Hotel Banquet & Event Billing Software.

Start with rooms, because the rule creates a cliff. From 22 September 2025, following the 56th GST Council meeting, accommodation with a value per unit per day up to ₹7,500 is taxed at 5% without input tax credit, and above ₹7,500 at 18% with credit. Before that date the lower slab was 12%. The test applies to the whole unit, not to a slice. At ₹7,400 a guest pays ₹7,770 with tax. At ₹7,600 the same guest pays ₹8,968. A ₹200 higher tariff costs the guest ₹1,198 more, which is why revenue managers watch this line. Three rooms for two nights at ₹6,800 come to ₹40,800, tax ₹2,040 (₹1,020 CGST and ₹1,020 SGST), invoice ₹42,840. A suite at ₹9,500 for two nights is ₹19,000, tax ₹3,420, invoice ₹22,420. Sources describe the boundary as "up to" or "below" ₹7,500, so read the notification wording with your CA if you price at exactly that figure.

Restaurants inside hotels follow a different test, which is your premises status. Specified premises are those that supplied a room unit above ₹7,500 in the preceding financial year, or that filed the declaration within the window; the definition was revised by Notification 08/2025. At specified premises, restaurant service and outdoor catering are taxed at 18% with input credit. At ordinary premises the rate is 5% without credit. A hotel whose rooms all sell below ₹7,500 is usually ordinary, so its ₹18,000 restaurant bill carries ₹900 of tax, not ₹3,240. The GST 2.0 changes reduced accommodation rates but did not change this restaurant rule, so old guides that say "tariff above ₹7,500" need the preceding-year wording. Confirm your status with your CA before setting it in any system.

Banquet lines add a third set of rules. When a hotel sells a hall together with food as one package, practitioner guides treat it as a composite supply, taxed at the food rate: 5% without credit at ordinary premises and 18% with credit at specified ones. Take a ₹4,00,000 package. At an ordinary hotel the tax is ₹20,000 and the bill ₹4,20,000. At a specified hotel the tax is ₹72,000 and the bill ₹4,72,000, a difference of ₹52,000 in tax that the client pays either way, though only the specified hotel can claim credit. Hall rent with no food, for a client who brings a caterer, is a pure rental at 18%: ₹1,00,000 becomes ₹1,18,000. Decor of ₹80,000 billed separately adds ₹14,400 at 18%, so an ordinary-premises wedding bill of package plus decor totals ₹5,14,400.

Then come advances and corporate clients. For services, tax generally falls due when an advance is received, so each instalment needs a receipt voucher with its own tax, and the final invoice must credit them. A wedding paid in three parts should produce three vouchers and one closing invoice. Corporate clients add two checks. Validate the 15-digit GSTIN before you issue the invoice, and show GST as its own line, because a 2017 CBDT circular treats TDS on the value without GST when tax is shown separately. Companies often deduct TDS under Section 194C on event contracts, at 2% for most contractors, though the rate depends on the payee, so confirm with your CA. E-invoicing becomes mandatory once turnover has crossed ₹5 crore in any year since 2017-18, and from April 2025 businesses at ₹10 crore or more must report within 30 days.

Most billing mistakes in hotels come from three habits. Front-desk staff key restaurant bills to rooms without tagging the outlet, so tax lands at the room rate. Managers give a discount on a package and forget that the discount changes the taxable value of each line. And advances are adjusted in a spreadsheet nobody reads until the audit. A good billing system fixes these by making the rate a property of the line, not of the bill, and by refusing to close a folio while an advance stays unadjusted. If a vendor demonstrates a single tax rate box for the whole invoice, treat that as a warning.

Can you do this in Excel? For a small property, yes, and the workbook on this page is built for it: enter the rooms, the restaurant total, the package or hall figure and the extras, choose your premises status, and it applies the right rate to each line, splits CGST, SGST or IGST by state, and subtracts the advance. It also has a sheet that shows the ₹7,500 cliff. Where Excel stops working is numbering, audit trail and volume. Kaliquid handles the banquet and hall side of a hotel bill: the correct SAC line and rate for packages, hall hire and decor, advance vouchers, corporate GSTIN and TDS, and Tally export. Room folios come from your PMS, so the two bills meet in the books.