Skip to content
All posts

Compliance · 18 May 2026 · 7 min read · Updated 28 September 2026

GST for Indian hotels: slabs, invoices and the registers your CA needs

Room-rate slabs, F&B rates, CGST/SGST splits and the monthly registers: the compliance layer your PMS should produce as a by-product of a normal day.

· Founder, ZimmerStack, written from working hotel front desks

On this page
  1. 1Rooms: the declared-tariff trap
  2. 2F&B: composite vs. slab
  3. 3The invoice itself
  4. 4The registers

GST is where hotel software earns its keep in India. Done right, compliance is a by-product of daily operations; done wrong, it’s a month-end reconstruction project with penalties attached. Here’s the shape of it, as operators run it, not as a tax lecture. (Your CA remains the authority; slabs and rules change with council meetings.) If you just need one correct document today, the GST invoice generator works out the tax split for you.

Rooms: the declared-tariff trap

Room GST follows the transaction value per night, with the key threshold at ₹7,500: below it, 5% without input tax credit (since 22 September 2025; it was 12% before), and at ₹7,500 or above, 18%. The operational catch: dynamic pricing moves rooms across the threshold. Sell at ₹7,200 on Tuesday and ₹8,100 on Saturday, and the same room carries different GST rates in the same week. Your invoices must follow per-night, automatically. Hand-raised invoices get exactly this wrong.

F&B: composite vs. slab

Standalone-style restaurant billing at 5% without input credit versus the hotel-linked rates with credit: which applies depends on your property’s declared tariffs and registration choices. What matters in software: room service posted to a folio must carry F&B GST treatment, not the room slab, even though it settles on one bill. If the room line and the F&B line merge, the taxes merge with them, and that is an audit finding.

The invoice itself

  • Sequential numbering, no gaps: voids logged, not deleted.
  • CGST/SGST split shown separately (IGST only in special cases).
  • Your GSTIN, and the guest's for B2B: corporate bookings need it captured at reservation, not chased at month-end.
  • HSN/SAC codes on lines; per-line tax where slabs differ on one bill.

The registers

Filing wants a sales register (every invoice, taxable value, tax by rate, built from night-audit-locked days so it can’t drift from what you actually billed) and a purchase register for input credit on the office side. If producing either takes more than a download, you’re paying your CA to re-type your PMS.

The test: can you produce any month's registers in five minutes, and does the sales register tie to your locked day totals to the rupee? If yes, GST is a non-event. That's the entire design goal.

See these ideas running in a real hotel

The ideas on this blog come from working hotel front desks. See them running on your own rooms: call us, or start a 30-day free trial.

30-day free trial · free 48-hour migration · cancel monthly