Module 05 · Compliance Layer
Tax Compliance Data Support — TDS, Advance Tax & GST Reconciliation
Books are structured to support tax compliance review, including TDS working, deposit schedule support, GST-to-books reconciliation, advance tax working support and coordination with direct tax and GST service teams.
This module covers accounting-side compliance support only. Income-tax return filing, TDS return filing, GST return submission and advisory positions are handled by the respective Direct Tax and GST service teams under separate scope, wherever applicable.
TDS & Direct Tax Support
TDS working on payments
Monthly TDS computation support across applicable payment categories, based on vendor data, transaction nature and available documentation.
Challan management & deposit scheduling
Preparation of TDS deposit schedules and challan support to assist timely payment and interest exposure monitoring.
Advance tax working support
Quarterly advance tax working based on management accounts, estimated taxable income and inputs from the direct tax team, to monitor potential Section 234B / 234C exposure.
Current tax & deferred tax working support
Year-end current tax and deferred tax working support, where applicable, based on the applicable accounting framework and tax-team review.
GST & Indirect Tax Support
Books vs GSTR-2B reconciliation
Reconciliation of purchase register / ITC ledger with GSTR-2B data, with mismatches and exceptions reported for GST-team review.
Potential blocked-credit identification — Section 17(5)
Invoice-level identification of potential blocked-credit items for GST-team review before return filing.
GST output liability & RCM working support
Preparation / reconciliation support for output tax, reverse charge and deferred liability workings based on books and available transaction data.
Handoff to GST & tax teams
Reconciled data, exception reports and supporting schedules are shared with the GST and Direct Tax teams for return filing, advisory review and final compliance action.