Mumbai · Maharashtra · GST state code 27
Restaurant billing software in Mumbai
A Mumbai bill is printed fast, often late at night, sometimes in a monsoon power cut, and it is still a legal document. This is what it has to carry, and how CountStand prints it.
Last reviewed 10 Oct 2026
- 27Maharashtra’s GST state code, the start of every Mumbai GSTIN
- 2.5% + 2.5%CGST and SGST on a standard restaurant bill
- 5 amwhen the trading day turns, so a 1 am bill stays with its evening
- OpenMumbai restaurants can apply today
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 ~~~~~~~~
01In detail
What must a restaurant bill in Mumbai show?
Under GST Rule 46, a tax invoice from a Mumbai restaurant names the restaurant, its address and its GSTIN, which starts with 27 for Maharashtra. It carries a consecutive serial, unique for the financial year and no longer than 16 characters, the date, each item with the SAC code for restaurant service (996331), the taxable value, and CGST and SGST at their rates. A meal served in Mumbai is supplied in Maharashtra, so the place of supply reads 27-Maharashtra and the tax splits into CGST and SGST rather than IGST.
Beside the tax lines sits the FSSAI number, 14 digits, which food businesses have had to print on their bills since October 2021. CountStand refuses to print a bill without it, and refuses a GSTIN whose first two digits do not match the outlet’s state.
Which licences sit beside the bill in Mumbai?
The bill shows two of them, the GSTIN and the FSSAI number. The rest hang on the wall, and in Mumbai they come from these offices:
- FSSAI: a registration or a licence, by turnover, applied for on FSSAI’s FoSCoS portal; in Maharashtra, state licences are handled by the Food and Drug Administration.
- BMC: the health licence the Brihanmumbai Municipal Corporation issues to eating houses.
- Shops and Establishments: registration, or an intimation for fewer than ten workers, under Maharashtra’s Act of 2017.
- Fire: a fire NOC from the Mumbai Fire Brigade where the premises’ size and layout call for one.
- Liquor: a licence from the Maharashtra State Excise Department, for a restaurant that serves it.
What does the monsoon do to a Mumbai till?
From June to September, a Mumbai restaurant learns what its till does when the line goes. CountStand keeps billing, taking cash and settling, with an amber chip that counts what is waiting. Kitchen tickets and bills sit in the till’s queue and print when the line returns, in order and exactly once, so nothing is billed twice.
Late closings need no special handling either. The trading day turns at 5 am, so the 1 am bills of a Bandra Saturday land in Saturday’s takings.
Can a Mumbai restaurant start on CountStand now?
Yes. Maharashtra is one of the three states, with Gujarat and Karnataka, whose tax, excise and dry-day rules CountStand holds today. Apply with your details: the first 30 days are free for one outlet once you are invited, and Single is ₹2,999 a month per outlet, or ₹2,549 paid yearly. Two or more outlets can apply too.
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02Questions
Billing questions from Mumbai
An FSSAI registration or licence, the BMC’s health licence for eating houses, registration or intimation under Maharashtra’s Shops and Establishments Act, a fire NOC where the premises call for one, and a state excise licence to serve liquor. Treat this as a list to plan with, and confirm the details with each office.
Most standalone restaurants charge 5% without input tax credit, split into 2.5% CGST and 2.5% SGST. Restaurants in some hotels follow a different rate; your accountant will know which applies to you.
Not at launch: e-invoicing with an IRN is not open yet. Tax invoices, bills of supply and the monthly GSTR-1 JSON are.
Bill in Mumbai on CountStand
Apply with one outlet or many in Maharashtra. We reply within two working days.
From ₹2,999 a month per outlet, plus GST