CA Advisory Blog — Insights for Indian SMEs

Practical guides on tax, GST, audit, funding and SME IPO — written by practising Chartered Accountants.

Compliance

MCA/ROC Penalties and How to Avoid Them — CA Guide for Indian Companies

Late filing of AOC-4, MGT-7, ADT-1 and other ROC forms attracts heavy daily penalties with no cap. The full structure, due dates and how to stay compliant.

17 May 20268 min read
NRI & Cross-Border

Common FEMA and FDI Mistakes by Foreign Companies Entering India — and How to Fix Them

FC-GPR, FLA, Form ODI, FC-TRS — the seven most costly FEMA errors, the exact timelines and the RBI compounding remedy.

17 May 20268 min read
Outsourced Finance

The MIS Reports Every Founder Needs — and What to Do With Them

Most management accounts are late, too detailed or measuring the wrong things. The 5 MIS reports every Indian SME and startup founder actually needs.

17 May 20267 min read
GST

GST for Freelancers With Foreign Clients — Export of Services, LUT and Zero-Rating

Section 13 place-of-supply test, Section 16(1) zero-rating, Form RFD-11 LUT, and how to invoice and report foreign-client GST correctly.

17 May 20268 min read
GST

Export of Services GST — LUT Filing Guide for Indian Consultants and Developers

The five conditions under S.2(6) IGST, LUT filing on the GST portal, refund as alternative, and GSTR-1 / GSTR-3B treatment.

17 May 20267 min read
NRI & Cross-Border

How to Invoice Overseas Clients From India — GST, FEMA and Payment Compliance

Invoice fields, SWIFT vs Wise vs PayPal vs Stripe vs Payoneer, purpose codes, FIRC/FIRA, and FX conversion rules.

17 May 20267 min read
NRI & Cross-Border

FIRC and FIRA Explained — Foreign Remittance Documents Every Indian Freelancer Needs

What FIRC and FIRA are, why freelancers need them, how to obtain them, and the 8-year retention rule.

17 May 20266 min read
Company Formation

Proprietorship vs LLP vs Private Limited for Freelancers — Which Structure Is Right?

Liability, tax, FDI, ESOPs and compliance compared across all three structures — plus a clear revenue-based decision matrix.

17 May 20268 min read
Compliance

6 Tax Mistakes Indian Freelancers Make When Billing Global Clients

GST threshold, zero-rating vs exemption, advance tax, ITR form choice, DTAA relief and FIRC discipline — the six errors we see most.

17 May 20267 min read
Company Formation

LLP vs Private Limited Company for Startups in India — Which Should You Choose?

Pass-through tax, FDI, ESOPs, compliance cost — a CA's framework for choosing the right structure for your startup.

17 May 20267 min read
Company Formation

Post-Incorporation Checklist for Indian Companies — What to Do After Registration

INC-20A, GST, bank account, auditor appointment, TAN, DPIIT — every box to tick within the first 180 days.

17 May 20267 min read
Compliance

Annual ROC Compliance for Private Limited Companies — Complete 2026 Checklist

AOC-4, MGT-7, ADT-1, AGM, MSME Form 1, DIR-3 KYC — due dates, penalties and what a CA should handle.

17 May 20268 min read
Compliance

LLP Annual Filing Guide India — Form 8, Form 11, and Income Tax Return

Form 8 by 30 Oct, Form 11 by 30 May, ITR-5, audit thresholds and the uncapped Rs100/day late fee.

17 May 20267 min read
Compliance

Payroll Compliance Checklist for Indian Businesses — PF, ESIC, TDS, PT

EPF, ESIC, Professional Tax, TDS u/s 192, Form 24Q and Form 16 — monthly and annual deadlines.

17 May 20267 min read
Outsourced Finance

Bookkeeping Checklist for Small Businesses in India — Monthly, Quarterly, Annual

What to record monthly, quarterly reconciliations and year-end close to keep books GST-ready and audit-ready.

17 May 20267 min read
NRI & Cross-Border

Branch Office vs Wholly Owned Subsidiary in India — Which Is Better for Foreign Companies?

Tax, repatriation, liability and RBI approval — compared for foreign companies entering India.

17 May 20268 min read
NRI & Cross-Border

ODI Compliance Guide for Indian Companies Investing Abroad — FEMA and RBI Requirements

Automatic vs approval route, Form ODI, AD bank, APR filing and FEMA penalties — explained.

17 May 20268 min read
Strategic Finance

Startup Valuation in India — Methods, FEMA Pricing Rules, and What Investors Expect

DCF, comparable transactions, FEMA-compliant pricing and the metrics angel and VC investors look for.

17 May 20268 min read
Strategic Finance

Investor Due Diligence Checklist for Indian Startups — Documents to Prepare Before Fundraising

Financial, legal, compliance, contracts and IP — the complete data room a CA-led DD process expects.

17 May 20268 min read
Company Formation

How to Register a Private Limited Company in India (2026 Complete Guide)

Step-by-step guide to SPICe+ filing, MCA21, documents, timeline and cost of registering a Pvt Ltd in India.

12 Mar 20268 min read
GST

GST Registration in India: Who Needs It and How to Apply (2026)

Thresholds, REG-01 process, documents, timeline and compliance obligations after registration.

22 Feb 20266 min read
NRI

FEMA Compliance for NRIs Investing in India: Complete Guide 2026

FDI Automatic vs Government Route, FC-GPR, FC-TRS, repatriation and the annual FLA return.

5 Feb 20267 min read
Virtual CFO

What Does a Virtual CFO Do? Complete Guide for Indian SMEs (2026)

Roles, deliverables, cost comparison vs in-house CFO and the right time for an SME to hire a Virtual CFO.

18 Jan 20268 min read
SME IPO

SME IPO India 2026: How to List on BSE SME and NSE Emerge

Eligibility, pre-IPO restructuring, DRHP, timeline and the true cost of an SME IPO in India.

4 Jan 20269 min read