The tax, done at the till
GST billing software for restaurants
Every tax invoice checked against Rule 46 before it prints, the split worked out in paise, and the month’s GSTR-1 as one file.
Last reviewed 1 Oct 2026
- 1Rule 46 checkEvery tax invoice checked before it prints
- 2Tax to the paisa₹22.25 each of CGST and SGST at 2.5%, to the paisa
- 3Series from 1 AprilINV/S0001/000184: one series that restarts each 1 April
- 4GSTR-1 fileThe month as one JSON file for the portal
- Rule 46particulars checked before a tax invoice prints
- 1 Aprilthe invoice series starts its new year
- GSTR-1the month as one JSON file for the portal
- FSSAIyour licence number on every bill
- Invoices
- 1
- Taxable Value
- ₹890.00
- CGST
- ₹22.25
- SGST
- ₹22.25
- Built from the invoices.Nothing is typed in: the count and the totals come from the bills the till printed that month.
- Taxable value, then the tax.₹890.00 of food, and ₹22.25 each of CGST and SGST at 2.5%, to the paisa.
- Same state, so no IGST.A meal served in Gujarat is supplied in Gujarat, so the tax splits into CGST and SGST.
- The month leaves as one file.Download the GSTR-1 JSON and upload it on the GST portal, or send it to your accountant.
01Anatomy
One invoice, every particular.
What the printed tax invoice carries under Rule 46, and where it sits.
- 1Who issued itThe outlet’s name and address with its state, its GSTIN and its FSSAI number.
- 2The serialINV/S0001/000184: consecutive, unique for the year, 16 characters at most.
- 3Where it was suppliedPlace of supply 24-Gujarat, the same state, so the tax is CGST and SGST.
Akira Ghod Dod Road, Athwalines, Surat, Gujarat GSTIN 24AAJCA4501K1ZW FSSAI 21525000000123 Akira - Surat------------------------------------------------TAX INVOICE INV/S0001/000184Date 29 Sept 2026, 13:39 Cashier Priya PatelCovers 1 takeawayPlace of Supply: 24-GujaratReverse charge: No ORIGINAL FOR RECIPIENT------------------------------------------------Item Qty Rate AmountPaneer butter masala with rotli (Full) 1 nos 290.00 290.00 + Extra gravyFilter coffee (Large) 2 nos 120.00 240.00Dabeli 2 nos 80.00 160.00Masala chai 2 nos 50.00 100.00Khaman dhokla 1 nos 100.00 100.00------------------------------------------------Subtotal Rs 890.00CGST 2.5% Rs 22.25SGST 2.5% Rs 22.25Round Off +0.50GRAND TOTAL Rs 935.00------------------------------------------------HSN/Tax summaryHSN 996331 Txbl 890.00 C 22.25 S 22.25------------------------------------------------Paid: UPI Rs 935.00 Thank you, visit again Authorised signatory: Akira ~~~~~~~~ CUT ~~~~~~~~
- 4Each line with its unitQuantity in nos, the rate and the amount, with add-ons under their dish.
- 5The tax, rate by rateCGST 2.5% and SGST 2.5%, then an HSN summary line for each rate.
- 6The closing linesReverse charge: No, and the authorised signatory, on every tax invoice.
02At a glance
What the GST engine handles.
- Paise, not decimalsMoney is kept in whole paise, so a bill, its lines and the return never disagree by a rounding.
- The odd paisa goes to CGSTWhen 5% of a total does not split evenly, CGST carries the extra paisa, the same way every time.
- IGST when the state differsThe outlet’s state sets the place of supply; a supply across a state line prints IGST instead of the split.
- A receipt when there is no GSTINAn unregistered outlet prints a receipt with no tax on it, marked as not a tax invoice. It is never mislabelled.
- Composition prints a bill of supplyA composition outlet’s bill carries no tax lines and says it is not eligible to collect tax.
- An HSN code on every rateA tax rate with no HSN or SAC code is refused, because a rate without a code is not a breakup.
03In detail
Is GST on restaurant food 5% or 18%?
For almost every standalone restaurant it is 5% without input tax credit, split 2.5% CGST and 2.5% SGST within a state, whether the guest eats in, takes away or you deliver yourself. The 18% rate, with input tax credit, applies to restaurants in specified premises: hotels where any room was priced above ₹7,500 a night in the previous financial year. Alcohol is outside GST and carries state VAT.
Orders through a delivery app are different: since 1 Jan 2022 the app pays the GST on them, under section 9(5). CountStand does not take delivery-app orders at launch, so every bill it prints is one you issue yourself.
Which return does CountStand prepare?
GSTR-1, the month’s sales invoice by invoice, comes out as one JSON file named for the month, such as GSTR1_092026.json for September 2026, ready to upload to the GST portal by the 11th. The button stays disabled for a month with no invoices, because an empty return is not filed.
What stops a wrong invoice from printing?
The till refuses, in a sentence that names the field: a missing FSSAI number, a GSTIN that does not check out or names a different state, an address with no town, a tax rate with no HSN code, an invoice series that is not set up, or a bill of ₹50,000 or more with no customer name. Fix the field and the bill prints. The owner’s checklist runs the same checks before the first guest arrives.
04Questions
Questions about GST billing.
Not at the 5% rate: that rate is given on the condition that no input tax credit is taken. Restaurants in specified premises charge 18% and can claim it. Confirm your category with your CA; this is general information, not tax advice.
It prepares the month’s GSTR-1 as a JSON file in the format the portal accepts. You or your CA upload it on the GST portal.
Leave the GSTIN empty in setup. Your bills then print as receipts with no tax on them, which is legal, and CountStand will not call them tax invoices.
Yes. Switch it on in setup and bills print as a bill of supply with no tax lines, stating that the outlet is not eligible to collect tax.
Rule 46 asks for a consecutive serial of at most 16 characters, unique for the financial year. That shape is a prefix, the series and the number, and the series restarts on 1 April.
Print your next invoice right.
GST, the GSTR-1 file and the FSSAI line are in Single.
From ₹2,999 a month per outlet, plus GST