CA for IT & Software Companies in Ahmedabad

You build software.
We protect the margin.

For Indian SaaS startups, software exporters, and IT services companies serving US/EU clients, we handle export benefits, transfer pricing, GST refunds, and tax planning tailored to your business model. The work that determines whether your 70% gross margin actually reaches your bank account. If most of your invoices are in dollars — keep reading.

01

The Indian SaaS Startup

With 80%+ international revenue and US/EU customers paying in USD/EUR, you need proper export documentation, GST refunds, transfer pricing for inter-company services, and long-term tax planning.

02

The IT Services Exporter

Providing services to US clients under MSA-based contracts with monthly billing? You need well-managed LUT-based exports, predictable refund cycles, and TDS optimisation for US client withholdings.

03

The Founder Considering SEZ

Thinking about setting up an SEZ unit instead of continuing in DTA? The difference can be 5–10% of revenue compounded over 10 years — making the numbers worth evaluating before signing the lease.

04

The Company With Stuck GST Refunds

Lakhs tied up in unclaimed ITC, RFD-01 applications delayed by deficiency memos, GSTR-2A mismatches, and LUT renewal issues. We help recover money that is stuck with the government.

Where you establish your delivery entity can determine 30–40% of your tax bill.

The four-way choice — DTA, SEZ, STPI, or foreign subsidiary — is not a decision to postpone. The benefits depend on where the unit is incorporated and operates from Day 1. Relocating later can mean losing eligibility. For a 30-person SaaS company with 100% US revenue, this one decision can amount to ₹4 Cr+ over 10 years.

Parameter	DTA (Domestic)	SEZ Unit	STPI Unit	Foreign Subsidiary
Income tax rate	22% under 115BAA	100% deduction first 5 yrs, 50% next 5 (Section 10AA)	22% — 10A/10B benefits expired	Local (US 21%, Singapore 17%) + India tax on dividend
GST on export	Zero rated, refund of ITC via RFD-01	Zero rated, faster refund process, ab initio exemption	Zero rated, refund of ITC	N/A (foreign jurisdiction)
Setup cost & timeline	Low — any office space	Higher — SEZ developer space + approvals (3–4 mo)	Medium — STPI registration + bond execution	Highest — local incorporation + FEMA ODI
Operational restrictions	None	Must operate from SEZ premises only	Bonded premises, customs control	Local employment laws, transfer pricing for India ops
Repatriation of profits	Direct — already in India	Direct — already in India	Direct — already in India	Dividend / royalty / fees — withholding tax + Indian tax
Compliance burden	Standard corporate compliance	SEZ-specific filings + customs reports	STPI quarterly + annual + softex	Highest — two-country compliance
Best for	Hybrid revenue (domestic + export), small teams	100% export, ≥ 25 staff, long-term scale	Export with operational simplicity	US sales presence, IP held abroad, large scale

 

Three Real Situations Where the Wrong Call Cost Crores

!

30-person SaaS company with 100% US revenue that remained in DTA. The company was eligible for SEZ from incorporation, but no one evaluated the numbers at Day 1. It lost 9 years of Section 10AA benefit eligibility, resulting in ₹4 Cr+ in cumulative tax savings lost over a profitable 10-year trajectory. SEZ benefits cannot be claimed retrospectively.

Cost: ~₹4 Cr+ over 10 years

!

SaaS founder established a Delaware C-Corp with an India-based team — without a TP study. Three years of inter-company billing were completed without proper TP documentation. A notice was received from the Indian tax authority for AY 2022-23. Reconstructing the TP documentation afterward resulted in significant stress, audit cycles, and additional costs.

Cost: ₹38 L tax + 5 months of distraction

!

40-person company with ₹2.8 Cr stuck in GST refunds. The previous CA filed RFD-01 applications but did not follow up on deficiency memos. ITC remained unclaimed for 18 months. By the time the founder became aware, two RFD-01 applications had crossed the time limit and part of the credit was lost.

Cost: ₹2.4 Cr recovered, ~₹40 L lost

The Full IT/SaaS Compliance & Planning Stack

Every compliance and planning requirement that impacts a software company — domestic or export — is managed by the same team.

✓

SEZ Unit Setup & Advisory
Eligibility assessment, SEZ developer coordination, Letter of Approval (LoA), bond execution, and customs registration. 4 SEZ unit setups completed in the last 24 months.

✓

Section 10AA Computation
Year-wise deduction calculations, separate bookkeeping, MAT applicability under 115JB, and transition planning after the tax holiday.

✓

Transfer Pricing — Form 3CEB
TP studies using TNMM / CUP / Cost-plus benchmarking, master file where applicable, CbC reporting for large groups, and support during TPO scrutiny.

✓

GST Refund Filings (RFD-01)
Monthly refund applications, ITC tracking, deficiency memo responses, and escalations. ₹50 Cr+ recovered for clients over the last 3 years — helping ensure your money does not remain with the government.

✓

LUT Filings & Renewal
Annual Letter of Undertaking filing, monitoring of conditions, and replacement of LUT with a bond if conditions are breached.

✓

Reverse Charge GST on Imports
RCM on foreign software/SaaS subscriptions, ITC eligibility, and coordination for OIDAR registration of foreign service providers.

✓

Foreign Tax Credit (DTAA)
Form 67, TRC coordination, and foreign withholding tax recovery for India-incorporated companies billing US clients where WHT has been deducted.

✓

Forex Revenue Recognition (Ind AS 21)
Multi-currency invoicing, exchange differences, monetary and non-monetary translation, and hedging accounting under Ind AS 109 for applicable entities.

✓

Tax Audit + ITR-6
44AB tax audit, Form 3CD with detailed clause-wise disclosures, and ITR-6 with the international transactions schedule.

✓

Statutory Audit + Companies Act
Audit under the Companies Act, AOC-4, MGT-7, board minutes, AGM, and all ROC filings maintained according to the compliance calendar.

✓

SOC 2 / ISO 27001 Financial Controls Audit
For SaaS companies pursuing enterprise contracts — financial controls, change management, and access reviews aligned with your audit framework.

✓

Retainership for IT Companies
Monthly bookkeeping, GST, TDS, payroll, ROC compliance, and GST refunds under a single retainer with an ecosystem-ready team.

Built for the Speed Your Business Runs At

01

Discovery + Revenue Mix Mapping

Domestic versus export ratio, customer concentration, and inter-company billing where applicable. We map these factors in 60 minutes, allowing the structuring recommendation to emerge from the analysis.

02

Monthly GST Refund Filing

RFD-01 is filed every month so your ITC does not remain with the government. A refund tracker is shared monthly, and deficiency memos are addressed within 7 days.

03

Quarterly Compliance Review

GST return reconciliation, advance tax computation, TP positions, and forex revenue recognition are reviewed every quarter so that issues do not surface in March.

04

Annual TP & Tax Planning

Annual TP documentation is refreshed, tax positions for the next FY are planned, Section 10AA / 80-IAC eligibility is reviewed, and ESOP year-end tax is addressed before the new FY begins.

What You Actually Get — That a Generalist CA Cannot Provide

40+ Active IT/SaaS Retainers

Software is not a side practice for us. We work with the same MSA structures, Stripe payment flows, Wise transfers, and RazorpayX setups every week. Your technology and finance stack is familiar territory for our team.

₹50 Cr+ in GST Refunds Processed

This is not just one-time recovery work. Monthly refund filing is part of our standard process. We track every RFD-01 until closure. If your refund has been pending for more than 90 days, that is an exception rather than the norm.

TP Across US, UK, Singapore, and Netherlands

We have direct experience handling TP studies for clients with related parties in each of these jurisdictions. This includes different benchmarking pools, functional and risk profiles, and DTAA considerations. We are not learning Section 92 while handling your file.

4 SEZ Unit Setups in 24 Months

SEZ remains an important tax consideration for export-focused companies even after 115BAA. We have established units in Gujarat SEZ properties and supported clients with Section 10AA computations year after year.

Same Team — Every Quarter

Your finance team communicates with the same junior CA each month, while your founder works with the same senior CA every quarter. There is no constant handoff or “let me check with my colleague” — the person managing your account understands your file.

Pre-Revenue to ₹50 Cr ARR — The Same Firm

We continue working with founders from incorporation through Series B. Tax decisions made in Year 1 can affect your tax position in Year 6. Long-term continuity creates compounding tax efficiency.

A Real Client Situation

₹2.8 Cr Stuck in Unclaimed GST Refunds. Recovered ₹2.4 Cr in 7 Months.

Case · GST Refund Recovery

40-Person SaaS Company, US-Only Revenue, Refunds Backlogged for 18 Months

The company approached us with one major concern: ₹2.8 Cr of unclaimed GST input tax credit. Their previous CA had been filing RFD-01 applications every quarter but had not followed up on deficiency memos. Some applications had already crossed the time limit, while others remained pending with unclear “documents required” responses.

We took over the case and reconstructed 18 months of refund applications. Each deficiency memo was addressed with the required supporting documents, including invoice copies, FIRC, BRC, and GSTR-2A reconciliation. We also coordinated with the Range Officer regarding the time-barred applications under condonation grounds.

₹2.4 Cr was recovered within 7 months of taking over. The remaining ₹40 L could not be recovered because it had become time-barred.

Since then, we have been filing their RFD-01 applications monthly. Deficiency memos are handled within 7 working days, and their refund cycle is now completed within 60–90 days end-to-end.

Disclaimer: The content on this website is for informational purposes only and does not constitute legal, financial, or professional advice. Please consult qualified experts before acting on any information. K M GATECHA & CO LLP accepts no liability for errors, omissions, or outcomes from the use of this content. This site is not an advertisement or solicitation.