Which GST office handles service firms in Delhi?

5 zones. CP = Central. Jasola = South/East. Nehru Place = South. Rohini = North. Patron files for all 5 zones from Rohini.

What is the GST rate on consulting/professional services?

18% under SAC 9983. Consulting (998312), advertising (998361), staffing (998515), IT (998313). Legal: 18% RCM (client pays).

What is Section 194J TDS?

2% on technical services (coding, testing). 10% on professional consulting. Threshold Rs 30K. CBDT Oct 2024 clarified. Wrong = 30% disallowance S.40(a)(ia).

Can freelancers use presumptive taxation?

Yes. S.44ADA: 50% of gross receipts up to Rs 75L (95% digital). GST if >Rs 20L. No PT in Delhi = simpler than Maharashtra.

How much does service accounting cost?

Freelancer from Rs 5,000/month. Small firm Rs 10,000-18,000. Mid-size Rs 20,000-35,000. BPO/staffing 100+ employees Rs 35,000-60,000.

How fast is onboarding?

48 hours. Month 1: SAC mapping, GST config, chart of accounts, historical migration. Full monthly with project tracking from Month 2.

Do BPOs need special accounting?

Yes. Shift payroll + night allowances, multi-client seat-cost, LUT for export, PF/ESI (no PT), S.194J at 2% and 10%. Patron specialises.

Trusted by 10,000+ Businesses

Service Sector Accounting Services in Delhi: CA-Led GST, TDS, and Financial Management for Professional Services

Q: What about RCM on Slack/Zoom/AWS?

18% GST under RCM (S.9(3) CGST). Most Delhi firms miss entirely. Patron tracks all foreign SaaS subscriptions and computes RCM monthly. Quick Answers Service company par GST kitna? Most services par 18% (SAC 9983). Consulting, advertising, staffing - sab 18%. S.194J mein 2% ya 10%? Technical (coding, testing) = 2%. Professional consulting = 10%. Client ko sahi rate batana zaroori. Service firm ka accounting kharcha? Small Rs 5,000/month se. Mid-size Rs 15,000-35,000. BPO/staffing Rs 35,000+.

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: 06 April 2026 Verify Credentials →

Documents: PAN, GST certificate, client contracts, bank statements, employee records, previous financials

Fees: Starting from Rs 5,000/month for small service firms in Delhi

Eligibility: Consulting, BPOs, ad agencies, staffing, law firms, event managers, freelancers in Delhi

Timeline: Onboarding within 48 hours; monthly books by 5th; GST by 20th

Service sector accounting for consulting, BPO, staffing, and advertising across Delhi.

Call +91 945 945 6700 Email Us WhatsApp Us

15+ YearsIndustry Experience

CA & CSCertified Experts

4.9

Based on 500+ reviews

Get Free Consultation

Talk to a CA/CS expert today

Full Name

Phone Number

City

Service Needed

Our team will get back to you shortly. No spam.

Real Stories from Real People

Hear how teams across industries use Patron to save time, cut costs, & stay in control.

“

Consulting firm CP. 12 clients across 4 states. SAC 998312 correct. S.194J at 10% tracked. Ind AS 115 project revenue. Clean audit every year.

Amit Kumar

Partner, Consulting, CP

★★★★★

“

300-agent BPO Jasola. Shift payroll, LUT for exports, seat-cost allocation. S.194J at 2% tracked. No PT = Rs 7.5L saved annually.

Rahul Mehta

COO, BPO, Jasola

★★★★★

“

Ad agency Okhla. Multi-client campaign tracking. RCM on Google/Meta Ads handled. Retainer + project revenue split correctly. Client margins visible.

Priya Singh

Director, Ad Agency, Okhla

★★★★★

“

Freelance consultant Rohini. S.44ADA ITR. GST handled. No PT hassle. Affordable at Rs 5K/month. Focus on clients, not compliance.

Vikram Gupta

Freelance Consultant, Rohini

★★★★★

Join 10,000+ Satisfied Businesses

Service sector accounting with SAC code compliance, S.194J TDS, and project tracking from Delhi.

Talk to an Expert

10,000+Businesses ServedGST compliance and litigation support across India.

15+Years ExperienceDeep expertise in IP registration, GST & business compliance.

50,000+Documents FiledReturns, appeals, and filings handled accurately.

4.9★Client RatingTrusted by entrepreneurs, startups, and growing businesses.

ISO CertifiedProfessional standards and documented processes.

SSL SecureYour financial and business data is fully protected.

Overview What Is It Who Needs Challenges Process Documents SAC Codes Pricing Why Patron Quality Patron vs Others FAQs

Service Sector Accounting in Delhi: SAC 9983, TDS, and Professional Compliance

📌 TL;DR - Service Sector Accounting in Delhi Services at a Glance

Service accounting = 18% GST (SAC 9983) + S.194J TDS (2% technical / 10% professional) + Ind AS 115 revenue recognition + RCM on legal services and imported SaaS + payroll (no PT in Delhi). Delhi NCR = India's largest services hub. Genpact HQ. CP consulting, Jasola BPOs, Okhla ad agencies. From Rs 5,000/month. Patron Rohini office.

Delhi NCR is India's services powerhouse. For a comprehensive overview, see our Service Sector Accounting national guide.

Parameter	Detail
GST Rate	18% on most services (SAC 9983). RCM on legal + imported SaaS
Cost From	Rs 5,000/month (small firm); Rs 15,000 (mid-size)
Key Compliance	SAC 9983, S.194J TDS (2%/10%), S.44ADA, RCM on imports
Penalty Risk	Rs 50/day late GST; Rs 25K no books; 30% disallowance wrong TDS
Delhi Advantage	No Professional Tax. 5 GST zones. S&E Act for offices

Genpact HQ (110,000+ employees). CP consulting firms. Jasola BPO/KPO clusters. Okhla/Saket ad agencies. Staffing across NCR. 18% GST on most services. S.194J at 2% or 10%. No PT saves Rs 5-12.5L annually vs Maharashtra/Karnataka for large headcounts. Patron Rohini office serves all 5 zones.

Content is reviewed quarterly for accuracy.

What Are Service Sector Accounting Services?

Definition: Specialised financial recording, GST compliance, and reporting for businesses providing services (not goods), under CGST Act (SAC 9983), IT Act (S.194J, 44ADA, 44AB), and Ind AS 115.

Key differences from trading/manufacturing: No inventory or COGS. Primary challenges: revenue recognition (milestone/time/subscription), employee cost allocation, correct SAC code from 50+ subcategories, and managing TDS receivables.

Delhi context: CP consultancy billing Rs 5L/project. Jasola BPO with 500 agents. Rohini staffing placing 100 candidates/month. Each has distinct accounting needs.

See Accounting Services for general business accounting.

Key Terms for Service Sector Accounting in Delhi:

SAC 9983: Service Accounting Code for professional, technical, and business services. 18% GST. 50+ subcategories: 998312 (consulting), 998361 (advertising), 998515 (staffing).

Section 194J: TDS on service payments. 2% technical (coding, testing). 10% professional (consulting, advisory). CBDT Oct 2024 clarified. Both rates tracked.

RCM: Reverse Charge on legal services (advocate → client pays 18% GST) and imported SaaS (Slack, Zoom, AWS, Google Workspace).

Section 44ADA: Presumptive for professionals. 50% of gross receipts. Up to Rs 75L (95% digital). Freelancers benefit.

Ind AS 115: Revenue recognition for service firms. Milestone, time-based, subscription. Not invoice-date recognition.

Services SAC 9983

Who Needs Service Sector Accounting in Delhi

Consulting Firms (CP, Barakhamba, Aerocity): 18% GST (SAC 998312). S.194J at 10%. Ind AS 115 milestone recognition. Multi-client project profitability.

BPO/KPO (Jasola, Nehru Place): Shift payroll, night-shift allowances, PF/ESI (no PT), international billing with LUT, seat-cost allocation.

Ad/Digital Agencies (Okhla, Saket, Hauz Khas): Client+campaign tracking. Media buying pass-through. RCM on Google/Meta Ads. Retainer vs project revenue.

Staffing/Recruitment: Manpower supply (SAC 998515) vs outsourced services distinction. Deployed staff payroll. S.194C TDS on contractors.

Legal/Architecture/Design: Legal: RCM (client pays GST). Architecture: SAC 998391. S.44ADA for individuals up to Rs 75L.

Event/Facility/Security: Project billing (events), retainer (facility), contractual (security). Different revenue recognition each.

Common Service Sector Challenges in Delhi

Service	What We Do
S.194J TDS Confusion (2% vs 10%)	Clients deduct wrong rate. Form 26AS mismatches. Must reconcile both rates monthly. S.40(a)(ia) = 30% disallowance risk
Wrong SAC Codes on Invoices	Multi-service firms using single SAC for all. Wrong codes = GST mismatch notices from Delhi commissionerate + ITC rejection for clients
RCM Missed on Legal + SaaS	Advocate services: client pays 18% RCM. Slack/Zoom/AWS/Google: 18% RCM under S.9(3). Most Delhi firms miss entirely until audit
Project Revenue Timing (Ind AS 115)	CP consulting firms recognise on invoice date instead of completion %. Inflates/deflates quarterly. Problematic for investors
No PT Benefit Not Leveraged	Delhi saves Rs 5-12.5L/year vs Maharashtra/Karnataka for 200-500 employees. Many still allocate PT budget or use wrong payroll config

Our Process

6-Step Accounting for Delhi Service Firms

From SAC code mapping to audit-ready service sector financials.

Step 1-2

Assessment + SAC/GST Config

Map service model, revenue streams, client geography, GST zone. Each service line mapped to correct SAC. 18% with fiscal positions. LUT for exporters. RCM ledger for legal + imported SaaS. Software configured with client-wise cost centres and TDS tracking.

SAC mappedGST configured

Setup01

Step 3-4

Monthly Books + GST/TDS

Daily transactions with correct SAC. Bank recon by 5th. GSTR-1 by 11th with SAC classification. GSTR-3B by 20th with RCM. S.194J TDS on outgoing (2%/10%). Incoming TDS matched to 26AS. Payroll: PF/ESI, no PT in Delhi.

GST filedTDS tracked

Compliant02

Step 5-6

Year-End + Audit-Ready Reports

Final accounts by 30 April. Client-wise revenue breakup, Ind AS 115 workings, S.194J reconciliation, RCM summary, export turnover computation. Statutory audit if applicable. Project-wise profitability MIS.

Audit-readyMIS delivered

Complete03

Documents Required

Document	Purpose	Notes
PAN Card	Tax compliance	Entity + directors/partners
GST Certificate	Delhi zone	Mandatory if >Rs 20L turnover
Client Contracts/SOWs	Ind AS 115 + SAC code	Revenue recognition assessment
Bank Statements	Reconciliation	All accounts
Employee Records	Payroll + TDS	Salary, PF/ESI, subcontractor agreements
Previous Financials	Opening balances	For continuity
Foreign SaaS Invoices	RCM computation	Slack/Zoom/AWS/Google subscriptions
Delhi S&E Registration	Office compliance	Within 90 days

Delhi tip: Staffing companies deploying manpower to client offices: maintain separate agreements per deployment site. Manpower supply (SAC 998515) vs outsourced services (SAC 9985) determines GST and TDS treatment. Wrong classification cascades into 12 months of wrong invoicing. See GST Registration.

SAC Codes for Delhi Service Businesses

Challenge	Impact	How Patron Accounting Solves It
Management Consulting	998312 \| 18% GST	CP/Barakhamba firms
Advertising & Marketing	998361 \| 18% GST	Okhla/Saket agencies; RCM on Google/Meta Ads
Staffing & Recruitment	998515 \| 18% GST	Manpower supply distinction critical for TDS
Legal Services	998211-998216 \| 18% RCM	Business client pays GST, not advocate
Event Management	998596 \| 18% GST	Pragati Maidan exhibition/convention
IT/Software Services	998313-998314 \| 18% GST	Nehru Place; export zero-rated via LUT
Security Services	998521 \| 18% GST	Contract-based; TDS under S.194C
Design/Architecture	998391 \| 18% GST	Interior design, fashion design

Service Sector Accounting Fees in Delhi

Fee Component	Amount
Freelancer / Sole Proprietor	Rs 5,000 - Rs 8,000/month \| Bookkeeping + ITR (S.44ADA) + GST + bank recon
Small Service Firm (up to 25 staff)	Rs 10,000 - Rs 18,000/month \| Full accounting + GST with SAC codes + TDS (194J) + payroll
Mid-Size Service Company	Rs 20,000 - Rs 35,000/month \| Ind AS 115 + project costing + multi-client profitability + RCM + audit
BPO / Staffing (100+ employees)	Rs 35,000 - Rs 60,000/month \| Dedicated CA + large payroll + multi-state GST + virtual CFO
GST Filing (Standalone)	From Rs 3,000/month \| GSTR-1 + GSTR-3B with SAC code classification

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free Service Sector Accounting in Delhi consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Why Choose Patron for Service Sector in Delhi?

Stage	Estimated Timeline
Delhi Office (Rohini)	Serves CP, Jasola, Nehru Place, Okhla, Aerocity. Walk-in + online. All 5 GST zones
Service Sector Specialist	SAC 9983 codes, S.194J (2%/10%), Ind AS 115, RCM on legal/SaaS, project profitability
No PT Advantage	Delhi payroll correctly configured with zero PT. Saves Rs 5-12.5L/year vs Maharashtra/Karnataka for large headcounts
Multi-Type Coverage	Consulting, BPO, advertising, staffing, legal, events, security, freelancers - all service types
From Rs 5,000/Month	Freelancer to BPO. Scales with growth. SAC correct from Day 1. 48-hour onboarding

Critical: GST monthly (Rs 50/day late). S.194J on every professional payment >Rs 30K (wrong = 30% disallowance). RCM on legal + SaaS monthly. Wrong SAC = compliance notices. 48-hour onboarding. From Rs 5,000/month.

Key Benefits

Patron vs General CAs

Patron: SAC Expert

Correct SAC code per service line. 50+ subcategories mapped. No mismatch notices from Delhi commissionerate.

Others: Single SAC

One SAC for all services. Wrong codes = GST notices + client ITC rejection. Compliance cascade.

Patron: RCM Tracked

Legal services + Slack/Zoom/AWS/Google RCM computed monthly. No audit surprises. No missed GST liability.

Patron: S.194J Both Rates

2% technical + 10% professional tracked separately. Form 26AS reconciled. No S.40(a)(ia) disallowance.

Trusted by 10,000+ Businesses Across India

Trust Banner: 10,000+ Businesses | 4.9 Google Rating | 50,000+ Documents Filed | 15+ Years

"Consulting firm CP. 12 clients across 4 states. Patron handles SAC 998312, S.194J at 10%, project-wise Ind AS 115 revenue. Clean audit every year."
- Partner, Consulting Firm, CP

"300-agent BPO Jasola. Patron manages shift payroll, LUT for exports, seat-cost allocation. S.194J at 2% on tech services tracked. No PT in Delhi = Rs 7.5L saved."
- COO, BPO, Jasola

Patron vs Others Detailed

Factor	Patron	General CA
SAC Codes	Correct per service line (50+ codes)	Single SAC for all services
S.194J	2% + 10% tracked separately, reconciled	Often applies wrong rate
RCM	Legal + imported SaaS tracked monthly	Missed until audit
Ind AS 115	Milestone/time/subscription recognition	Invoice-date recognition (incorrect)
Payroll	No PT configured, shift-based, PF/ESI	May include PT from other states
Pricing	From Rs 5,000/month (specialist)	Similar but generalist

Related Services

Legal and Compliance Framework

CGST Act 2017: SAC 9983 at 18%. RCM on legal services (Notification 13/2017). RCM on imported services (S.9(3)). Rs 50/day late. Rs 10K+ wrong SAC (S.122).

IT Act 1961: S.194J (2%/10% TDS). S.194C (contractors). S.44ADA (presumptive professionals). S.44AB (tax audit). S.40(a)(ia): 30% disallowance missed TDS.

Companies Act S.128/129: Books + financial statements per Ind AS.

Delhi: No PT. S&E Act for service offices. 5 GST zones.

FAQs - Service Sector Accounting in Delhi

Common questions about service sector accounting, SAC codes, Section 194J TDS, and professional compliance in Delhi.

Quick Answers

Service company par GST kitna? Most services par 18% (SAC 9983). Consulting, advertising, staffing - sab 18%.

S.194J mein 2% ya 10%? Technical (coding, testing) = 2%. Professional consulting = 10%. Client ko sahi rate batana zaroori.

Service firm ka accounting kharcha? Small Rs 5,000/month se. Mid-size Rs 15,000-35,000. BPO/staffing Rs 35,000+.

Wrong SAC Code? TDS Mismatch? Fix Now

GST monthly (Rs 50/day late). S.194J on every payment >Rs 30K (wrong = 30% disallowance). RCM on legal + SaaS monthly. Wrong SAC = compliance cascade. 48-hour onboarding. From Rs 5,000/month.

Call +91 945 945 6700 or WhatsApp us.

Get Expert Service Sector Accounting in Delhi

Service sector accounting in Delhi covers SAC 9983 GST, S.194J TDS at dual rates, Ind AS 115 revenue recognition, RCM on legal and imported services, and payroll for Delhi's diverse professional services ecosystem.

Patron's Rohini office provides CA-led accounting for consulting firms, BPOs, ad agencies, staffing companies, and every service type across all 5 Delhi zones.

With 15+ years, 10,000+ businesses, and a 4.9 Google rating, Patron ensures service sector finances are correctly classified, fully compliant, and always audit-ready.

📞 Call +91 945 945 6700 💬 WhatsApp Us ✉️ Email Us

Book a Free Consultation - No Obligation.

Service Sector Accounting - Available Cities

Expert service sector accounting across major Indian cities

City-Wise Service Sector Accounting

Select your city

Delhi

Delhi NCR

You're here

Gurugram

Haryana

Related Services in Delhi

Professional compliance

Content Created: 06 April 2026 | Last Updated: 06 April 2026 | Next Review: 06 July 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed quarterly. SAC 9983 rates, Section 194J (2%/10%), RCM on legal/imported services, and S.44ADA thresholds are verified.

Join 5,000+ business owners. Get compliance due date alerts on WhatsApp. Join Free →