- Medical council registration number
- The exemption covers services by an authorised medical practitioner, meaning a doctor registered with a recognised medical council. Printing the registration number shows on the face of the bill why no GST was charged and reassures insurers processing reimbursement claims.
- Patient name and age
- Reimbursement and insurance claims are tied to a named patient, and the same family often visits together. Name and age on each bill stop confusion when a patient asks for duplicate receipts months later for tax or claim purposes.
- Visit type (new, follow-up, procedure)
- Clinics often charge less for a follow-up within a set number of days and more for a minor procedure. Labelling the visit type explains the fee difference to the patient and keeps your daily collection report readable.
- Bill of supply declaration
- Where the bill carries only exempt services, a line such as 'Bill of supply — health care services exempt under GST' tells the reader no tax is due. This avoids patients or employers questioning why there is no GST column.
- Mode of payment and receipt number
- Clinics take cash, UPI and cards across the day. Recording the mode against each bill makes the end-of-day cash count simple and gives the patient a clear receipt for income tax or employer reimbursement claims.
- Procedure or injection details
- When the doctor gives an injection, dressing or nebulisation during the visit, naming it on the bill shows it as part of the treatment, which keeps it within the exempt health care service rather than a separate sale of goods.