Practical compliance guides

Accounting and Bookkeeping · 9 min read

How to Build a Restaurant P&L Statement Step by Step

The outlet P&L format that shows food cost, labour and wastage separately. The rule, the threshold and what it means in practice. Browse the glossary.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 9 min read

Section 194H TDS on OTA and Aggregator Commission

Deduction on commission, and who bears it when the aggregator nets it off. The rule, the threshold and what it means in practice. Explained simply.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 10 min read

Food Cost Percentage: How Restaurants Should Track It

Calculating theoretical against actual food cost, outlet by outlet. The rule, the threshold and what it means in practice. Indian accounting glossary.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 9 min read

GST on Hotel Rooms and Restaurant Food: A Slab-Wise Guide

Tariff-linked room rates and the restaurant rate, and where input credit is barred. Set out with the working, not just the rule. Explained simply.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 10 min read

How to Reconcile OTA Settlements (MakeMyTrip, Booking.com) in Your Books

Grossing up aggregator payouts so commission does not disappear into revenue. Set out with the working, not just the rule. Indian accounting glossary.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 9 min read

TDS on Doctor Professional Fees and Consultant Payouts

Consultant payouts under 194J, and the classification error most hospitals make. Set out with the working, not just the rule. With a worked example.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 10 min read

Setting Up Department-Wise P&L for a Hospital

Splitting revenue and cost by department to find what is actually loss-making. Set out with the working, not just the rule. Updated for Indian rules.

CACA Puja Pradhan · Jul 20

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