# Gym Fee Receipt Format: Receipt vs GST Invoice, With Templates

> Gym fee receipt format for India: when a simple receipt is enough, what a GST tax invoice must show under Rule 46, bill of supply, numbering, and two templates.

- URL: https://www.mygymgate.com/blog/gym-fee-receipt-format/
- Category: Operations
- Published: 2026-10-26
- Publisher: MyGymGate (https://www.mygymgate.com)

A gym that isn't registered under GST gives members a simple **payment receipt** with no GST on it. A gym registered under GST issues a **tax invoice** with the details listed in [Rule 46 of the CGST Rules](https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter6/rule46_v1.00.html): GSTIN, a consecutive invoice number of up to 16 characters, date, description, taxable value, tax rate and amount, and a signature. A **bill of supply** is only for registered businesses on the composition scheme or making exempt supplies.

Every format and rule below links to the CBIC text. Rules are as of October 2026; confirm your own invoicing with a CA.

## Receipt, tax invoice or bill of supply: which one do you issue?

| Your situation | Document | GST shown? | Rule |
|---|---|---|---|
| Not registered under GST (turnover within the limit) | Payment receipt | No, you can't collect GST | [Section 32](https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter7/section32_v1.00.html) |
| Registered, normal taxpayer | Tax invoice | Yes, 5% split CGST/SGST or IGST | [Rule 46](https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter6/rule46_v1.00.html) |
| Registered, on composition, or supplying exempt services | Bill of supply | No tax charged | [Section 31(3)(c)](https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter7/section31_v1.00.html), [Rule 49](https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter6/rule49_v1.00.html) |
| Registered, money received before the plan is supplied | Receipt voucher (or invoice) | Yes, on the advance | [Section 31(3)(d)](https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter7/section31_v1.00.html), [Rule 50](https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter6/rule50_v1.00.html) |

Registration is compulsory once a service business's aggregate turnover in a financial year exceeds **₹20 lakh**, or ₹10 lakh in the special category states ([section 22](https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter6/section22_v1.00.html)). Gym services have been taxed at 5% without input tax credit since 22 September 2025, per the [GST Council's announcement](https://gstcouncil.gov.in/sites/default/files/2025-09/press_release_press_information_bureau.pdf). The rate, the SAC code and the no-ITC condition are explained in [GST on gym membership](/blog/gst-on-gym-membership/), so this post sticks to the paperwork.

## What should a simple gym fee receipt show?

GST law doesn't prescribe a format for an unregistered gym's receipt. Consumer law still expects one: the [Consumer Protection Act, 2019](https://egazette.gov.in/WriteReadData/2019/210422.pdf) lists "not issuing bill or cash memo or receipt for the goods sold or services rendered" as an unfair trade practice in section 2(47). The receipt is also your evidence if a member later says they paid for six months, not three.

A good receipt has:

1. Gym name, address and phone
2. Receipt number (running, no gaps) and date
3. Member name, member ID and mobile
4. Plan bought, with the **start and end dates**
5. Amount received, in figures and words
6. Payment mode, and the UPI reference or card slip number
7. Balance due, if any, and the date it's due
8. Signature or stamp of whoever took the money

Don't print "GST", "tax" or "incl. of taxes" on it. If you aren't registered, the fee is just the fee.

## What must a GST tax invoice contain?

[Rule 46](https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter6/rule46_v1.00.html) lists the particulars. For a gym selling memberships to individuals, the ones that matter are:

- **Your name, address and GSTIN**
- **A consecutive serial number** (see the numbering rules below)
- **Date of issue**
- **Recipient details:** name, address and GSTIN if the recipient is registered (a corporate tie-up, for example). For an unregistered member, name, address and state with its code are required when the taxable value is **₹50,000 or more**, or when the member asks
- **SAC code**: gym services are [SAC 999723](https://cbic-gst.gov.in/hindi/pdf/central-tax-rate/Notification11-CGST-Annexure.pdf), "Physical well-being services including health club and fitness centre"
- **Description** of the service, for example "Quarterly membership, 1 Jan to 31 Mar"
- **Total value, and taxable value** after any discount
- **Rate of tax** for CGST and SGST (or IGST) and **amount of tax** for each
- **Place of supply** with the state name, for an inter-state supply
- **Whether tax is payable on reverse charge** (for memberships sold to members this is normally "No"; confirm with your CA)
- **Signature or digital signature**, which Rule 46 says isn't needed on an electronic invoice issued under the Information Technology Act, 2000

### Does the SAC code have to be printed?

Under [Notification 78/2020-Central Tax](https://www.gstcouncil.gov.in/sites/default/files/2024-05/notfctn-78-central-tax-english-2020.pdf), a business with aggregate turnover up to ₹5 crore in the previous year must show a 4-digit code, and may leave it out on invoices to unregistered persons. Above ₹5 crore it's 6 digits. Most members are unregistered, so the code is optional on their invoices, but printing the full 999723 costs nothing and avoids a question from a corporate client.

### Day passes under ₹200

[Section 31(3)(b)](https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter7/section31_v1.00.html) and the Rule 46 proviso let a registered business skip a separate invoice when the value is under ₹200, the customer isn't registered and doesn't ask for one. You then issue **one consolidated tax invoice at the close of each day** for all such sales. Useful for ₹150 drop-in sessions.

### E-invoicing

E-invoicing with an IRN applies only to businesses whose aggregate turnover exceeded ₹5 crore in any year from 2017-18, from 1 August 2023 ([Notification 10/2023-Central Tax](https://gstcouncil.gov.in/node/4365)). Very few independent gyms are near that.

## How should you number gym invoices?

Rule 46 allows "a consecutive serial number not exceeding sixteen characters, in one or multiple series", using letters, numbers, hyphen and slash, "unique for a financial year". So:

- `GYM/26-27/0001` is 14 characters and fine
- `FIT-PT/26-27/0001` would be 17, too long; shorten the prefix
- Separate series are allowed, for example one for memberships and one for PT, as long as each runs without gaps
- Start a new series on 1 April, since numbers only need to be unique within the financial year

A cancelled invoice keeps its number; mark it cancelled rather than reusing it. For a refund against a GST invoice, ask your CA about issuing a credit note. Our [daily cash closing routine](/blog/gym-daily-cash-closing/) includes checking that receipt and invoice numbers run without gaps.

## What about advance payments?

[Section 31(3)(d)](https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter7/section31_v1.00.html) says a registered person who receives an advance must issue a receipt voucher "or any other document" evidencing it. [Rule 50](https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter6/rule50_v1.00.html) lists its contents: your details and GSTIN, a serial number (same 16-character rule), date, recipient details, description, amount of advance, rate and amount of tax, place of supply for inter-state supplies, reverse charge yes/no, and signature.

This matters for a [pre-sale before your gym opens](/blog/new-gym-presale-launch/) or a member paying in March for a plan starting in May. If the advance is refunded and no service is supplied, section 31(3)(e) allows a refund voucher. Ask your CA whether to issue a receipt voucher first or a tax invoice straight away for your plans.

## Recording UPI payments on the receipt

Write the UPI reference (UTR) from **your own** merchant app, soundbox or bank statement, not from a screenshot the member shows you. It lets you match each receipt to a bank credit at day end, and it's the first thing you'll look for if a payment is disputed. For card payments, note the last four digits and the slip number. For cash, write "Cash" and keep the day's cash count with the receipt copies.

## Worked example: a GST-inclusive fee

Say your monthly plan is advertised at ₹1,200 including GST, and the member is in the same state.

| Line | Amount |
|---|---|
| Taxable value (1,200 ÷ 1.05) | ₹1,142.86 |
| CGST @ 2.5% | ₹28.57 |
| SGST @ 2.5% | ₹28.57 |
| Total | ₹1,200.00 |

The [gym GST calculator](/tools/gym-gst-calculator/) does this split for any price, inclusive or exclusive, and shows IGST for out-of-state clients.

## Template 1: payment receipt (unregistered gym)

```
[GYM NAME]
[Address] | [Phone]
PAYMENT RECEIPT

Receipt no: R/26-27/0001             Date: __/__/____
Member: ___________________   ID: ______   Mobile: __________
Plan: [Monthly/Quarterly/Annual/PT]
Valid from: __/__/____   to: __/__/____

Amount received: Rs ________
In words: Rupees ___________________________________ only
Mode: [ ] UPI  Ref (UTR): ____________  [ ] Card  Slip: ______  [ ] Cash
Balance due: Rs ______   Due by: __/__/____

Received by: ______________   (signature/stamp)
Fees once paid are subject to our membership terms.
```

## Template 2: GST tax invoice (registered gym)

```
TAX INVOICE
[GYM LEGAL NAME]
[Address, State, State code]
GSTIN: [15-character GSTIN]

Invoice no: GYM/26-27/0001           Date: __/__/____
Bill to: __________________   Mobile: __________
Address and State (if value Rs 50,000+ or requested): ______________
Recipient GSTIN (if registered): ______________
Place of supply: [State name and code]

| SAC    | Description                              | Taxable value |
|--------|------------------------------------------|---------------|
| 999723 | Monthly membership, 01/04/26 to 30/04/26 |      1,142.86 |

CGST @ 2.5%:      28.57
SGST @ 2.5%:      28.57
Total:         1,200.00
Total in words: Rupees One Thousand Two Hundred only
Tax payable on reverse charge: No
Payment: UPI Ref (UTR) ____________

For [GYM LEGAL NAME]
Authorised signatory: ____________
```

For an out-of-state client, replace the CGST and SGST lines with IGST @ 5%.

## Quick checklist

- [ ] Not registered: plain receipt, no GST anywhere on it
- [ ] Registered: tax invoice with GSTIN, SAC 999723, taxable value, CGST/SGST split
- [ ] Invoice numbers consecutive, 16 characters or fewer, new series each April
- [ ] Member name and address on the invoice if the value is ₹50,000+ or they ask
- [ ] Corporate client's GSTIN on their invoice
- [ ] Day passes under ₹200: one consolidated invoice at day end
- [ ] Advances: receipt voucher or invoice, as agreed with your CA
- [ ] UPI reference from your own app on every receipt
- [ ] Cancelled numbers marked, never reused

## Useful links

- [Rule 46, CGST Rules: tax invoice (CBIC)](https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter6/rule46_v1.00.html)
- [Rule 49: bill of supply (CBIC)](https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter6/rule49_v1.00.html)
- [Rule 50: receipt voucher (CBIC)](https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter6/rule50_v1.00.html)
- [Section 31, CGST Act: tax invoice (CBIC)](https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter7/section31_v1.00.html)
- [Notification 78/2020-Central Tax: HSN/SAC digits (GST Council)](https://www.gstcouncil.gov.in/sites/default/files/2024-05/notfctn-78-central-tax-english-2020.pdf)
- [Consumer Protection Act, 2019 (Gazette)](https://egazette.gov.in/WriteReadData/2019/210422.pdf)

## Frequently asked questions

### Can a gym that isn't registered under GST add GST to its fee?

No. Section 32 of the CGST Act says a person who is not registered shall not collect any amount by way of tax. An unregistered gym issues a plain payment receipt with no GST line, and the fee shown is the full amount.

### Does a gym tax invoice need the member's address?

Only in some cases. Under Rule 46, for an unregistered recipient the name, address and state are required when the taxable value is ₹50,000 or more, or when the member asks for them to be recorded. A corporate client registered under GST needs its name, address and GSTIN on the invoice.

### Does a printed or PDF gym invoice need a signature?

A paper tax invoice needs the signature or digital signature of the supplier or an authorised representative. Rule 46 says no signature is required for an electronic invoice issued in line with the Information Technology Act, 2000.

### Do I need a new invoice number series every year?

The number must be unique for the financial year, so starting a fresh series each April keeps it simple, for example GYM/26-27/0001. It can have up to 16 characters: letters, numbers, hyphens and slashes.