Medical Bill Format in India: GST Invoice Requirements & Free Templates for Clinics

Mandatory Elements in a Valid Medical Bill in India

A compliant clinic invoice must include all of the following under GST law and consumer protection regulations:

• ✓Clinic name and address as registered
• ✓GSTIN (if annual turnover > ₹20 lakh)
• ✓Sequential invoice number — unique per financial year (e.g., CF/2026-27/001)
• ✓Invoice date
• ✓Patient name and address
• ✓Itemised services/medicines — each line item separately
• ✓SAC/HSN code for each service or medicine
• ✓Rate and amount for each item
• ✓GST rate and amount (CGST + SGST or IGST) — or "Exempt" for medical services
• ✓Total amount in words and figures
• ✓Authorised signatory

GST Invoice vs Bill of Supply — Which Does Your Clinic Need?

Sample Medical Bill Format

SAC Codes Every Clinic Must Know

Frequently Asked Questions

Do I need to show "Nil GST" or "Exempt" on medical bills?

Best practice is to write "Exempt" alongside the SAC code 999312 for medical services. This satisfies any GST audit query and makes it clear the exemption is claimed correctly.

What invoice number format should I use?

Any unique sequential format is valid. Common formats: CF/2026-27/0001 (prefix/financial year/number). The number must reset each financial year and cannot have gaps.

Can I give a handwritten medical bill?

Technically legal but strongly inadvisable. Handwritten bills make GST reconciliation, insurance claims, and audits very difficult. Digital bills take 10 seconds with clinic software.

Related guides: GST on Healthcare → | UPI Cashless Billing →