Practical compliance guides

Accounting and Bookkeeping · 9 min read

How Hospitals Should Reconcile TPA and Insurance Receivables

Ageing insurer claims by payer, and chasing the deductions they apply. The rule, the threshold and what it means in practice. With a worked example.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 9 min read

Section 44ADA Presumptive Taxation for Doctors Explained

Presumptive taxation for professionals, and the receipts limit that ends it. The rule, the threshold and what it means in practice. In plain English.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 9 min read

Which Healthcare Services Are GST Exempt vs Taxable in India?

Clinical services are exempt; where pharmacy and room charges are not. The rule, the threshold and what it means in practice. With a worked example.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 10 min read

The Percentage Completion Method for Construction Contracts

Recognising revenue in step with progress, and measuring that progress. The rule, the threshold and what it means in practice. Explained by a CA.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 10 min read

Joint Development Agreement (JDA) Accounting and Taxation

Area-share and revenue-share deals, and the point tax is actually triggered. The rule, the threshold and what it means in practice. Explained by a CA.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 10 min read

Project and Phase-Wise WIP Costing for Real Estate Developers

Building project-wise WIP so cost-to-complete is defensible. What applies, what does not, and the number that decides it. Current Indian practice.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 10 min read

GST on Under-Construction vs Completed Property Explained

GST applies before the completion certificate and stops after it. The rule, the threshold and what it means in practice. Current Indian practice.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 10 min read

The RERA 70% Escrow Rule: How Builders Must Handle Project Funds

Seventy per cent of buyer receipts into a project account, withdrawn on certificate. Set out with the working, not just the rule. Read the full guide.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 10 min read

TDS Under Section 194J for IT and Software Service Companies

When software payments are professional fees and when they are contract work. Set out with the working, not just the rule. Reviewed by our CA team.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 9 min read

MRR, ARR and Churn: SaaS Metrics Every Founder Should Track Monthly

How MRR, ARR and churn are defined, and where founders overstate them. The rule, the threshold and what it means in practice. For Indian preparers.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 10 min read

GST on SaaS Exports: Zero-Rating and LUT Filing Explained

Export of services at zero rate under an LUT, and the proof you must keep. The rule, the threshold and what it means in practice. Read the full guide.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 10 min read

Deferred Revenue in SaaS: How to Build a Recognition Schedule

Building an annual-contract deferral schedule your auditor will accept. The rule, the threshold and what it means in practice. A practitioner guide.

CACA Puja Pradhan · Jul 20