Latest: 57th GST Council decisions (8 October 2026) — arrest power to go, ₹5 crore prosecution threshold, ITC relief.
GST
- GST registration, return filing and reconciliations (GSTR-1, GSTR-3B, 2B matching).
- Export of services and SaaS — zero-rated supply conditions, LUT filing and FIRC/e-BRC tracking.
- GST refunds — refund structuring for exporters and inverted duty cases.
- Input tax credit reviews, reverse-charge on imported services and advisory on notices.
Direct tax
- Income tax planning and returns for companies, LLPs and founders.
- TDS compliance, including payments to non-residents.
- Advance tax computation and quarterly planning.
- Tax audit reports — Forms 3CA / 3CB / 3CD for years up to FY 2025-26, and the new tax-audit form under the Income-tax Act, 2025 from tax year 2026-27.
- Assessments and representation.
Cross-border tax
- Transfer pricing policy and documentation for group companies.
- DTAA advisory — withholding on dividends, royalties and fees for technical services. See the India–US DTAA guide.
- Tax implications of US Delaware and other holding structures.
Foreign company with an Indian subsidiary or Indian customers? See Indian subsidiary compliance and India tax for foreign companies.
Frequently asked questions
Is GST charged on export of software or SaaS services from India?
Export of services that meets the conditions under the IGST Act is a zero-rated supply. Businesses typically export under a Letter of Undertaking (LUT) without paying IGST, or pay IGST and claim a refund. Place-of-supply and foreign-currency receipt conditions must be met.
Do startups need a tax audit?
A tax audit applies when turnover or other thresholds in the income-tax law are crossed. For years up to FY 2025-26 the report is filed in Form 3CA or 3CB with particulars in Form 3CD; from tax year 2026-27 the new audit form under the Income-tax Act, 2025 applies.
Can you handle TDS on payments to foreign vendors?
Yes — including DTAA-based rates and remittance documentation: Forms 15CA/15CB for payments before 1 April 2026, and Forms 145/146 under the Income-tax Rules, 2026 for payments from that date.