Food and hospitality

GST invoice format for a cloud kitchen

A cloud kitchen supplies restaurant service under SAC 996331 at 5% without input tax credit, but who pays the GST depends on the channel. For orders through food delivery apps, the app collects and pays the tax under section 9(5). For orders taken directly by phone, website or WhatsApp, the kitchen must issue its own tax invoice. The format should therefore show the order channel, the brand name used on the app, the FSSAI number, delivery charges and packaging.

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Sample cloud kitchen invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Chicken biryani (regular) - food delivery service	996331	2 NOS	260.00	520.00	5%
Raita - food delivery service	996331	2 NOS	40.00	80.00	5%
Packaging charge	996331	1 NOS	20.00	20.00	5%
Delivery charge (own rider, direct order)	996331	1 NOS	40.00	40.00	5%
Taxable value				₹660.00
GST (CGST + SGST, or IGST if inter-state)				₹33.00
Invoice total				₹693.00

Sample prices are illustrative. Check the GST rate for your exact item or service before billing.

Extra fields a cloud kitchen invoice needs

Order channel: Mark each bill as direct, app A or app B. This single field decides whether you or the platform pays the GST, and it drives your GSTR-1 reporting at month end.
Virtual brand name: Many cloud kitchens run several brands from one kitchen and one GSTIN. Printing the brand under which the order was placed helps customers recognise the bill and keeps brand-wise sales reports accurate.
Platform order ID: For app orders, quoting the platform's order ID lets you match the kitchen record to the platform's weekly settlement report, which is how you check commission and tax deductions.
Delivery charge: When your own rider delivers a direct order, the delivery fee is part of the restaurant service and is taxed at 5% along with the food, so show it as a separate line within the same service block.
Packaging charge: Containers and bags packed with the meal are part of the composite supply of restaurant service. Show any packaging charge separately for transparency, but apply the same 5% rate rather than a goods rate.
Kitchen FSSAI licence: The licence is issued for the physical kitchen address, not the brand. Print the kitchen's FSSAI number on every bill, including bills of virtual brands that share the same kitchen.

Standard GST invoice fields

Rule 46 of the CGST Rules applies to every tax invoice, including this one:

Supplier name, address and GSTIN
Consecutive invoice number (max 16 characters, unique for the year)
Date of issue
Customer name, address and GSTIN (if registered)
Place of supply with state name
HSN/SAC code per item
Description, quantity and unit
Taxable value after discounts
GST rate and CGST + SGST or IGST amounts
Signature or digital signature

GST rules that matter for a cloud kitchen

Section 9(5) for app orders

Since January 2022, restaurant service supplied through an electronic commerce operator is taxed in the hands of the operator under section 9(5) of the CGST Act. For a cloud kitchen, that means the food delivery app collects GST from the customer and deposits it. The kitchen does not charge GST again on those orders. It reports them in GSTR-1 in the table for supplies made through an e-commerce operator liable to pay tax, so that the department can match them. A kitchen that lists its app sales as ordinary taxable supplies ends up paying tax twice.

Direct orders still need your own invoice

Orders that come through your own website, phone line or WhatsApp catalogue are not covered by section 9(5), so the kitchen must issue a tax invoice or bill and pay 5% GST itself. Third-party logistics apps that only deliver a parcel do not change this, because they are not the platform through which the food was ordered. Keep a separate invoice series for direct orders so you can see at a glance how much tax you owe on them each month.

Commission invoices from aggregators

Food delivery platforms raise their own tax invoices on the kitchen for commission, advertising and payment gateway fees at 18%. Because the kitchen pays 5% without input tax credit on its output, it cannot set off that 18%. Still, download these invoices every month, check the GSTIN and state, and record them as expenses. If the kitchen also supplies something else that is taxable with credit, the credit must be apportioned rather than claimed in full.

Multiple brands, one registration

A cloud kitchen operating several virtual brands from one location usually holds one GSTIN and one FSSAI licence for the premises. The brands are trade names, so they can be added as additional trade names but they do not need separate registration. Your invoice series can carry a brand prefix to keep numbering unique and consecutive across the financial year. If a brand operates from a second kitchen in another state, that location needs its own registration in that state.

Common billing mistakes

Paying 5% GST again on orders that a delivery app has already taxed under section 9(5).
Charging packaging at 18% as if containers were sold as goods, when they are part of the restaurant service.
Printing a virtual brand's name with no legal name or GSTIN, so the bill does not show who the supplier is.
Ignoring direct WhatsApp orders in the sales register because they were collected by UPI on a personal number.

Cloud Kitchen GST invoice: FAQ

Does a cloud kitchen need GST registration if all orders come through apps?

Generally yes. Food delivery platforms require a GSTIN during onboarding, and a business supplying through an operator that collects tax may need registration irrespective of turnover. Check current thresholds and the platform's own onboarding conditions before starting.

What GST rate does a cloud kitchen charge on direct orders?

The same 5% without input tax credit that applies to restaurants, using SAC 996331 for food, packaging and own delivery charges billed together.

Can a cloud kitchen opt for the composition scheme?

Composition is not available to a person who supplies goods or services through an e-commerce operator required to collect tax at source. For restaurant service under section 9(5), check current law and platform conditions with your accountant before opting in.

How do I reconcile app sales with my books?

Download the platform's settlement report, match order IDs to your kitchen bills, and record the gross order value, the GST paid by the platform, commission and payouts separately. The difference should equal the commission invoice plus any TCS or TDS.

Sources: CBIC — Circular 164/20/2021-GST (cloud kitchens, ice cream parlours) · GST Council — Press release, 56th GST Council recommendations (Sept 2025) · CBIC — Central Tax (Rate) notifications incl. 15/2025-CT(Rate)

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