Which GST office handles IT compliance in Delhi?

5 zones. Nehru Place = South/East. CP = Central. Rohini = North. Patron files IT sector returns for all 5 zones from Rohini office.

Do software exporters need to pay GST?

Zero-rated under LUT (Rule 96A) if 5 conditions met (S.2(6) IGST). Without valid LUT: must pay IGST and claim refund. LUT must be filed before April 1 annually.

What is Section 194J TDS for IT?

Technical services (coding, testing): 2% TDS. Professional consulting: 10% TDS. Threshold Rs 30,000/year. CBDT Oct 2024 clarified classification. Correct deduction avoids S.40(a)(ia) disallowance.

Can Delhi IT startups claim S.80-IAC?

Yes. DPIIT-recognised startups incorporated after April 2016. 100% tax exemption for 3 consecutive years out of 10. Turnover ≤Rs 100Cr in claim year. Patron tracks eligibility windows.

What is the IT accounting fee?

Freelancer from Rs 5,000/month. Small IT firm Rs 10,000-18,000. Mid-size/SaaS Rs 20,000-35,000. GCC Rs 50,000+. Transfer pricing from Rs 75,000/year.

Do IT freelancers need GST?

If aggregate turnover >Rs 20L. For IT: S.44ADA presumptive up to Rs 75L (95% digital). No PT in Delhi = simpler than Maharashtra/Karnataka.

What about ESOP taxation?

Grant (no tax), vesting (no tax), exercise (perquisite tax S.17(2)(vi) on FMV minus exercise price). S.80-IAC startups can defer 5 years. Patron tracks for all holders.

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IT Software Accounting Services in Delhi: CA-Led Financial Management for Technology Companies

Q: How fast is onboarding?

48 hours. Month 1: LUT verification, FIRC audit, data migration, software config. Full monthly reporting with export classification from Month 2. Quick Answers IT company ke liye GST kitna? Domestic: 18% (SAC 9983). Export: zero-rated agar LUT file kiya ho. Freelancer ko ITR kaise file kare? Rs 75L tak S.44ADA se 50% profit. Usse zyada par full books + audit. Transfer pricing kab applicable? Jab international related-party transactions hon. Form 3CEB mandatory.

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, STPI registration (if applicable), bank statements, FIRC copies, previous ITR

Fees: Starting from Rs 5,000/month for IT freelancers and small software firms in Delhi

Eligibility: IT services, SaaS companies, software exporters, GCCs, STPI units, IT freelancers in Delhi

Timeline: Onboarding within 48 hours; monthly books by 5th; GST by 20th; LUT before April 1

IT accounting for software exporters, SaaS startups, GCCs, and freelancers across Delhi.

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

“

IT exporter Nehru Place. LUT on time, FIRCs matched, S.194J correct. Zero GST demands. Export compliance sorted from Day 1.

Amit Kumar

Director, IT Services, Nehru Place

★★★★★

“

SaaS startup CP. Ind AS 115 subscription revenue. ESOP for 60 employees. S.80-IAC claimed. Series A due diligence passed cleanly.

Rahul Mehta

CEO, SaaS Startup, CP

★★★★★

“

GCC Aerocity. Transfer pricing Form 3CEB done correctly. Intercompany reconciled. RCM on AWS/Azure tracked. Fortune 500 parent satisfied.

Priya Singh

Finance Head, GCC, Aerocity

★★★★★

“

IT freelancer Rohini. S.44ADA ITR filed. GST handled. No PT hassle (Delhi advantage). Simple, clean, affordable at Rs 5K/month.

Vikram Gupta

Freelance Developer, Rohini

★★★★★

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IT accounting with LUT export compliance, TDS management, and ESOP taxation from Delhi.

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

IT Software Accounting in Delhi: LUT, TDS, and Tech Compliance

📌 TL;DR - IT Software Accounting Services in Delhi Services at a Glance

IT accounting = GST export LUT (Rule 96A zero-rated) + domestic 18% (SAC 9983) + S.194J TDS (2% technical / 10% professional) + Ind AS 115 (SaaS revenue) + ESOP taxation + transfer pricing (Form 3CEB for GCCs) + S.80-IAC startup holiday. STPI HQ in Delhi. HCL, Wipro, Tech Mahindra + thousands of SaaS startups. No PT. From Rs 5,000/month. 400+ IT clients.

Delhi NCR is one of India's largest IT ecosystems. For a comprehensive overview, see our IT Accounting national guide.

Parameter	Detail
GST on IT	Domestic: 18% (SAC 9983). Export: zero-rated under LUT (Rule 96A)
Key Compliance	LUT filing, FIRC docs, S.194J TDS (2%/10%), ESOP tax, TP (Form 3CEB)
Cost From	Rs 5,000/month (freelancer); Rs 15,000 (mid-size IT)
Penalty Risk	Rs 25,000 no books; Rs 50/day late GST; 2% of intl txn value for no TP
Jurisdictions	5 Delhi GST zones; STPI HQ New Delhi; RoC Delhi

STPI HQ in East Kidwai Nagar. HCL, Wipro, Tech Mahindra in Nehru Place/CP. STPI units exported Rs 10.64L Cr in FY25. SaaS startups in Rohini, Dwarka, co-working spaces. No PT in Delhi. 5 GST zones. Patron Rohini office with 400+ IT clients and 20+ specialist CAs.

Content is reviewed quarterly for accuracy.

What Are IT Software Accounting Services?

Definition: Specialised financial recording, tax compliance, and reporting for technology companies under CGST Act 2017 (SAC 9983), IT Act 1961 (S.194J, 80-IAC, 92E), and Ind AS 115.

Key differences from general accounting: Milestone/subscription revenue (Ind AS 115), technical vs professional TDS classification (2% vs 10%), forex receipts for exports, ESOP grant/vest/exercise accounting, and transfer pricing for cross-border related-party transactions.

Delhi context: 5 GST zones. STPI HQ. LUT for exports. Reverse charge on AWS/Azure/Google Cloud (S.9(3) CGST). Co-working S&E registration.

See Accounting Services for general business accounting.

Key Terms for IT Software Accounting Services in Delhi:

LUT (Rule 96A): Letter of Undertaking filed annually on GST portal. Enables zero-rated exports without paying IGST. Must file before April 1.

SAC 9983: Service Accounting Code for IT services. Domestic: 18% GST. Export: zero-rated under LUT.

Section 194J: TDS on IT payments. 2% for technical services (coding, testing). 10% for professional consulting. CBDT Oct 2024 clarification.

Section 80-IAC: 100% tax exemption for 3 consecutive years for DPIIT-recognised startups. Turnover ≤Rs 100Cr in claim year.

Form 3CEB: Transfer pricing report for international related-party transactions. Due 31 October. Mandatory for GCCs.

IT / SaaS LUT + 194J

Who Needs IT Accounting in Delhi

IT Services Firms (Nehru Place, CP, Jasola): 18% GST domestic, zero-rated exports under LUT. S.194J at 2% on technical services. Monthly GST + TDS + Ind AS 115.

SaaS Startups (Rohini, Dwarka, Okhla): Subscription revenue deferral, ESOP grants, Angel Tax (S.56(2)(viib)), DPIIT recognition, S.80-IAC tax holiday. Investor-ready from Day 1.

GCCs (Aerocity, Jasola, Nehru Place): Transfer pricing (S.92E, Form 3CEB), intercompany invoicing, reverse charge GST on imported services (S.9(3)), Ind AS compliance.

STPI Units: Softex filing, FIRC tracking, export turnover computation for LUT. Single-window clearance benefits.

IT Freelancers: S.44ADA presumptive (50% of receipts, up to Rs 75L with 95% digital). GST if >Rs 20L. No PT in Delhi.

Common IT Accounting Challenges in Delhi

Service	What We Do
LUT Filing + Export Compliance	Must file before April 1 annually. Missing = pay IGST on exports, lock working capital. 5 conditions under S.2(6) IGST must be continuously met
S.194J TDS Confusion (2% vs 10%)	Technical services = 2%. Professional consulting = 10%. Clients often deduct wrong rate. Form 26AS/AIS mismatches before ITR
ESOP Taxation (3 Stages)	Grant (no tax), vesting (no tax), exercise (perquisite S.17(2)(vi)). S.80-IAC startups can defer 5 years. Tracking 50-100 holders needs systems
Reverse Charge on Cloud Services	AWS, Azure, Google Cloud, GitHub, Slack = GST under S.9(3) RCM. Many startups miss entirely until audit
Finding IT-Specialist CAs	17,000+ providers, few know SAC 9983, LUT, FIRC, Ind AS 115 subscription, ESOP, transfer pricing. Series B needs investor-grade CA

Our Process

How Patron Onboards IT Companies in Delhi

6-step process from LUT verification to audit-ready IT financials.

Step 1-2

Assessment + Accounting Design

Map business model (IT services/SaaS/GCC/freelance), revenue (domestic vs export), client geography, GST zone. Verify LUT and FIRC docs. Configure project-wise cost centres, export/domestic ledgers, S.194J TDS tracking, ESOP accounts, Ind AS 115 deferred revenue.

MappedDesigned

Verified01

Step 3-4

Software Config + Monthly Compliance

Configure Zoho/Tally with SAC 9983, LUT indicators, TDS categories. Monthly: bank recon by 5th, GSTR-1 by 11th (Table 6A exports), GSTR-3B by 20th. RCM on imported cloud services computed. S.194J TDS tracked.

ConfiguredFiled monthly

Compliant02

Step 5-6

TDS/Payroll/Export + Year-End Audit

S.194J TDS monthly. Payroll with ESOP perquisites. FIRCs matched to exports. LUT renewed annually. Year-end: S.44AB audit with export reconciliation, FIRC summary, Ind AS 115, ESOP charge, Form 3CEB for GCCs.

Exports matchedAudit-ready

Complete03

Documents Required

Document	Purpose	Notes
PAN Card	ITR + TDS	Entity + directors
GST Certificate (GSTIN)	Delhi zone + LUT filing	Active GSTIN needed for LUT
STPI Registration	Export unit status	If applicable
Bank + EEFC Statements	Revenue + forex reconciliation	Including foreign currency accounts
FIRCs	Export payment proof	For every export receipt. LUT compliance
Previous ITR + Financials	Opening balances, loss carry-forward	For continuity
ESOP Plan Document	Grant/vest/exercise accounting	Grant letter, vesting schedule, exercise price
Client Contracts / SOWs	Ind AS 115 + export classification	Revenue recognition assessment
Delhi S&E Registration	IT office compliance	Including co-working addresses

Delhi tip: IT companies in co-working spaces (CP, Rohini) need their own S&E registration at the co-working address. The operator's GST does not substitute for yours. See GST Registration.

IT Accounting Fee Tiers

Challenge	Impact	How Patron Accounting Solves It
Freelancer / Solo Developer	Rs 5,000-8,000/month	Bookkeeping, ITR (S.44ADA), GST if applicable, bank recon
Small IT Firm (up to 25 emp)	Rs 10,000-18,000/month	Full accounting, GST, TDS, payroll, LUT, export docs
Mid-Size IT / SaaS Company	Rs 20,000-35,000/month	Ind AS 115, ESOP, multi-project, MIS, audit support
GCC / MNC Captive Centre	Rs 50,000+/month	Transfer pricing (3CEB), intercompany, virtual CFO, statutory audit

IT Software Accounting Fees in Delhi

Fee Component	Amount
Freelancer / Solo Developer	Rs 5,000 - Rs 8,000/month \| Bookkeeping + ITR (S.44ADA) + GST
Small IT Firm (up to 25 employees)	Rs 10,000 - Rs 18,000/month \| Full accounting + GST + TDS + LUT + payroll
Mid-Size IT / SaaS Company	Rs 20,000 - Rs 35,000/month \| Ind AS 115 + ESOP + multi-project + MIS + audit
GCC / MNC Captive Centre	Rs 50,000+/month \| Transfer pricing + intercompany + virtual CFO + statutory audit
GST Filing (Standalone)	From Rs 3,000/month \| GSTR-1 + GSTR-3B with Table 6A exports
Transfer Pricing (Form 3CEB)	From Rs 75,000/year \| Arm's length documentation + benchmarking

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 IT Software Accounting Services in Delhi consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Why Choose Patron for IT Accounting in Delhi?

Stage	Estimated Timeline
Delhi Office (Rohini)	Serves Nehru Place, CP, Jasola, Okhla, Rohini. Walk-in + online. 400+ IT clients nationally
IT Sector Specialist	SAC 9983, LUT, FIRC, Ind AS 115, ESOP, S.194J (2%/10%), transfer pricing. 20+ specialist CAs
Export Compliance	LUT filed before April 1. 5 conditions (S.2(6) IGST) continuously verified. FIRC matched to invoices
Startup Ready	S.80-IAC tracking, DPIIT recognition, Angel Tax (S.56(2)(viib)), investor-grade financials
From Rs 5,000/Month	Freelancer to GCC. Scales with growth. No PT in Delhi. CA-reviewed quality at outsourced pricing

Critical: LUT must be filed before April 1 (miss it = pay IGST on exports). GST monthly (Rs 50/day late). S.194J TDS on every IT payment >Rs 30K. Form 3CEB due 31 October for GCCs. S.80-IAC windows expire. Every month of delay costs money.

Key Benefits

Patron vs General CAs

Patron: LUT + Export

LUT filed annually. 5 IGST conditions verified. FIRC matched. Table 6A correct. Zero-rated exports handled end-to-end.

Others: LUT Missed

LUT not filed = IGST on exports. FIRCs not tracked. Working capital locked in refund claims for months.

Patron: S.194J Correct

2% technical vs 10% professional classified correctly. Form 26AS reconciled. No S.40(a)(ia) disallowance risk.

Patron: ESOP + TP

ESOP 3-stage taxation tracked. S.80-IAC deferral. Transfer pricing Form 3CEB for GCCs. Investor-ready.

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Trust Banner: 10,000+ Businesses | 4.9 Google Rating | 400+ IT Clients | 5,000+ GST Returns/Year

"IT services exporter Nehru Place. Patron filed LUT on time, matched FIRCs, handled S.194J correctly. Zero GST demands. Export compliance sorted."
- Director, IT Services, Nehru Place

"SaaS startup CP. Patron handled Ind AS 115 subscription revenue, ESOP accounting for 60 employees, S.80-IAC claim. Series A investor due diligence passed cleanly."
- CEO, SaaS Startup, Connaught Place

Patron vs Others Detailed

Factor	Patron	General CA
LUT/Export	Filed annually, FIRC tracked, Table 6A	Often missed, IGST paid on exports
S.194J TDS	2% vs 10% correctly classified	Applies wrong rate, 26AS mismatches
Ind AS 115	Milestone/subscription/T&M revenue	Simple accrual (incorrect for IT)
ESOP	3-stage tracking, S.80-IAC deferral	No ESOP capability
Transfer Pricing	Form 3CEB, arm's length, benchmarking	Not offered
Pricing	From Rs 5,000/month (specialist)	Similar but generalist

Related Services

Legal and Compliance Framework

CGST Act 2017: SAC 9983 (IT services 18%); Rule 96A (LUT exports); S.9(3) (RCM on imported cloud services)

IGST Act 2017: S.2(6) (5 conditions for export of services); zero-rating under LUT

IT Act 1961: S.194J (2%/10% TDS); S.80-IAC (startup holiday); S.92E (transfer pricing); S.44ADA (presumptive); S.56(2)(viib) (Angel Tax); S.17(2)(vi) (ESOP perquisite)

Penalties: S.271A: Rs 25K no books. S.271BA: Rs 1L no TP report. S.271G: 2% of intl txn value. S.47 CGST: Rs 50/day late.

Delhi: No PT. S&E Act for IT offices. STPI HQ East Kidwai Nagar.

FAQs - IT Software Accounting in Delhi

Common questions about IT accounting, GST export LUT, Section 194J TDS, ESOP, and startup compliance in Delhi.

Quick Answers

IT company ke liye GST kitna? Domestic: 18% (SAC 9983). Export: zero-rated agar LUT file kiya ho.

Freelancer ko ITR kaise file kare? Rs 75L tak S.44ADA se 50% profit. Usse zyada par full books + audit.

Transfer pricing kab applicable? Jab international related-party transactions hon. Form 3CEB mandatory.

LUT Due Before April 1 - Don't Pay IGST on Exports

LUT missed = IGST on every export invoice. GST monthly (Rs 50/day late). S.194J on every IT payment >Rs 30K. Form 3CEB due 31 Oct for GCCs. S.80-IAC windows expire. 48-hour onboarding. From Rs 5,000/month.

Call +91 945 945 6700 or WhatsApp us.

Get Expert IT Software Accounting in Delhi

IT accounting in Delhi covers GST export LUT, S.194J TDS, Ind AS 115, ESOP taxation, transfer pricing, and startup tax holidays for Delhi's thriving tech ecosystem.

Patron's Rohini office serves software exporters, SaaS startups, GCCs, and freelancers with 400+ IT clients, 20+ specialist CAs, and a 4.9 Google rating.

Whether exporting from Nehru Place, building SaaS in CP, managing a GCC in Aerocity, or freelancing from Rohini - Patron ensures IT finances are classified, compliant, and investor-ready.

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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, LUT Rule 96A, Section 194J (2%/10%), ESOP perquisite rules, and S.80-IAC eligibility are verified.

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