---
title: "Billing Overview"
description: "Overview of NICE HMS billing system — bill transactions, advance payments, contra entries, accounts structure, and GST-compliant invoicing."
date: 2026-07-19
lastModified: 2026-07-19
category: "billing"
author: "Dr. Umesh Bilagi"
beta: true
---

## Overview

NICE HMS billing covers the complete financial workflow of a healthcare facility. It supports multiple transaction types, GST-compliant invoicing, account management, and integration with patient registration, pharmacy, lab, and IPD modules.

## Transaction Types

There are three transaction types in NICE HMS:

| Transaction | Purpose | Example |
|------------|---------|---------|
| **Bill Transaction** | Patient billing | OPD consultation bill, IPD discharge bill, pharmacy bill, lab bill |
| **Advance Transaction** | Advance payments from patients/TPA | Patient pays ₹5,000 advance at IPD admission |
| **Contra Transaction** | Internal fund transfers | Moving money from the cash account to the bank account |

## How It All Connects

```
Patient Registration
       ↓
OPD/IPD Encounter → Services rendered (consultation, tests, medicines, procedures)
       ↓
Bill Transaction ← Items from Accounts Master with configured prices
       ↓
Payment collected → Advance Transaction adjusted → Final settlement
       ↓
Contra Transaction → Fund transfer between accounts (if needed)
```

## Key Concepts

### Accounts Master

All billable items (consultations, procedures, medicines, lab tests, room charges, etc.) are defined in the Accounts Master with their pricing. See [Accounts Master](/docs/accounts-master).

### Items

Items (medicines, consumables, services) are managed separately and linked to accounts. See [Item Management](/docs/item-management).

### Cash Access

Daily cash-in and cash-out management, separate from patient billing. See [Cash Access](/docs/cash-access).

### GST Compliance

NICE HMS supports all Indian tax types:
- **IGST** — Interstate supplies (5%, 12%, 18%, 28%)
- **CGST + SGST** — Intrastate supplies
- **CST** — Central Sales Tax (2.5%, 6%, 9%, 14%)

Tax is configured per item in the Accounts Master and applied automatically to bills.

## Related Guides

- [Bill Transaction](/docs/bill-transaction) — Creating and managing patient bills
- [Advance Transaction](/docs/advance-transaction) — Recording and adjusting advance payments
- [Contra Transaction](/docs/contra-transaction) — Internal fund transfers
- [Accounts Master](/docs/accounts-master) — Setting up your chart of accounts
- [Cash Access](/docs/cash-access) — Daily cash management
- [Item Management](/docs/item-management) — Managing billable items