Doctor & Clinic Billing Receipt Format: Complete Healthcare Guide (2026)
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Healthcare professionals, doctors, dental clinics, and physiotherapists require a specialized billing format to maintain compliance with both the Indian Medical Council and GST laws.
GST Exemption on Doctor Consultation Fees
Under Notification No. 12/2017-Central Tax (Rate), health care services provided by a clinical establishment or an authorized medical practitioner are exempt from GST (0% Nil Rated).
However, this exemption applies strictly to diagnosis, treatment, or care for illness, injury, or deformity. Aesthetic or cosmetic surgery that is not reconstructive is taxable at 18% GST.
What to Include in a Clinic OPD Receipt
- Doctor's Name & Medical Registration Number (MCI / State Medical Council).
- Clinic Name, OPD Address, and Contact Number.
- Patient Details: Full Name, Age, Gender, Patient ID (UHID).
- Date and Time of Consultation.
- Itemized Services: Consultation Fee, Diagnostic Tests (ECG/Blood), Minor Procedure.
- Medicine Charges (Note: Sale of medicines from an attached pharmacy is taxable at 5% or 12% GST).
Use MsgBill's free receipt generator to issue professional, printable OPD consultation receipts in under 30 seconds.
Pradeep Kumar & MsgBill Editorial Desk
Verified Editorial ReviewCurated and verified according to the Central Board of Indirect Taxes and Customs (CBIC) rules and Indian MSME invoicing standards. Written to help Indian homepreneurs, retail stores, and freelancers build compliant, fast-paying billing systems.
Disclaimer: Content published on MsgBill is strictly for general educational and recordkeeping guidance and does not constitute formal legal or chartered accounting advice.
Instant GST Invoicing for Indian SMBs
Create GST invoices and cash memos in seconds. Send directly over WhatsApp.