GST invoice format for a tiffin service (dabba and meal plans)
A tiffin service supplies cooked meals for consumption away from its kitchen, which falls within the restaurant, eating joint and mess entry taxed at 5% without input tax credit. Most tiffin businesses bill monthly plans, so the format should show the plan, the billing month, meals per day, the number of meals actually delivered, skipped-meal credits, delivery charges inside the same service, and the FSSAI number. Small home kitchens below the threshold may not need GST registration at all.
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Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a tiffin service invoice needs
Plan name and meals per day
Lunch only, lunch and dinner, or veg and non-veg plans carry different prices. Naming the plan ties the bill to what the customer subscribed for and simplifies renewals.
Billing month and delivery days
Tiffin plans are billed for a period. Showing the month and the number of delivery days explains the amount, especially when Sundays or holidays are excluded.
Skipped or paused meals
Customers pause meals when travelling. A credit line for skipped meals keeps the bill fair and shows the reduced taxable value on which GST is calculated.
Delivery address and slot
Tiffins go to homes, hostels and offices. The address and slot help resolve missed deliveries and, for office customers, record where the service was actually supplied.
Advance received
Monthly plans are usually prepaid. Recording the advance and its receipt reference shows when GST became payable and prevents tax being charged again on the final bill.
FSSAI registration number
Even home-based tiffin businesses need FSSAI registration. Printing the number on bills builds trust with new customers and is expected by offices and hostels.
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)
Notification 11/2017-Central Tax (Rate) taxes supply of food by a restaurant, eating joint including mess or canteen, whether for consumption on or away from the premises, at 2.5% central tax plus 2.5% state tax without input tax credit. A tiffin kitchen preparing meals and sending them to customers fits that description, because the food is prepared to order and consumed away from the kitchen. Use the food-service SAC consistently on all plan lines and add-ons, and do not apply goods HSN codes such as 2106 for dal or sabzi.
Registration threshold for home kitchens
A tiffin service is a supplier of services, so the registration threshold is Rs 20 lakh of aggregate turnover in most states and Rs 10 lakh in special category states. A home kitchen below the limit can run without GST and should not show any GST on its bills. Once it registers, voluntarily or by crossing the limit, it must charge 5% on every plan from the date of registration and issue proper tax invoices or bills.
Advance-paid monthly plans
Collecting the month's fee on the first day makes it an advance for a service. GST is due on the advance when it is received, so issue a receipt voucher on collection and pay the tax that month. When you raise the month-end bill, reference the voucher and adjust the tax already paid. If a customer cancels mid-month and you refund the unused portion, issue a refund voucher to reduce the tax.
Sales through food apps
If a tiffin brand takes subscriptions through a food delivery platform that collects payment, section 9(5) may shift liability for GST to the platform. Direct WhatsApp or phone subscriptions remain your own liability. Keep the two channels in separate invoice series so you do not double count tax.
Common billing mistakes
✕Registering for GST and still issuing plain receipts without the 5% tax or invoice details.
✕Charging GST on the full plan even though the customer skipped meals and was credited.
✕Using goods HSN codes for curry and rotis instead of the food-service SAC.
✕Ignoring GST on prepaid monthly plans until the month-end bill, after the advance was already received.
✕Running two kitchens in different cities under one registration when one of them is in another state and needs its own GSTIN.
✕Charging delivery separately at 18% though it is part of the same 5% meal service supplied to the customer.
Tiffin Service GST invoice: FAQ
What GST rate applies to a tiffin service?
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A registered tiffin service charges 5% GST without input tax credit, the same as restaurants and messes, on meal plans, add-ons and delivery billed together.
Do I need GST registration for a home tiffin business?
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Not until your aggregate turnover crosses the service threshold, generally Rs 20 lakh, unless you supply through a channel that requires registration. FSSAI registration is needed regardless of GST.
Can I charge GST if I am not registered?
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No. An unregistered supplier must not collect GST. Charging it without registration is not permitted and the amount would still be payable to the government.
How should skipped meals be shown?
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Show them as a negative line or credit within the same bill, reducing the taxable value. GST is then calculated only on the meals actually supplied.
Can a company that orders daily tiffins for staff claim input tax credit?
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Credit on food and beverages is blocked for most businesses under section 17(5), except where provision of food is obligatory under a law or the inward supply is used to make an outward supply of the same kind. Give the company a proper invoice with its GSTIN anyway, since it needs the document for its records.