each |
| Restaurant in a "specified premises" hotel (any room supplied above Rs 7,500 per night) | 18% (9% CGST + 9% SGST) | Available | CGST and SGST lines at 9% each |
| Food supplied through an e-commerce operator such as a delivery app | 5% | Not available | The platform generally collects and pays GST on these orders |
A restaurant that falls under the 5% entry generally cannot opt to charge 18% simply to claim input tax credit; advance rulings have held that the 5% rate is prescribed rather than optional. Rates and definitions were revised in 2025, so check the current position on the CBIC GST rates page or with your practitioner. If you have not registered yet, our guide to GST registration in India covers thresholds and steps.
A restaurant bill that meets GST rules is a tax invoice in its own right. Our GST invoice guide lists the mandatory fields, and the differences between a B2C bill and a B2B invoice are explained in tax invoice vs retail invoice.
Service charge on Indian restaurant bills
In July 2022 the Central Consumer Protection Authority issued guidelines saying hotels and restaurants must not add a service charge to the bill automatically or by default, must not collect it under any other name, must not force customers to pay it, and must not add it to the food bill and levy GST on the total. In March 2025 a single judge of the Delhi High Court upheld those guidelines and described service charge and tips as voluntary payments. Restaurant associations appealed, and reports in 2026 describe the appeal as still pending, while the CCPA has continued to act against restaurants that add the charge by default.
In practice, the safest Indian restaurant bill format today leaves service charge off the bill entirely and lets customers tip separately if they wish. If a later ruling changes the position, update your bill then. Do not rely on a small-print "service charge is voluntary" note while still adding it by default.
Restaurant bill format in Pakistan: provincial sales tax
In Pakistan, restaurant service is a provincial subject, so sales tax is collected by the provincial revenue authority, not the FBR, for most restaurants. Each province sets its own rates, and several now apply a lower rate when the customer pays digitally.
| Province | Authority | Position as checked (October 2026) |
|---|---|---|
| Punjab | Punjab Revenue Authority (PRA) | 16% on cash payments; 8% on card, wallet and QR payments from 1 July 2026 (previously 5%) |
| Sindh | Sindh Revenue Board (SRB) | Standard rate on cash; a reduced rate for digital payments has applied under conditions. Confirm the 2026-27 schedule with the SRB |
| Khyber Pakhtunkhwa, Balochistan, Islamabad | KPRA, BRA, FBR (ICT) | Each publishes its own rate; check before printing bills |
The Punjab figures follow the Punjab Revenue Authority's confirmation of the change made in the Punjab Finance Act 2026. Provincial authorities also require larger restaurants to integrate their point-of-sale systems so each bill is reported in real time and printed with a fiscal number or QR code customers can verify. If your restaurant falls in scope, a bill without that number is not compliant, however well formatted. Registration with the relevant authority comes first; our guide to STRN registration in Pakistan explains the federal side, and our overview of the sales tax invoice in Pakistan covers the fields.
Sample restaurant bills with the arithmetic
The two bills below are illustrative. Prices are invented for the example, and tax rates follow the rules described above.
India: standalone restaurant, dine-in
| Item | Qty | Rate (Rs) | Amount (Rs) |
|---|---|---|---|
| Paneer tikka | 1 | 320.00 | 320.00 |
| Dal makhani | 1 | 280.00 | 280.00 |
| Butter naan | 4 | 60.00 | 240.00 |
| Fresh lime soda | 2 | 110.00 | 220.00 |
| Subtotal | 1,060.00 | ||
| CGST @ 2.5% | 26.50 | ||
| SGST @ 2.5% | 26.50 | ||
| Total | 1,113.00 | ||
Arithmetic: 320 + 280 + (4 x 60) + (2 x 110) = 1,060. CGST: 1,060 x 2.5% = 26.50. SGST: 1,060 x 2.5% = 26.50. Total: 1,060 + 26.50 + 26.50 = 1,113.00. No service charge is added; a tip, if any, is paid separately.
Pakistan: Punjab restaurant, card vs cash
| Item | Qty | Rate (Rs) | Amount (Rs) |
|---|---|---|---|
| Chicken karahi (half) | 1 | 1,800 | 1,800 |
| Naan | 4 | 80 | 320 |
| Raita | 1 | 200 | 200 |
| Soft drink | 2 | 150 | 300 |
| Subtotal | 2,620 | ||
| Sales tax if paid by card @ 8% | 209.60 | ||
| Total (card) | 2,829.60 | ||
Arithmetic: 1,800 + 320 + 200 + 300 = 2,620. Card: 2,620 x 8% = 209.60, total 2,829.60. If the same bill were paid in cash at 16%, tax would be 2,620 x 16% = 419.20 and the total 3,039.20. The bill should show which rate was applied and why. You can check the tax lines with our sales tax calculator.
Discounts, complimentary items and tips
Discounts on restaurant bills cause more disputes than almost anything else. Show the discount as its own line below the subtotal, name it ("Happy hour 20%", "Loyalty card"), and calculate tax on the discounted amount where your tax rules allow. A complimentary dish can be shown at full price with a matching discount line, which keeps your sales records accurate. Our guide to showing a discount on an invoice covers the ordering of discount and tax in more detail.
Tips are a separate matter from service charge. A tip added voluntarily by the customer, usually on the card slip, is not part of the menu price. Where a tip line appears on the bill, label it clearly as optional and leave it blank for the customer to fill in.
When a generated invoice makes sense for a restaurant
For table service, takeaway counters and delivery, you need a point-of-sale system. It records orders, prints kitchen tickets, takes payments and, where required, reports bills to the tax authority. An invoice generator does none of that.
A generator is useful for the restaurant's other billing: catering orders, office lunches on account, private dining deposits, event menus and monthly statements to corporate clients. Our invoice generator for Pakistan supports PKR, line items, one tax rate and discounts, and the same tool works in INR and other currencies. A compact layout such as the minimal invoice template prints well. For full off-site events, see the catering invoice template guide, and for hotel restaurants that post to room folios, our hotel invoice template explains the folio side.
Common mistakes on restaurant bills
- Adding service charge by default in India. Current guidelines treat this as an unfair trade practice.
- Applying the wrong GST rate. A standalone restaurant charging 18% to claim credit, or a specified-premises hotel restaurant charging 5%, both create exposure.
- One tax line for split taxes. Indian bills should show CGST and SGST (or IGST) separately.
- Same tax rate for cash and card in Pakistan. Where the province sets different rates, the bill must apply the right one for the payment method.
- Missing fiscal number or QR code. If your restaurant is integrated with the provincial system, every bill needs it.
- Discount applied after tax. In most systems tax should be calculated on the discounted price.
- Reusing or skipping bill numbers. Gaps and duplicates attract attention in an audit.
A restaurant bill format that shows every item, every tax and every adjustment is easier for guests to accept and for auditors to verify. Review yours whenever rates change, which in South Asia is often every July.
Frequently asked questions
What should a restaurant bill include?
A restaurant bill should show the restaurant's legal or trading name, address and tax registration number, a unique bill number, date and time, table or order number, each item with quantity, unit price and amount, the subtotal, any discount, each tax on its own line with its rate, any optional service charge or tip line, the total and the payment method. Many jurisdictions also require a fiscal number or QR code from the tax authority's system.
What is the GST rate on restaurant bills in India?
Standalone restaurant service is generally taxed at 5% GST without input tax credit, shown as 2.5% CGST plus 2.5% SGST on an intra-state bill. Restaurants in hotels where any room is supplied at more than Rs 7,500 per night, called specified premises, are generally taxed at 18% with input tax credit. Outdoor catering and other categories have their own rules, so confirm the rate for your setup with a GST practitioner.
Is service charge mandatory on restaurant bills in India?
No. Guidelines issued by the Central Consumer Protection Authority in July 2022 say restaurants and hotels must not add a service charge automatically or by default, or collect it under another name. The Delhi High Court upheld these guidelines in March 2025, and an appeal by restaurant associations was reported as pending in 2026. A customer may still choose to tip. Check for any later court ruling before changing your bill format.
Can GST be charged on a service charge?
The CCPA guidelines say restaurants should not collect service charge by adding it to the food bill and levying GST on the total. Because the guidelines make service charge voluntary, the simplest compliant format is to keep any tip off the taxable bill entirely. The tax treatment of genuinely voluntary tips paid separately is a separate question, so take advice from a GST professional if you collect them through the bill.
What is the sales tax on restaurant bills in Punjab, Pakistan?
According to the Punjab Revenue Authority, from 1 July 2026 restaurant bills paid by debit or credit card, mobile wallet or QR code carry 8% sales tax, up from 5%, while bills paid in cash continue at 16%. Rates are set each year in the provincial Finance Act and conditions can apply, so check the PRA's current notification and its invoice monitoring requirements before printing bills.
Why do Pakistani restaurant bills show different tax for cash and card?
Provincial revenue authorities have used lower rates on card and digital payments to push payments into documented channels. Punjab and Sindh have both run dual-rate systems, with a lower rate for digital payments and the standard rate for cash, although the exact rates and eligibility conditions have changed from year to year. Your bill should name the payment method and the rate applied, so the customer can see why the tax differs.
What is the difference between a restaurant bill and a tax invoice?
A restaurant bill is the customer-facing record of a meal and its total. A tax invoice is a document that meets the tax law's content rules, such as the supplier's registration number, a sequential number, tax rate and amount and, for business buyers, the buyer's details. In many systems a properly formatted restaurant bill is the tax invoice. A business guest claiming input tax may need their registration number on it.
Can I use an invoice generator as a restaurant billing system?
Not for table service. A restaurant needs a point-of-sale system that records orders, prints kitchen tickets, takes payments and, where required, reports each bill to the tax authority in real time. A free invoice generator is useful for catering orders, corporate lunches, event menus and monthly bills to business accounts, where you build a PDF invoice with line items, one tax rate and a discount and send it yourself.
Should prices on the menu include tax?
That depends on the country and on consumer rules. In India, menu prices are often shown before GST and tax is added on the bill, while many other countries require displayed prices to include tax. Whatever your local rule, the bill should make the arithmetic visible: subtotal, each tax and the total. If menu prices already include tax, say so on the bill and show the tax portion.
Invoice Creator Editorial Team
Guides on invoicing, cash flow and small-business finance from Invoice Creator, operated by Next Software Development Company. Content is reviewed for accuracy against the fields our own invoice generator produces.
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