A professional invoice for Chartered Accountants, tax consultants, and accounting firms with SAC codes and TDS handling.
Chartered Accountants and accounting professionals have a well-defined billing structure that this template caters to precisely. CA services span multiple SAC codes: 998221 for financial auditing, 998222 for accounting and bookkeeping, 998223 for payroll services, 998224 for tax consulting and preparation, and 998225 for insolvency and bankruptcy services. The template handles the most common billing scenarios: statutory audit fees (fixed annual fee), tax return preparation (per return or annual retainer), advisory and consultation (hourly or per-engagement), certification work (per certificate), and ongoing bookkeeping (monthly retainer). A key feature is TDS handling under Section 194J, where clients deduct 10% TDS on professional fees exceeding Rs 30,000 per year. The template shows the gross amount, TDS deduction, and net receivable clearly, preventing payment disputes. For CA firms with multiple partners, the template supports partner name attribution on the invoice. It includes the CA membership number and Firm Registration Number (FRN) which are mandatory identifiers. The out-of-pocket expenses section handles travel, filing fees (paid to government on behalf of client), and other reimbursable costs. The template also supports engagement letter reference, which is mandatory for statutory audit assignments under SA 210.
Chartered Accountants (individual practitioners and firms), Company Secretaries, Cost Accountants, tax consultants, bookkeeping service providers, payroll outsourcing firms, and any accounting professional registered under GST.
Step 1: Enter your CA firm name, FRN, and partner CA membership number. Step 2: Add GSTIN and PAN. Step 3: Select the service type and appropriate SAC code. Step 4: Reference the engagement letter (mandatory for audit). Step 5: Enter the fee amount. Step 6: Add government filing fees paid on behalf of client (not subject to GST). Step 7: Show TDS deduction at 10% (Section 194J). Step 8: Calculate net receivable after TDS. Step 9: Apply 18% GST on professional fees.
CA professional services attract 18% GST under SAC 998221-998225. TDS at 10% under Section 194J applies when the client pays professional fees exceeding Rs 30,000 per annum. Government fees reimbursed (like ROC filing fees, IT return filing fees) are not subject to GST if charged at actuals without markup. CA firms must maintain UDIN (Unique Document Identification Number) for every certification. Statutory audit fees are approved by the company shareholders. ICAI guidelines prohibit undercutting of fees.
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