Hospital and Medical Bill Format in India (With GST Rules)
A free hospital and medical bill format, what every clinic bill must show, when GST applies (and when it doesn't), and mistakes that cause counter disputes.
By OPDly Team · Updated 18 Oct 2026 · 6 min read
Quick answer: a hospital or clinic bill in India should show the hospital's name, address and GSTIN (if registered), a unique bill number and date, the patient's name and ID, the treating doctor, each charge with quantity, rate, discount and amount, the total, what was paid and how, and any balance due. Doctor consultations and most treatment are exempt from GST, so a clinic usually issues a bill of supply with no tax. Medicines from a pharmacy, and non-ICU rooms above ₹5,000 a day, are the common exceptions.
This guide gives you a ready medical bill format, explains the GST rules in plain words, and lists the mistakes that cause disputes at the counter.
What every hospital bill should show
| Section | What to include |
|---|---|
| Header | Hospital or clinic name, address, phone, and GSTIN if you are registered. Many clinics add the doctor's registration number, which the medical council's rules ask for on receipts. |
| Bill details | A unique, running bill number (one series per financial year is common), the bill date, and "Bill of Supply" or "Tax Invoice" as the title |
| Patient | Name, age and sex, phone, and a patient ID (UHID) so the bill links to the right record |
| Doctor and visit | The treating or consulting doctor, and the visit or admission date |
| Charges | One line per item: description, quantity, rate, discount and amount — for example Consultation, Dressing, X-Ray chest PA, ECG |
| Totals | Subtotal, discount, tax (only where it applies), round off and the grand total, with the total in words |
| Payment | Amount paid, payment mode (cash, UPI, card, cheque) with a reference for UPI or card, and the balance due |
| Sign-off | Signature or "computer-generated bill", and a short note such as refund terms |
Sample medical bill format
You can copy this layout into a word-processor template or a printed bill book.
CITY CARE HOSPITAL
Mall Road, Ludhiana · 98765 43210
BILL OF SUPPLY
Bill No: OPD/25-26/00142 Date: 18 Oct 2026
Patient: Ramesh Kumar Age/Sex: 45 / M Patient ID: CCH-000042
Phone: 98xxxxxx10 Doctor: Dr. A. Sharma (MBBS, MD)
# Description Qty Rate Disc Amount
1 Consultation 1 500.00 0.00 500.00
2 ECG 1 300.00 30.00 270.00
3 Dressing (small) 1 150.00 0.00 150.00
Subtotal: 920.00
Round off: 0.00
GRAND TOTAL: 920.00
Rupees Nine Hundred Twenty Only
Paid: 920.00 (UPI ₹600, Ref 4182xxxx · Cash ₹320)
Balance due: 0.00
This is a computer-generated bill.
Names, numbers and charges above are only an example of the layout.
GST on hospital and clinic bills
- Consultation and treatment are exempt. Health care services by a clinical establishment, an authorised medical practitioner or paramedics are exempt from GST under the healthcare entry of Notification 12/2017-Central Tax (Rate). For exempt services, a registered business issues a bill of supply instead of a tax invoice.
- Rooms above ₹5,000 a day. Since 18 July 2022, a hospital room (other than ICU, CCU, ICCU or NICU) charged at more than ₹5,000 per day attracts 5% GST, without input tax credit. Rooms at or below ₹5,000 a day stay exempt.
- Medicines sold over the counter. Medicines sold from your pharmacy to outpatients are a sale of goods and carry GST at the medicine's rate. The pharmacy bill should also show the drug licence number. Medicines supplied to admitted patients as part of their treatment are generally treated as part of the exempt health care service.
- Non-healthcare services. Cosmetic procedures, food sold to visitors and similar items are usually taxable.
Ask your CA how these rules apply to your hospital, especially if you are not registered for GST or run a pharmacy under the same name.
Mistakes that cause disputes at the counter
- Two bills with the same number, or numbers that skip. Keep one running series and never reuse a cancelled number.
- A lump sum with no breakup. Patients and insurers both ask what each rupee was for.
- Payment mode not recorded. At the end of the day you cannot match cash in the drawer with UPI in the bank.
- Part payments on scraps of paper. The balance due should be on the bill itself.
- GST added to an exempt consultation, or left off a taxable item.
- Cancelled bills torn up. Mark them cancelled with a reason and keep them, so the numbers still add up.
How OPDly makes the bill for you
In OPDly, the patient is already selected from the visit and the doctor's consultation fee is added for you. Saved services fill in their price and tax, and the bill number follows your own prefix. You can take cash, UPI, card or a split payment, record part payments and dues, and print the bill on A4, A5 or a 58mm thermal printer, save it as PDF or share it on the patient's WhatsApp. GST appears only when you turn it on with your GSTIN, and only on the services where you set a rate. If one visit has consultation, pharmacy and lab bills, a Consolidated Bill prints them as one statement with one total.
See hospital billing software, or start a free 30-day trial.
Frequently asked questions
Is GST charged on a doctor's consultation fee?
No. Health care services by a clinical establishment or an authorised medical practitioner are exempt from GST, so the consultation bill carries no tax.
What is the difference between a bill of supply and a tax invoice?
A tax invoice is issued for taxable supplies and shows the GST charged. A bill of supply is issued by a registered business for exempt supplies, such as consultations, and shows no tax.
Should the bill show the doctor's registration number?
The medical council's conduct regulations ask doctors to show their State Medical Council registration number on prescriptions, certificates and receipts, so it is good practice to print it on the bill or receipt.
Does a pharmacy bill need anything extra?
Yes. A pharmacy bill should show the drug licence number, and for each medicine the batch number, expiry date and quantity, with GST at the medicine's rate.
Can I give a patient one bill for consultation, medicines and tests?
Yes. You can put every charge on one bill. If your pharmacy and lab bill separately to track stock and reports, give the patient a combined statement that lists each bill and one total.
How long should hospital bills be kept?
GST law asks registered businesses to keep their records for 72 months (six years) after the due date of the annual return for that year. Keep bills at least that long, and longer if your state's rules ask for it.
This guide is general information for hospital and clinic owners, not tax or legal advice. Check with your CA for anything specific to your hospital. Last updated 18 October 2026.
Sources: Notification No. 12/2017-Central Tax (Rate), health care services entry, as amended with effect from 18 July 2022 (rooms above ₹5,000 per day) · CGST Rules, 2017, Rule 49 (bill of supply) · CGST Act, 2017, Section 36 (retention of records) · Indian Medical Council (Professional Conduct, Etiquette and Ethics) Regulations, 2002, clause 1.4.1.