A gym fee receipt in India should include the gym's name and address, a unique receipt or invoice number and date, the member's name and contact number, the membership plan and period, the amount paid, the payment mode, and an authorised signature. If your gym is GST-registered, the receipt becomes a tax invoice that also shows your GSTIN, SAC code 999723, and the applicable GST split — 2.5% CGST plus 2.5% SGST (5% in total) for transactions within the same State, or 5% IGST between States. This rate applies from 22 September 2025, per the GST Council and CBIC under CGST Rules, 2017. If your gym is not GST-registered, you issue a bill of supply or a simple receipt without any tax line.
This guide covers three document types — the simple payment receipt, the GST tax invoice and the bill of supply — and gives you a field-by-field template for each. It also explains when each applies, what the rules require, and how to confirm your specific obligations with a professional. Always verify your tax position with a chartered accountant before you finalise your format.
What Is the Difference Between a Payment Receipt, a Tax Invoice and a Bill of Supply?
These three documents are not interchangeable, and using the wrong one can cause compliance problems.
- Payment receipt: A simple acknowledgement that money has changed hands. Used by gyms that are not GST-registered and whose turnover is below the registration threshold. It carries no tax details.
- Tax invoice: The document a GST-registered gym must issue for every taxable supply. It must comply with Rule 46 of the CGST Rules, 2017, and must show the GSTIN, SAC code, taxable value and GST split.
- Bill of supply: Required when a GST-registered gym supplies a service that is either exempt from GST or where tax is not separately charged. Rule 49 of the CGST Rules, 2017 sets out its contents. A non-registered gym may also use a simple bill of supply or receipt format.
A receipt voucher (Rule 50, CGST Rules) is required when a registered gym collects an advance before the service period begins — for example, when a member pays for a three-month plan upfront before the plan starts.
When must your gym register for GST?
GST registration is required when your aggregate annual turnover exceeds ₹20 lakh (₹10 lakh in special category States), per the CBIC. Once registered, you must issue a tax invoice for every fee collected. Confirm the exact threshold that applies to your State and business structure with a chartered accountant.
Gym GST Invoice Format (Field by Field)
Use this format if your gym is GST-registered. Every field listed below is either required by Rule 46 of the CGST Rules, 2017, or is strongly recommended for your own records.
| Field | What to put |
|---|---|
| Document title | "Tax Invoice" |
| Gym name | Full legal name as registered with GST |
| Gym address | Complete address including PIN code |
| GSTIN | Your 15-digit GST Identification Number |
| Invoice number | Unique sequential number (e.g., INV-2025-0001) |
| Invoice date | Date of issue |
| Member name | Full name of the member |
| Member phone | Mobile number |
| Membership plan | Name of the plan (e.g., Monthly, Quarterly, Annual) |
| Plan period | Start date to end date |
| SAC code | 999723 (Fitness centre and gym services) |
| Taxable value | Amount before GST |
| CGST (2.5%) | CGST amount (within-State transactions) |
| SGST (2.5%) | SGST amount (within-State transactions) |
| OR IGST (5%) | For inter-State transactions (rare for gyms) |
| Total amount | Taxable value + GST |
| Payment mode | UPI / Cash / Card / Net banking |
| Authorised by | Name and signature of authorised staff |
Source for GST figures: GST Council and CBIC; CGST Rules, 2017. Gym, fitness, health club and yoga services attract 5% GST (SAC 999723) from 22 September 2025, charged as 2.5% CGST plus 2.5% SGST for intra-State transactions or 5% IGST for inter-State transactions.
Note on e-invoicing: If your gym's aggregate turnover exceeds ₹5 crore, e-invoicing applies. You will need to generate invoices through the GST e-invoice portal and include an IRN (Invoice Reference Number) and QR code on the document. Confirm this requirement with a chartered accountant.
Example: GST Tax Invoice (Illustrative)
The figures below are illustrative only and are provided to show how the arithmetic works.
| Field | Example value |
|---|---|
| Gym name | FitZone Fitness Centre |
| Address | 12, MG Road, Bengaluru – 560001 |
| GSTIN | 29XXXXX0000X1ZX |
| Invoice number | INV-2025-0042 |
| Invoice date | 1 October 2025 |
| Member name | Priya Sharma |
| Member phone | 9876500000 |
| Membership plan | Quarterly Plan |
| Plan period | 1 October 2025 – 31 December 2025 |
| SAC code | 999723 |
| Taxable value | ₹3,000.00 |
| CGST @ 2.5% | ₹75.00 |
| SGST @ 2.5% | ₹75.00 |
| Total | ₹3,150.00 |
| Payment mode | UPI |
| Authorised by | Manager — Rajesh Kumar |
Bill of Supply Format (GST-Registered Gym, Exempt Supply)
A GST-registered gym that supplies an exempt service issues a bill of supply instead of a tax invoice. Rule 49 of the CGST Rules, 2017 governs its contents. The format is similar to the tax invoice but without any GST line.
| Field | What to put |
|---|---|
| Document title | "Bill of Supply" |
| Gym name | Full legal name |
| Gym address | Complete address including PIN code |
| GSTIN | Your 15-digit GSTIN |
| Bill of supply number | Unique sequential number |
| Date | Date of issue |
| Member name | Full name |
| Member phone | Mobile number |
| Service description | Membership plan name and period |
| SAC code | 999723 |
| Amount | Total amount charged (no tax line) |
| Reason for no tax | "Supply is exempt / Composition Scheme" (as applicable) |
| Payment mode | UPI / Cash / Card / Net banking |
| Authorised by | Name and signature |
If you are under the GST Composition Scheme, you are not permitted to collect tax from members and must issue a bill of supply. Confirm whether this applies to your gym with a chartered accountant.
Simple Payment Receipt Format (Non-GST-Registered Gym)
If your gym's turnover is below the GST registration threshold, you are not required to charge or collect GST. You issue a simple receipt or bill. There is no mandatory format prescribed by law for unregistered businesses, but including all the fields below protects you and your member.
| Field | What to put |
|---|---|
| Document title | "Payment Receipt" or "Fee Receipt" |
| Gym name | Your gym's name |
| Gym address | Full address |
| Receipt number | Unique sequential number |
| Date | Date of payment |
| Member name | Full name |
| Member phone | Mobile number |
| Membership plan | Plan name |
| Plan period | Start date to end date |
| Amount received | Total amount in figures and words |
| Payment mode | UPI / Cash / Card / Net banking |
| Authorised by | Name and signature of staff |
Keep a copy of every receipt, whether issued digitally or on paper. A sequential receipt number makes it easy to trace transactions and respond to any member dispute.
What to Include in Every Gym Receipt (Checklist)
Regardless of whether your gym is GST-registered, every fee receipt should have these fields. Use this as a pre-issue check.
- Gym name and full address
- Unique, sequential document number
- Date of issue
- Member's full name and phone number
- Membership plan name and validity period (start and end dates)
- Amount — taxable value and GST (if registered), or total amount (if not registered)
- SAC code 999723 (if GST-registered)
- GSTIN (if GST-registered)
- Payment mode (UPI, cash, card, net banking)
- Authorised signature or "Authorised by" name and designation
Common Gym Receipt Mistakes to Avoid
Using a tax invoice when you are not registered: Collecting GST without registration is a compliance risk. Issue a simple receipt until you register.
Skipping the SAC code: Registered gyms must include SAC 999723. Omitting it makes the invoice non-compliant.
Writing the wrong GST split: From 22 September 2025, the rate is 5% total (2.5% CGST + 2.5% SGST for intra-State). An older invoice showing 18% GST is incorrect for any supply made on or after that date. Confirm the applicable rate with a chartered accountant.
No sequential numbering: If invoice numbers jump or repeat, it is difficult to reconcile your GSTR-1 and creates audit risk.
Missing plan period: A receipt that shows only the amount, without the start and end date of the membership, is not useful as proof of service. Members also need it for corporate reimbursements.
No copy retained: Whether you issue paper or digital receipts, keep a copy for each transaction. The GST Act requires registered businesses to maintain records; confirm the retention period that applies to you with a chartered accountant.
How to Handle GSTR-1 and Billing Records
If your gym is GST-registered, every tax invoice feeds into your GSTR-1 return, which must be filed monthly or quarterly depending on your turnover. Your billing records — invoice number, date, member GSTIN if applicable, taxable value, CGST, SGST — need to match what you report in GSTR-1. Keeping your invoices in a consistent, sequential format makes this reconciliation straightforward.
For gyms collecting advances (a member pays for a six-month plan before it starts), a receipt voucher under Rule 50 of the CGST Rules must be issued at the time of collection. Confirm the exact filing obligations with a chartered accountant.
You can read our broader guide on GST for gyms in India for context on registration, rates and filing.
How MyGymDesk Helps
MyGymDesk's billing and invoicing feature generates GST tax invoices with CGST, SGST and SAC codes, as well as simple invoices and receipts for gyms that are not GST-registered — all from the same workspace as your members, classes and payments. Every invoice is numbered sequentially, and a GSTR-1 export is built in so your accountant can reconcile quickly. Members receive their invoice automatically, and you can accept payments by UPI, card or net banking through your own Razorpay integration — MyGymDesk adds no fee to member payments. Start your free trial or book a demo to see the billing workflow in action.
FAQs
What SAC code should a gym use on its GST invoice?
Gyms, fitness centres, health clubs and yoga studios use SAC code 999723 on their GST tax invoices. This code covers fitness centre and gym services under the GST classification.
What is the GST rate for gym membership fees in India?
From 22 September 2025, gym and fitness centre services attract 5% GST (SAC 999723), per the GST Council and CBIC under the CGST Rules, 2017. This is charged as 2.5% CGST plus 2.5% SGST for transactions within the same State, or 5% IGST for inter-State transactions. Always confirm the applicable rate with a chartered accountant.
Does a gym that is not registered for GST need to issue a receipt?
Yes. Even without GST registration, a gym should issue a numbered payment receipt for every fee collected. While there is no prescribed format for unregistered businesses, including the gym name and address, receipt number, date, member name, plan, period, amount and payment mode protects both the gym and the member.
What is the difference between a tax invoice and a bill of supply for a gym?
A tax invoice is issued by a GST-registered gym for a taxable supply and must show the GSTIN, SAC code, taxable value and GST split (Rule 46, CGST Rules, 2017). A bill of supply is issued when the supply is exempt or the gym is under the Composition Scheme, and it carries no tax line (Rule 49, CGST Rules, 2017). A non-registered gym issues a simple receipt or bill with no GST details at all.
When must a gym issue a receipt voucher instead of a tax invoice?
A GST-registered gym must issue a receipt voucher (Rule 50, CGST Rules, 2017) when it collects an advance payment before the membership period begins — for example, when a member pays for a plan that starts the following month. Confirm the exact requirements that apply to your situation with a chartered accountant.
