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Travel bill format

A travel agent's bill mixes money passed on to airlines and hotels with the agent's own fee. When the agent acts as the customer's pure agent, fares go through at actual cost and GST is charged only on the service fee, which is how the bill below is set up.

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Travel bill format · example

FromNavrang Tours & Travels
ToKankaria Engineering Pvt Ltd
CurrencyINR
DescriptionQtyPriceAmount
Air tickets AMD-DEL-AMD, 12 to 14 October, 2 travellers, economy, PNR XXXXXX: fares at actuals2₹9,850.00₹19,700.00
Hotel, Karol Bagh, New Delhi, 2 rooms x 2 nights, 12 to 14 October: at actuals (hotel invoice in your company's name attached)4₹5,600.00₹22,400.00
Service fee, air ticketing, per traveller (SAC 9985)2₹350.00₹700.00
Service fee, hotel booking (SAC 9985)1₹500.00₹500.00
Total₹43,516.00

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How to use the travel bill format

  1. Add the agency name, address, GSTIN, and IATA or other registration number if you have one.
  2. Add the traveller or the company paying, with its GSTIN for business travel.
  3. List tickets and hotel stays at actual cost with PNRs and dates, with no GST from you.
  4. Add your service fees at 18% GST, then save and issue.

Travel bill format

  • Agency name, address, GSTIN, phone and IATA or other registration number
  • Bill number and date
  • Customer name, address and GSTIN; traveller names if different
  • For each ticket: sector, date, carrier, class, PNR and the fare charged by the airline or railway
  • For each stay: hotel, city, check-in and check-out dates, rooms and nights
  • Visa, insurance and other third-party costs at actuals
  • Service fee per booking, with SAC 9985 and GST
  • Total, advance received and balance

Worked example

The agency and the client are both in Gujarat, so the ₹216 GST is split into ₹108 CGST and ₹108 SGST. The hotel's own invoice, with its GST, is made out to the client's company, which is one of the conditions for the agency to pass the cost through as a pure agent.

LineAmountGST from the agent
Air tickets Ahmedabad to Delhi and back, 2 travellers, at actuals₹19,700None
Hotel in New Delhi, 2 rooms for 2 nights, at actuals₹22,400None
Service fee, air tickets, 2 travellers at ₹350₹70018%: ₹126
Service fee, hotel booking₹50018%: ₹90
Total₹43,516₹216

Questions

Is GST charged on the full ticket price?

Not by the agent, when it acts as a pure agent under Rule 33: the airline or hotel has already charged its own GST in the fare, and the agent bills that amount at cost. The agent charges 18% GST on its own service fee or commission.

Is there another way for air travel agents to pay GST?

Yes. Under Rule 32(3), an air travel agent can opt to value its service at 5% of the basic fare for domestic tickets and 10% for international tickets, and pay 18% GST on that value. The option cannot be changed for the rest of the financial year.

What about tour packages?

A tour operator selling a package of travel, stay and sightseeing for one price charges GST on the whole package, commonly 5% without input tax credit. Overseas tour packages also attract TCS under the Income Tax Act. Check the current rates before you bill.

What does a company need on a travel bill?

The traveller's name, travel dates and sectors, PNRs or booking references, the company's name and GSTIN, and the agent's GSTIN, so it can claim credit on the service fee where allowed.

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