Physiotherapy billing software with GST
Physiotherapy billing software with GST, session packs and UPI built in
Physio Clinic Software bills exempt treatment and taxable goods on one GST-correct invoice, runs session packs as a wallet with optional UPI AutoPay renewal via your payment provider, and hands your CA a clean monthly summary. Built for Indian physiotherapy clinics, priced in rupees.
How GST applies to a physiotherapy clinic
Physiotherapy treatment by a qualified physiotherapist is a health care service and is exempt from GST under Notification 12/2017-Central Tax (Rate), serial number 74. That covers assessments, treatment sessions, home visits, tele-rehab consultations and prepaid treatment packs. What is not exempt is everything else a clinic commonly sells:
- Goods such as knee braces, lumbar belts, kinesiology tape, TheraBands and hot packs, taxed at their own HSN rate (orthopaedic appliances under HSN 9021 are 5 %; many consumables are 12 or 18 %).
- Fitness and wellness programmes that are not treatment for a diagnosed condition, usually 18 %.
- Corporate workshops on ergonomics or posture, usually taxable, even when injury treatment under the same contract is exempt.
Once aggregate turnover (which includes exempt treatment) crosses ₹20 lakh and the clinic makes any taxable supply, it must register. From then on every bill has to be right. The detailed rules are in our guide to GST on physiotherapy services; confirm the specifics with your chartered accountant.
What one Physio Clinic Software invoice looks like
A follow-up visit drawn from a pack, plus a knee brace sold at the desk, on one invoice from one series:
| Line | Code | Taxable value | GST | Amount |
|---|---|---|---|---|
| Physiotherapy session 5 of 10 (pack PK-0142, balance 5) | SAC 9993 · exempt, Notf. 12/2017 Sl. 74 | — | Exempt | ₹0 (prepaid) |
| Hinged knee brace, size M | HSN 9021 · 5 % | ₹1,200.00 | CGST ₹30 + SGST ₹30 | ₹1,260.00 |
| Totals | Exempt ₹0 · Taxable ₹1,200 | ₹60.00 | ₹1,260.00 · paid by UPI |
Sample data: illustrative example. Rates and codes are set per item in your settings; check current rates with your CA.
What the billing module does
Exempt and taxable lines together
Treatment items carry SAC 9993 and the exemption note; goods carry HSN and rate. CGST and SGST or IGST are worked out by place of supply.
Session packs as a wallet
"10 sessions in 60 days" packs, monthly memberships and family sharing. Every visit deducts one session and the balance shows on the calendar.
UPI AutoPay renewals (via your payment provider)
The patient approves a UPI mandate in their own UPI app; when the last session is used, one renewal debit up to the approved limit is presented. If it fails, nothing is charged, auto-renew stops and the desk is alerted. Sandbox until your provider credentials are connected.
Corporate and insurance billing
Mark the payer as self, corporate or insurance on each invoice and record their payments against it. Monthly corporate statements and pre-authorisation tracking are planned.
Payments that reconcile
UPI, card, cash and bank transfer recorded against invoices; a day-end report per branch and per cashier.
Reports for your CA
Monthly exempt and taxable turnover, tax by rate and an invoice register as CSV for GSTR-1 and GSTR-3B; therapist commission and pack revenue for you.
Why not use Tally, a bill book or generic clinic software?
A bill book cannot show a pack balance, and Tally does not know which patient has three sessions left. Generic clinic software usually treats every line the same way for tax and has no idea what a session pack is. Physio Clinic Software keeps billing inside the patient record: the same screen shows the appointment, the SOAP note, the pack balance and the invoice. It does not replace your accounting ledger; it exports to it.
How does it compare with other Indian physio billing tools?
PhysioCare PMS, at ₹699 a month, handles packs and billing well and is the cheaper option if billing is all you need. Practo Ray covers billing for general clinics from ₹999 a month on annual plans. We could not find an exercise library, WhatsApp adherence tracking or outcome letters in their public material (as of October 2026; check with the vendor). See the full comparison and the pricing guide for what Indian clinics pay in total.
Pricing
Billing, GST invoicing and session packs are included on every plan: ₹999 per therapist a month (Solo), ₹4,999 a month for up to 8 therapists (Clinic) and ₹9,999 a month for multi-branch clinics with separate invoice series per branch. Prices exclude 18 % GST. There is no setup fee, and we import your open packs and invoices free during the 30-day trial. See pricing or all features.
Physiotherapy billing and GST questions
Is GST charged on physiotherapy treatment in India?
No, in most cases. Treatment by a qualified physiotherapist is a health care service exempt under Notification 12/2017-Central Tax (Rate), serial number 74. Braces, tapes and other goods you sell are taxable at their HSN rate, and fitness or wellness programmes are taxable at 18 %. Confirm details with your CA.
Can one invoice show both exempt sessions and a taxable brace?
Yes. Physio Clinic Software prints a single invoice with the exempt treatment line (SAC 9993, exemption note) and the taxable goods line (HSN, rate, CGST and SGST or IGST) shown separately, with separate exempt and taxable totals, from one continuous invoice series.
How are session packs billed?
When a patient buys a pack, Physio Clinic Software issues the bill for the prepaid treatment and creates a wallet balance. Each visit deducts one session and records the deduction against the bill, so the balance on the calendar always matches your books. Pack renewal through a UPI AutoPay mandate is supported via your payment provider.
Does the billing software export GSTR-ready reports?
Physio Clinic Software exports a monthly summary of exempt turnover, taxable turnover by rate and tax collected, plus an invoice register, as CSV for your CA to prepare GSTR-1 and GSTR-3B. It does not file returns itself; your accountant or GST software does that.
Which payment methods can I record?
UPI, UPI AutoPay (via your payment provider), cards, cash, bank transfer, corporate and insurance payers. Each payment is recorded against an invoice, so the day-end cash and UPI report reconciles with the bills.
Bill sessions, packs and braces correctly from day one
Physio Clinic Software: GST invoices with exempt and taxable lines, session packs with balances and CA-ready exports. 30-day free trial, no card.