Practical compliance guides

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Seventy per cent of buyer receipts into a project account, withdrawn on certificate.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

Accounting and Bookkeeping · 9 min read

Ind AS 115 / ASC 606 Revenue Recognition for SaaS Companies

Revenue recognised as each performance obligation is satisfied, not on invoice. Set out with the working, not just the rule. Browse the glossary.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 11 min read

Stock Valuation for Trading Businesses: Methods and GST Impact

Cost or net realisable value per lot, applied consistently across years. The rule, the threshold and what it means in practice. Part of our glossary.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 9 min read

E-Way Bill and E-Invoicing Rules for Traders (Rs 5 Cr AATO)

The thresholds that trigger each, and reconciling both to your sales register. Set out with the working, not just the rule. Part of our glossary.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 9 min read

194Q vs 206C(1H): TDS and TCS on Purchases and Sales Explained

Who deducts and who collects when both sections could apply to one sale. The rule, the threshold and what it means in practice. Written for preparers.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 11 min read

Section 44AD Presumptive Taxation for Traders: When It Helps (and Hurts)

Presumptive taxation at 8%, or 6% on digital receipts, and the turnover cap. The rule, the threshold and what it means in practice. Explained by a CA.

CACA Puja Pradhan · Jul 20