Restaurant Bill Format with 5% GST & Thermal KOT Printing

A specialized Food & Beverage billing layout featuring table numbers, captain IDs, kitchen order tickets (KOT), non-ITC 5% GST, and food safety FSSAI numbers.

Key Highlights - Standalone restaurants levy concessional 5% GST (2.5% CGST + 2.5% SGST) without Input Tax Credit - Seamless Kitchen Order Ticket (KOT) generation directly to kitchen thermal printers - Mandatory printing of 14-digit FSSAI food safety license number on all guest bills - Support for split billing, discount coupons, and digital UPI QR code payments at tables

The Restaurant Billing Ecosystem

In the food service industry—spanning fine dining restaurants, quick-service cafes (QSR), bakeries, pizzerias, and cloud kitchens—speed and order accuracy are vital. A restaurant billing system is more than an accounting tool; it is a real-time operational bridge connecting the dining room captain, the kitchen chef, and the front billing counter.

GST Regime for Restaurants (Notification No. 46/2017-CT(R))

Following government reforms aimed at making dining out affordable, restaurants in India operate under specialized tax rules: 1. Standalone Restaurants (AC & Non-AC): - GST Rate: 5% (2.5% CGST + 2.5% SGST). - Input Tax Credit Restriction: Standalone restaurants paying 5% GST cannot claim Input Tax Credit (ITC) on raw groceries, rent, or equipment purchases. 2. Restaurants within Hotel Premises with Room Tariff exceeding ₹7,500/night: - GST Rate: 18% (9% CGST + 9% SGST). - Input Tax Credit: Full ITC is allowed. 3. Alcoholic Liquor for Human Consumption: - Governed by state excise laws, not central GST. State VAT applies separately to liquor line items on composite bills.

Anatomy of a Kitchen Order Ticket (KOT) & Final Guest Bill

A restaurant transaction follows a strict two-stage documentation lifecycle: - Phase 1: Kitchen Order Ticket (KOT): When a steward takes an order on a tablet or POS terminal, a KOT prints automatically inside the kitchen. It displays Table Number, Server Name, Timestamp, Items, Modifiers (e.g., "Less spicy", "No onion"), and Item Quantities. - Phase 2: Final Table Guest Check / Tax Invoice: Upon the customer asking for the check, a master bill prints at the cashier counter displaying: - Restaurant Name, Address, Contact Number, and 14-digit FSSAI License Number; - GSTIN and Tax Category ("Registered Regular Supplier paying tax @ 5% without ITC"); - Table Number, Steward Name, and Bill Sequence Number; - Itemized food dishes, quantities, and prices; - Subtotal, 5% GST computation, Round-Off to nearest Rupee, and dynamic UPI QR code.

Frequently Asked Questions **Q: Can a restaurant force customers to pay a 10% Service Charge?** No. The Central Consumer Protection Authority (CCPA) and National Consumer Helpline have declared mandatory service charges illegal. Any payment beyond the food bill and statutory 5% GST is voluntary.

Q: Is an FSSAI license number mandatory on restaurant receipts? Yes. The Food Safety and Standards Authority of India (FSSAI) mandates that all food business operators (FBOs) must display their 14-digit FSSAI license number on all cash receipts, invoices, and bills.