Why this template?

Chartered Accountants and accounting firms provide audit, tax filing, compliance, and advisory services, all attracting 18% GST under SAC 9982. GST audits, ITR filing, FEMA compliance, and MCA filings are common taxable services. RCM applies when a CA provides services to a business entity (only for certain specified services).

Common HSN/SAC codes for CA & Accounting Firm

Code	Description	GST Rate
9982	Statutory audit and assurance services	18%
9982	Tax consultation and ITR filing	18%
9982	GST compliance and return filing	18%
9982	Company law and MCA compliance	18%
9983	Bookkeeping and accounting services	18%

Sample line items

Statutory audit fees (annual)
GST return filing (monthly)
Income tax filing (ITR)
ROC filing and compliance
Bookkeeping retainer (monthly)

Industry-specific notes

All CA/accounting services: 18% GST (SAC 9982/9983)
Tax Audit (u/s 44AB): 18% GST on audit fees
Government audit (CAG-appointed): may be exempt — verify with each government contract
TDS u/s 194J: 10% on professional fees from corporate clients
GST registration mandatory for CA firms regardless of state (inter-state services common)