How To do Proper Hotel GST Billing ?

Under Rule 46 of the CGST Rules, a hotel invoice isn't just a piece of paper—it is a legal document. If you miss even one of these 12 components, your business guest cannot claim Input Tax Credit (ITC), and you could face penalties during a tax audit.

1. Supplier Details

Your hotel’s registered legal name, full address, and the 15-digit GSTIN must be prominently displayed at the top.

2. Recipient Details (B2B)

For corporate bookings, you must include the guest's company name, address, and their GSTIN. Without the guest's GSTIN, the invoice is treated as a B2C sale, and they lose their tax benefit.

3. Invoice Number

A unique, consecutive serial number (up to 16 characters). It can contain alphabets, numbers, or hyphens (e.g., DEL/26-27/0401) and must be unique for the financial year.

4. Date of Issue

The date the invoice is generated. Usually, for hotels, this is the date of check-out or the date an advance is received.

5. SAC Code

Hotels must use the Service Accounting Code (SAC). For room stay, the primary code is 996311. For restaurant services, it is 996331.

6. Place of Supply

The name of the State where the hotel is located. This is crucial to determine if you charge CGST+SGST (Intra-state) or IGST (Inter-state).

7. Description of Services

A clear breakdown of what is being charged: "Luxury Suite Stay," "In-room Dining," or "Extra Bed Charges."

8. Taxable Value

The amount of the service after any discounts or abatements but before adding GST.

9. Tax Breakup

The GST amount must be shown separately. Do not just write "Total Inclusive of Taxes." You must show the exact amount for CGST and SGST individually.

10. Total Value

The final amount the guest has to pay (Taxable Value + GST Amount), preferably written in both figures and words.

11. E-Invoicing (IRN and QR Code)

If your hotel's turnover is above the government's mandatory limit, a computer-generated QR code containing the Invoice Reference Number (IRN) must be printed on the bill.

12. Signature

The physical signature or a Digital Signature of the authorized person or the hotel manager.