Disclaimer: This article provides general information about GST for dietitians in India. It is not professional tax advice. Consult a chartered accountant for advice specific to your practice.
Do dietitians need to register for GST?
GST registration is mandatory if your annual turnover from services exceeds ₹20 lakh (₹10 lakh for special category states). Even if you're below the threshold, voluntary GST registration can be beneficial: it allows you to claim input tax credit on business expenses.
GST rate for dietitian services
Nutrition and dietitian consultation services fall under SAC code 999312(Health and allied services). The applicable GST rate is 18% for most dietitian services.
What a GST-compliant invoice must include
- Your name, address, and GSTIN
- Invoice number (sequential, unique) and date
- Client's name and address (GSTIN if business)
- Description of service and SAC code (999312)
- Taxable value, GST rate and amount (CGST + SGST or IGST)
- Total amount payable and place of supply
CGST vs SGST vs IGST
- Intra-state (same state): CGST 9% + SGST 9% = 18% total
- Inter-state (different states): IGST 18%
What about online consultations?
If you provide nutrition consultations via video call to clients in other states, the "place of supply" is the client's location — making it an inter-state supply subject to IGST 18%. This is a common scenario post-COVID as many Indian dietitians now serve clients across state lines. The key rule: the place of supply for services is where the recipient is located, not where you are.
Common GST mistakes dietitians make
- Wrong SAC code — using a generic service code instead of 999312
- Missing GSTIN on invoice
- Not filing returns on time — GSTR-1 and GSTR-3B must be filed even if there are no transactions
- Not collecting GST from corporate clients
- Mixing personal and business expenses
Automating GST invoicing with MealStack
MealStack's billing module handles GST invoicing automatically: enter your GSTIN once, create service packages, generate invoices in one click with all required fields (SAC code, CGST/SGST breakdown, sequential numbering), send invoices via email, track payment status, and export data for your CA. Available on the Starter plan and above (₹1,499/month).
Filing GST returns — a quick overview
- GSTR-1: Details of outward supplies. Monthly if turnover > ₹5 crore, quarterly otherwise.
- GSTR-3B: Summary return with tax payment. Monthly for all taxpayers.
- GSTR-9: Annual return. Due by December 31 of the following financial year.
Most dietitians in private practice qualify for quarterly GSTR-1 filing. Work with a CA to set up your GST filing process — typically ₹3,000–8,000/year.