Tuition fee receipt format

A fee receipt records a payment by a student or parent: the student's name and batch, which instalment or month it covers, the amount, mode, and the balance left. For institutes registered under GST, the receipt sits alongside a tax invoice (for coaching) or a bill of supply (for exempt education).

Institutes that collect in instalments need to see, for each student, what is due, what is paid and what is overdue. A receipt that names the instalment and shows the balance after payment saves arguments at the front desk and makes reminders easy. Keep the receipt series consecutive and never reuse a number, even for a cancelled receipt.

When to use it

• Every fee payment at a coaching class, tuition centre or training institute.
• Instalment plans, where each payment covers part of the course fee.
• Late fee collection with the fee.
• Schools and recognised institutions, for exempt fees.

Education by an educational institution (pre-school to higher secondary, or courses leading to a qualification recognised by law) to its students is exempt (Notification 12/2017-Central Tax (Rate), entry 66). Private coaching, tuition and test preparation do not lead to a recognised qualification, so they are taxable at 18% (SAC 999293) once the institute is registered. GST 2.0 did not change this.

A late fee is part of the consideration for the main service and takes the same treatment (CBIC Circular 178/10/2022-GST). Coaching centres below the registration threshold (₹20 lakh for services in most states) need not register.