National Medical Commission (NMC) Guidelines Ready

Doctor Clinic & OPD Receipt Generator

Create clean, professional consultation receipts and OPD bills for your private clinic or polyclinic in seconds. Includes Medical Council Reg. No., patient demographics, clinical procedures, teleconsultations, and official healthcare GST exemption citations.

NMC Reg No
Doctor Credentials
GST Exempt
Entry 74 Notification
WhatsApp
Direct Patient Share
OPD CONSULTATION MEMO
CITY CARE CLINIC
MCI-29410
Doctor: Dr. V. K. Malhotra (MD)
Patient: Smt. Anjali Bose (42/F)
OPD Slip: OPD-2026-118
Date: 27 Oct 2026
Specialist Consultation
Cardiology Checkup & Evaluation
₹800.00
Standard 12-Lead ECG
Diagnostic Procedure
₹350.00
GST Rate (Entry 74 Exempt):₹0.00 (0%)
Total Received:₹1,150.00
🩺 Notice: Healthcare diagnostic and clinical services are exempt from GST under Notification No. 12/2017-Central Tax (Rate).

Doctor OPD & Consultation Bill Creator

Generate print-ready patient OPD receipts, consultation fees, and diagnostic procedure bills.

1. Clinic & Doctor Information

2. Patient Details

3. Consultation & Clinical Services

Receipt Format:
OPD CONSULTATION & CLINICAL RECEIPT

Lifecare Polyclinic & Diagnostic Centre

Dr. Arvind Swaminathan (MBBS, MD)

Plot 12, Sector 14, Main Road, Rohini, New Delhi - 110085

Reg. No: DMC/R/18429 | Tel: 011-2849102
Slip No: OPD-2026/049
Date: 27-10-2026
Patient: Karan Mehra (29 Yrs / Male)
Contact: 9812345678
Diagnosis / Notes: Viral Fever & Pharyngitis
CONSULTATION & SERVICE CHARGES
Subtotal: ₹750.00
GST (Healthcare Exemption Entry 74): ₹0.00 (Exempt)
TOTAL RECEIVED: ₹750.00

Thank you for consulting!

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Doctor's Signature
Clinical Billing & Tax Compliance

Doctor Clinic & OPD Invoicing: Statutory Guidelines & GST Exemption Rules

Running an outpatient clinic, polyclinic, or specialized medical consultation requires clear billing documentation to comply with medical ethics standards, income tax presumptive reporting, and medical insurance claims.

1

GST Exemption on Healthcare Services

Under Notification No. 12/2017-Central Tax (Rate), Entry 74, health care services provided by a clinical establishment, an authorized medical practitioner, or paramedics are completely exempt from GST. This includes consultation fees, diagnostic investigations, and medical treatment charges. When issuing an OPD receipt, clearly mentioning this statutory exemption prevents patient confusion.

2

Mandatory Registration Number Display

Under the National Medical Commission (NMC) regulations and State Medical Council bylaws, every prescription, medical certificate, and financial fee receipt must state the medical practitioner's recognized qualifications and state council registration number. Receipts without registration details are regularly rejected by private insurance providers during OPD claim reimbursements.

3

Presumptive Taxation u/s 44ADA for Doctors

Individual doctors and medical practitioners with total gross professional receipts up to ₹75 Lakhs per financial year can file their taxes under the simplified Section 44ADA presumptive scheme, declaring a minimum of 50% as taxable profit. Maintaining digital records of consultation receipts via BillBr provides audit-ready documentation for income tax scrutiny.

4

Thermal Receipt vs Digital WhatsApp Receipt

Busy OPD clinics often struggle with desktop printer jams. BillBr allows direct thermal printing on compact 58mm/80mm POS receipt printers or direct 1-click sharing to the patient's WhatsApp, cutting paper wastage while keeping an immaculate audit trail.

Frequently Asked Questions for Clinics & Doctors

Does a doctor need to register for GST if gross receipts exceed ₹40 Lakhs?

No. As long as the doctor is only providing exempt healthcare services (clinical diagnosis, consultation, and patient care), they are not required to take a GST registration regardless of turnover under Section 23 of the CGST Act.

Can patients use these receipts to claim OPD insurance reimbursement?

Yes. BillBr clinic receipts contain all data points required by health insurance TPAs: Doctor Registration Number, OPD slip reference, clinical diagnosis, patient age/gender, and itemized charges.