GST invoice format for a telemedicine (online doctor consultation) practice
An online consultation by a registered doctor is still health care by an authorised medical practitioner, so the fee is exempt from GST and billed on a bill of supply under SAC 999312. A telemedicine bill should carry the doctor's registration, the consultation mode (video, audio or chat), date and time, the e-prescription number, and the patient's state. Fees that a technology platform charges the doctor, or convenience fees it charges the patient, are separate taxable services that do not share the exemption.
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Video consultation — general physician (15 minutes)
999312
1 VISIT
400.00
400.00
0%
Video consultation — dermatologist (20 minutes)
999312
1 VISIT
700.00
700.00
0%
Follow-up chat consultation within 7 days
999312
1 VISIT
150.00
150.00
0%
Second-opinion review of reports by specialist
999312
1 NOS
1,500.00
1,500.00
0%
Taxable value
₹2,750.00
GST (CGST + SGST, or IGST if inter-state)
₹0.00
Invoice total
₹2,750.00
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a telemedicine practice invoice needs
Doctor's registration and council
The Telemedicine Practice Guidelines require the doctor to display their registration number on prescriptions and in consultations. Printing it on the bill also supports the health care exemption and helps the patient's insurance claim for an online visit.
Consultation mode
Record whether the consultation was by video, audio or text chat. Insurers and the guidelines treat these differently for what can be prescribed, so the mode on the bill matches the prescription to the kind of consultation.
Date, time and duration
Online consultations happen at all hours. The exact time and duration on the bill give the patient a record and help resolve complaints about short or missed calls.
E-prescription number
Link the bill to the digital prescription issued. A pharmacy filling the prescription and an insurer reimbursing the visit can then match the two documents.
Patient's state
Patients consult from anywhere in India. The patient's state matters for record keeping and for any taxable add-ons, where the place of supply decides whether IGST or CGST and SGST applies.
Platform or convenience fee shown separately
If the patient pays any booking or convenience fee to the app, show it separately from the doctor's exempt fee so the patient sees which part is taxable and who charged it.
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)
The health care exemption looks at what the service is and who provides it, not how it is delivered. A consultation by a registered medical practitioner for diagnosis or treatment of an illness is exempt whether it happens in a clinic or over video. A doctor whose only income is consultation fees, online or offline, need not register for GST. The Telemedicine Practice Guidelines issued under the medical council rules set out who may consult online and how, and following them keeps the service recognisably medical.
Platform fees are not health care
Most doctors use a telemedicine platform that charges them a subscription or a commission per consultation. That is a technology or marketing service supplied to the doctor and is taxable at 18%. The doctor cannot claim credit on it because the consultation is exempt. Some platforms also charge patients a convenience fee, which is the platform's own taxable service. The doctor's bill should never fold platform fees into the exempt consultation fee, nor show tax on the doctor's fee.
Who issues the bill when the platform collects
When the patient pays through an app, the app may issue a combined receipt. Legally, the consultation is the doctor's supply and should be billed in the doctor's name, with the platform acting as collection agent. Check that the receipt shows the doctor's name and registration for the consultation part. If the platform itself employs the doctors and sells consultations, the platform company is the clinical service provider; whether it qualifies as a clinical establishment then becomes the question.
Cross-border consultations
A doctor in India consulting a patient located abroad, paid in foreign currency, may be making an export of services, while a patient in India consulting a doctor abroad is an import. The exemption for health care applies to services in India; for exports, zero-rating rules may apply instead. Doctors with regular overseas patients and taxable add-ons should take advice on whether a letter of undertaking is needed. Keep the patient's country on the bill.
Diagnostic orders and medicine delivery
Telemedicine apps often book lab tests and deliver medicines. Lab tests by a clinical establishment are exempt; medicines delivered are goods taxable at 5% under HSN 3004 from 22 September 2025, billed by the pharmacy. The doctor's consultation bill should only cover the consultation, with tests and medicines billed by those who supply them.
Common billing mistakes
✕Adding 18% GST to an online consultation fee because the platform taxes its own charges.
✕Letting the app issue receipts that hide the doctor's name and registration.
✕Including the platform commission inside the doctor's exempt fee on the bill.
✕Billing medicines delivered after an online consult on the doctor's consultation bill.
✕Not recording the patient's location, which matters for cross-border consultations.
Telemedicine practice GST invoice: FAQ
Is GST charged on online doctor consultations?
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No. Consultation by a registered doctor is exempt health care, whether it happens in person or online.
Is the telemedicine app's convenience fee taxable?
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Yes. It is the platform's own service, taxable at 18%, and separate from the doctor's exempt fee.
Can a doctor claim GST credit on platform subscription fees?
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No, because the doctor's consultations are exempt and credit is blocked for exempt supplies.
Does a doctor consulting online need GST registration?
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Not if the only income is exempt consultation fees, online or offline.
What details must an online consultation bill show?
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The doctor's name and registration, patient name, date and time, mode of consultation, fee and e-prescription reference. No GST is shown on the consultation.