Trade bill format

Hotel bill format

A hotel bill pulls together rooms, food and extras for a stay. The room tariff decides the GST rate, so it has to be clear.

What it is

A hotel bill (tax invoice) is issued at check-out for a guest's stay. It lists the room type, nights and tariff, extra beds, food and beverages, laundry and other services. Corporate guests often ask for the company's name and GSTIN on the bill.

GST on rooms depends on the value of the room per night, so the bill should show the tariff per unit per day plainly.

Most stays involve an advance at booking, extras during the stay and the final settlement at check-out. The bill should show each of these clearly: the advance, every night charged, every extra, the tax by rate and the balance paid at check-out.

When to use it

Hotels, lodges, guest houses, homestays and resorts at check-out.
Corporate stays billed to a company's GSTIN.
Banquet and conference bookings (charged at their own rates).
Advance bookings, where a receipt voucher records the advance.

Sample hotel bill

A filled-in example for a fictitious business. Every total on it is worked out, not typed. Download the blank version to fill in by hand or in Excel.

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Hotel Sahyadri ResidencyMain Market RoadMahabaleshwar, Maharashtra 412806GSTIN: 27AQBFS5518F1ZDPhone 02168 260518

TAX INVOICE

Bill toGanesh Traders (guest: Vikram Joshi)Shop 14, Market Yard, GultekdiPune, Maharashtra 411037GSTIN: 27AAMFG1503P1Z5

Bill No.: HS/26-27/0412
Date: 08-11-2026
Room: 204, Deluxe double
Stay: 06-11-2026 14:00 to 08-11-2026 11:00 · 3 guests

#	Item	HSN/SAC	Qty	Rate	GST	Amount
1	Room charges, Deluxe double2 nights at ₹4,200 per night	996311	2 night	4,200.00	5%	8,400.00
2	Extra bed	996311	2 night	800.00	5%	1,600.00
3	Restaurant: food and beveragesKOTs 3381, 3394, 3410	996331	1 bill	1,860.00	5%	1,860.00
4	Laundry	9997	1 job	250.00	18%	250.00

Amount in words

Rupees Twelve Thousand Seven Hundred Forty Eight Only

Taxable value	₹12,110.00
CGST @2.5% on 11,860.00	₹296.50
SGST @2.5% on 11,860.00	₹296.50
CGST @9% on 250.00	₹22.50
SGST @9% on 250.00	₹22.50
Total	₹12,748.00
Received	₹5,000.00
Balance due	₹7,748.00

Rooms up to ₹7,500 per night: GST 5% without input tax credit. Advance of ₹5,000 received at booking.

For Hotel Sahyadri ResidencyAuthorised signatory

Sample with a fictitious business · made with billinginfo

Prefer to type it? Fill a GST invoice online with our free invoice generator, or make it in the billinginfo app in a minute.

What the law asks for

Since GST 2.0 (Notification 15/2025-Central Tax (Rate), from 22 September 2025), hotel accommodation with a value of up to ₹7,500 per unit per day is taxed at 5% without input tax credit; above ₹7,500 it is 18% with credit (SAC 996311). The rate follows the value actually charged, not the published tariff.

Food served in the hotel's restaurant is at 5% unless the hotel is a “specified premises” (any room priced above ₹7,500 in the previous year, or the hotel opted in), where it is 18%. Place of supply for accommodation is where the hotel is, so a hotel always charges CGST and SGST of its own state, even to guests from other states.

Fields on a hotel bill
Field	Why it is there
Hotel name, address, GSTIN	Rule 46(a)
Bill number and date	Rule 46(b), (c)
Guest name; company name and GSTIN if billed to a business	Rule 46(d)
Room number, type, check-in and check-out	Shows the nights charged
Tariff per night	Decides 5% or 18%
Food, laundry and other services, with SAC	Rule 46(g), (h)
CGST and SGST	Place of supply is the hotel's location
Advance received and balance	Adjusts receipt vouchers

Make it in billinginfo

billinginfo has no room-booking module. Bill a stay as a sales invoice: add items such as Room charges (SAC 996311, unit night), Extra bed and Laundry as service items.
Set each item's GST rate: 5% for rooms up to ₹7,500 a night, 18% above; you can change the rate on any line.
Record advances with Payment In against the guest or company.
At check-out, + Create → Bill / Invoice, pick the guest or company, write the room and stay dates in the notes, and save.
If your hotel runs a restaurant, the Restaurant module handles tables and KOTs, and its bills can go on the guest's account.

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FAQ

Questions about the hotel bill

Something else on your mind? Write to us or see the help page.

What is the GST on hotel rooms in 2026?

5% without input tax credit when the value is up to ₹7,500 per room per night; 18% above that.

Can a hotel charge IGST to a guest from another state?

No. The place of supply for accommodation is the hotel's location, so it charges CGST and SGST.

Can a company claim ITC on a 5% room bill?

“Without credit” limits the hotel's own input tax credit. A registered business guest can generally claim the 5% charged on a business stay, subject to the usual conditions; food and beverages are mostly blocked credits under section 17(5).

Is the rate decided by the published tariff?

By the value actually charged per unit per day.

Should the guest's ID be on the bill?

GST law does not ask for it. Guest registers and ID records are kept under local police rules, separately from the bill.

Sources

Last checked on 2 November 2026. GST rules change through notifications and circulars; if something here looks out of date, please tell us. This page explains the rules in plain words and is not legal or tax advice.

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Hotel bill format

What it is

When to use it

Sample hotel bill

What the law asks for

Make it in billinginfo

Questions about the hotel bill

Sources

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Your next bill canbe a better one.

Your next bill can
be a better one.