All numbers, ledgers, vouchers, payroll runs & GST records currently displayed are tagged [DUMMY DATA] so you can explore every feature. Once you log in, all dummy data is automatically removed and your real company data is shown (or No Entry / โน0.00 if you have no entries yet).
Executive Financial Operations & Statutory Books [DUMMY DATA]
[DUMMY DATA] Sample Operational Ledger & ERP Controls for Sample Demo Enterprise Pvt Ltd (GSTIN: 27AADCS1234F1Z5)
JOHN THOMAS FINTECH PRIVATE LIMITED โ Founder Command Center
Logged in as johnthomas.sam@gmail.com (Founder & Super Admin) โข Full Double-Entry Accounting & Statutory Systems Operational.
Founders Equity Capital (90/10) & Reimbursable Laptop Corporate Liability
Depository: IDFC FIRST Bank Startup Current A/c No. 10305894566 (Kochi) โข Liability: Director Current A/c - John Thomas (Reimbursable Laptop)
| Date | Voucher / Ref No | Shareholder & Designation | Equity Shares Held | Shareholding % | Deposit Mode & Proof (IDFC FIRST Bank) | Capital Contributed (โน) | Status |
|---|---|---|---|---|---|---|---|
| 24-Sep-2026 | RCT/26-27/EQ-002 |
๐
John Thomas
Founder Director
|
45,000 Shares (@ โน10) | 90.00% |
IMPS Ref: 626716797499 (SBI A/c 2183)
Deposited to IDFC FIRST Bank A/c 10305894566
|
โน 4,50,000.00 | Credited & Verified |
| 23-Sep-2026 | RCT/26-27/EQ-001 |
๐ค
Saramma Thankachen
Co-Founder
|
5,000 Shares (@ โน10) | 10.00% |
Clearing Cheque No: 973618
Deposited to IDFC FIRST Bank A/c 10305894566
|
โน 50,000.00 | Cleared & Verified |
| TOTAL PAID-UP EQUITY SHARE CAPITAL & LIQUID BANK ASSET: | 50,000 Shares | 100.00% | IDFC FIRST Bank Startup Current A/c 10305894566 | โน 5,00,000.00 | 100% Capitalized | ||
| Date | Voucher / Ref No | Liability Description | Hardware Specifications & Serial | Accounting Double Entry | Reimbursable Amount (โน) | Liability Status |
|---|---|---|---|---|---|---|
| 06-Jul-2026 | JV/26-27/AST-001 |
Laptop purchased by Founder to build software products for the company
Purchased by Founder John Thomas from Infiniti Retail Limited (Croma Bistupur, Tax Invoice SLA280382176529, GSTIN 20AAACI1728R1ZS). Paid via CRO Coupon (โน750) + Bajaj Finance Agr 0424127824 (โน1,45,393) + SBI POS Tender (โน3,757) = โน1,49,900.00. Taxable โน1,27,033.90 + CGST โน11,433.05 + SGST โน11,433.05. Money has to be reimbursed to the founder.
|
Apple MacBook Air 13" (M3)
RAM: 16 GB โข Storage: 512 GB SSD
Color: Starlight โข HSN: 84713010 โข Serial: HVHTW3J690
|
Dr Computer & Software Dev Assets A/c (โน1,49,900)
Cr Director Current A/c - John Thomas (Reimbursable Laptop Liability) (โน1,49,900)
|
โน 1,49,900.00 | Payable to Founder |
| SUBTOTAL LAPTOP REIMBURSABLE CORPORATE LIABILITY: | โน 1,49,900.00 | WORM Certified | ||||
| Date | Voucher / Ref No | Vendor / Payee | Description & Document Reference | Payment Instrument / Tax Details | Reimbursable (โน) | Status |
|---|---|---|---|---|---|---|
| 26-Jul-2026 | JV/26-27/INC-008 | GoDaddy.com LLC | GoDaddy Airo AI Builder Starter Plan Renewal (1 Year) for johnthomasfintech.com (Receipt #4148167600) | Visa ....8365 (Taxable โน8,388 + GST โน1,509.84) | โน 9,897.84 | Payable to Founder |
| 28-Jul-2026 | JV/26-27/INC-005 | GoDaddy India | Corporate Email Setup (Professional Email Pro Light - 1 Year) for johnthomasfintech.com (Receipt #4149906425) | Visa ....8365 (Taxable โน468 + Taxes โน84.24) | โน 552.24 | Payable to Founder |
| 04-Aug-2026 | JV/26-27/INC-001 | INNERSPACE Coworking | Virtual Registered Office Lease for MCA ROC Incorporation (Kochi) | PhonePe UTR: 671145376052 (SBI A/c 2183) | โน 16,992.00 | Payable to Founder |
| 13-Aug-2026 | JV/26-27/INC-002 | IndiaFilings Private Limited | Startup India Recognition | Basic (Tax Inv #2026-46520) | Taxable โน4,899 + CGST โน440.91 + SGST โน440.91 | โน 5,781.00 | Payable to Founder |
| 14-Aug-2026 | JV/26-27/INC-003 | IndiaFilings Private Limited | Pvt Ltd Company Incorporation Fee (Name, MOA/AOA, 3 DINs, PAN/TAN) (Tax Inv #2026-46552) | Taxable โน2,899 + CGST โน260.91 + SGST โน260.91 | โน 3,421.00 | Payable to Founder |
| 22-Aug-2026 | JV/26-27/INC-004 | IndiaFilings Private Limited | MCA Annual Compliance & Ledgers Platform (1 Year Dedicated Accountant) (Tax Inv #2026-48301) | Taxable โน19,899.15 + CGST โน1,790.92 + SGST โน1,790.92 | โน 23,481.00 | Payable to Founder |
| 05-Sep-2026 | JV/26-27/INC-007 | Vistaprint (Cimpress India Pvt Ltd) | Statutory Company Round Seal Stamps, Rubber Stamps & Official Letterheads (Tax Inv #260905132008466) | Bill To: John Thomas Fintech Pvt Ltd (Taxable โน661.02 + IGST โน118.98) | โน 780.00 | Payable to Founder |
| 10-Sep-2026 | JV/26-27/INC-009 | IndiaFilings Private Limited | HR & Payroll PF/ESI NIL Compliance (12 Mo) + MCA Annual Compliance 1 Year (Tax Inv #2026-52106) | Fully Paid (Taxable โน24,899.15 + CGST โน2,240.92 + SGST โน2,240.92 + Roundoff โน0.01) | โน 29,381.00 | Payable to Founder |
| 17-Sep-2026 | JV/26-27/INC-006 | GoDaddy.com LLC | Official Company Domain (johnthomasfintech.com) & Full Domain Protection 1 Year | GoDaddy Tax Inv (GSTIN: 9917USA29016OS6 | Subtotal โน2,096 + GST โน380.59 + ICANN โน18.40) | โน 2,494.99 | Payable to Founder |
| 22-Oct-2026 | JV/26-27/FBZ-001 | Franchise Bazar (Sparkleminds) | Franchise Bazar Payment for Verified Business Listing & Distributor Network Expansion for John Thomas Fin Accounting | Paid by Founder Director John Thomas from Personal Account (Reimbursable Company Liability) | โน 11,800.00 | Payable to Founder |
| 16-Oct-2026 | JV/26-27/TRV-002 | Taxi & Local Conveyance | Business Travel Taxi & Local Conveyance Charges for Client & Official Meetings (Ranchi-Mumbai-Kochi Travel) | Paid by Founder Director John Thomas from Personal Account (Reimbursable Company Liability) | โน 2,850.00 | Payable to Founder |
| SUBTOTAL SETUP, TRAVEL & FRANCHISE EXPENSES REIMBURSABLE LIABILITY: | โน 1,07,431.07 | 11 Invoices Verified | ||||
| Date | Voucher / Ref No | Vendor / Payee | Sector & Document Reference | Tax Details & ITC Eligibility | Payment Amount (โน) | Status |
|---|---|---|---|---|---|---|
| 14-Oct-2026 | PMT/26-27/TRV-001 |
Yatra Online Limited / Air India Express
GSTIN: 06AAACY2602D1ZW โข B2B Invoice
|
Ranchi (IXR) โ Mumbai (BOM) โ Kochi (COK) (16-Oct-2026)
Flights IX-1238 & IX-1810 โข PNR: PYY6MQ โข Tax Inv #AI2706/21057103
|
Base Fare โน15,918.00 + Yatra Fee โน170.34
IGST 18% โน30.66 (100% GSTR-2B ITC Claimable)
|
โน 16,119.00 | Paid by Company (Bank) |
| DIRECT COMPANY OPERATING EXPENSES (PAID VIA BANK): | โน 16,119.00 | Bank Debited | ||||
| GRAND TOTAL REIMBURSABLE CORPORATE LIABILITIES DUE TO FOUNDER (JOHN THOMAS): | โน 2,57,331.07 | WORM Audited | ||||
Universal Shop Owner Retail Accounting & POS Desk
Comprehensive Retail Accounting: Barcode Scanning (USB/Camera), Double-Entry POS Vouchers (Dr==Cr), Expiry Batches, and high-speed counter billing.
โน0.00 YTD โข 0 Invoices
โน0.00 Net Income (Clean Books)
HDFC / ICICI: โน0.00 Opening Balance
Output โน0.00 - ITC โน0.00
12-Month Revenue vs. Expense vs. Net Profit Trend (FY 2025-26)
Real-time SVG Financial Trajectory โข Trial Balance Dr = Cr = โน0.00 (Fresh Books Initialized)
Cash Inflow/Outflow & GST Breakdown
Fresh Ledger ActiveSundry Debtors & Outstanding Receivables (โน0.00)
View Aging Analysis โStatutory Calendar Deadlines
Outward Supplies e-Filing (11th)
Challan 281 Deposit
Payment of Net GST (20th)
Financial Risk Radar & Mitigation Terminal
Composite Score: 0/100 (Safe โข 100% Audit Equilibrium)Autonomous continuous auditor monitoring liquidity, credit concentration, and statutory liabilities.
0 Active Financial Risks Detected
Smart Scan & Book โ AI Invoice & Bill Scanner
Photograph paper receipts or upload PDF/JPG bills. Extracts vendor, GSTIN, line items, and auto-posts balanced accounting vouchers. Per Section 7 of Privacy Policy, AI outputs are suggestions requiring human review before posting.
Drag & Drop Invoices, Bills or Receipts Here
Supports Mobile Camera Shots, High-Res Scans, Multi-Page PDFs, JPEG, PNG, and WebP (up to 15 MB per bill)
Scanned Document Archive & Review Queue
Every scanned bill undergoes mathematical reconciliation, duplicate verification, and maker-checker approval.
| Doc ID / File | Supplier & GSTIN | Invoice No & Date | Total Amount | Status | AI Confidence | Actions |
|---|---|---|---|---|---|---|
| Loading scanned document queue... | ||||||
Voucher Journal, Day Book & Maker-Checker
Double-entry accounting ledger entries with MCA 2023 Rule 11(g) Maker-Checker governance and SHA-256 seals.
MCA 2023 Rule 11(g) Maker-Checker Internal Controls
Vouchers drafted by junior accounts personnel stay in PENDING_APPROVAL and never impact General Ledger until explicitly approved by an Accounts Head / CFO.
| Type | Draft Voucher No | Party Name | Narration | Amount (โน) | Maker (Staff) | Checker Action |
|---|
| Type | Voucher No | Party / Ledger | Narration | Amount (โน) | Audit Seal | |
|---|---|---|---|---|---|---|
| JV (F7) | JV/26-27/FBZ-001 | Franchise Bazar (Sparkleminds) | Franchise Bazar Verified Business Listing & Distributor Network Expansion for John Thomas Fin Accounting | Paid by Founder Director John Thomas (Reimbursable Company Liability) | โน 11,800.00 | โ WORM FBZ001 | Payable to Founder |
| JV (F7) | JV/26-27/TRV-002 | Taxi & Local Conveyance Services | Business Travel Taxi & Local Conveyance Charges for Client & Official Meetings (Ranchi-Mumbai-Kochi Travel) | Paid by Founder Director John Thomas (Reimbursable Corporate Liability) | โน 2,850.00 | โ WORM TRV002 | Payable to Founder |
| PMT (F5) | PMT/26-27/TRV-001 | Yatra Online Limited / Air India Express | Company Business Travel Operating Expense (Ranchi IXR to Mumbai BOM to Kochi COK on 16/10/2026 for Founder Director John Thomas) | Yatra B2B Tax Invoice #AI2706/21057103 | Paid via IDFC FIRST Bank Current A/c 10305894566 (Zero Founder Liability) | โน 16,119.00 | โ WORM YATRA | Paid by Company (Bank) |
| JV (F7) | JV/26-27/AST-001 | Infiniti Retail Limited (Croma) | Laptop purchased by Founder to build software products for company (Apple MacBook Air 13" M3, 16GB, 512GB, Serial HVHTW3J690, Croma Inv SLA280382176529) | Reimbursable Corporate Liability | โน 1,49,900.00 | โ WORM CROMA | Payable to Founder |
| JV (F7) | JV/26-27/INC-006 | GoDaddy.com LLC | Official Company Domain (johnthomasfintech.com) & Full Domain Protection 1 Year | GoDaddy Tax Inv (GSTIN: 9917USA29016OS6) | Paid by Founder John Thomas | โน 2,494.99 | โ WORM 8E201B | Payable to Founder |
| JV (F7) | JV/26-27/INC-009 | IndiaFilings Private Limited | HR & Payroll PF/ESI NIL Compliance (12 Mo) + MCA Annual Compliance 1 Year - Tax Inv #2026-52106 | Paid by Founder John Thomas (Reimbursable Company Liability) | โน 29,381.00 | โ WORM 52106F | Payable to Founder |
| JV (F7) | JV/26-27/INC-007 | Vistaprint (Cimpress India Pvt Ltd) | Statutory Company Round Seal Stamps, Rubber Stamps & Official Letterheads - Tax Inv #260905132008466 | Bill To: John Thomas Fintech Pvt Ltd | Paid by Founder John Thomas | โน 780.00 | โ WORM 68C09D | Payable to Founder |
| JV (F7) | JV/26-27/INC-004 | IndiaFilings Private Limited | MCA Annual Compliance & Ledgers Platform (1 Year Dedicated Accountant) - Tax Inv #2026-48301 | Paid by Founder John Thomas (Reimbursable Company Liability) | โน 23,481.00 | โ WORM 52A753 | Payable to Founder |
| JV (F7) | JV/26-27/INC-003 | IndiaFilings Private Limited | Private Limited Company Incorporation Professional Fee (Name, MOA/AOA, 3 DINs, PAN/TAN) - Tax Inv #2026-46552 | Paid by Founder John Thomas (Reimbursable Company Liability) | โน 3,421.00 | โ WORM 5DE75F | Payable to Founder |
| JV (F7) | JV/26-27/INC-002 | IndiaFilings Private Limited | Startup India Recognition | Basic - Tax Inv #2026-46520 | Paid by Founder John Thomas (Reimbursable Company Liability) | โน 5,781.00 | โ WORM 25DC08 | Payable to Founder |
| JV (F7) | JV/26-27/INC-001 | INNERSPACE Coworking | Virtual Registered Office Lease for MCA ROC Incorporation | PhonePe UTR: 671145376052 (SBI 2183) | Paid by Founder John Thomas (Reimbursable Company Liability) | โน 16,992.00 | โ WORM 9A208D | Payable to Founder |
| JV (F7) | JV/26-27/INC-005 | GoDaddy India | Corporate Email Setup (Professional Email Pro Light - 1 Year) for johnthomasfintech.com - Receipt #4149906425 | Paid via Founder Visa Card ....8365 | โน 552.24 | โ WORM 7D1B99 | Payable to Founder |
| JV (F7) | JV/26-27/INC-008 | GoDaddy India | GoDaddy Airo AI Builder Starter Plan Renewal (1 Year) for johnthomasfintech.com - Receipt #4148167600 | Paid via Founder Visa Card ....8365 | โน 9,897.84 | โ WORM 414816 | Payable to Founder |
Journal Entry Station & Options (F7)
Multi-Line CompoundRecord adjusting entries, prepaid amortizations, accruals, depreciation, and compound journals.
Debits & Credits Allocation Table
Chart of Accounts (Schedule III - Companies Act, 2013)
Hierarchical Indian GAAP & Ind AS ledger grouping โข CIN: U62099KL2026PTC106017 โข TAN: CHNJ05481A
1. ASSETS (โน 0.00 Dr)
- โข IDFC FIRST Bank Startup Current A/c (10305894566)โน 0.00 Dr
- โข Computer & Software Dev Assets (Laptop - Apple M3 16GB/512GB)โน 0.00 Dr
- โข Preliminary & Incorporation Expenses A/cโน 0.00 Dr
- โข Business Travel & Conveyance Expenses A/cโน 0.00 Dr
- โข Input Tax Credit (ITC) CGST/SGST/IGST A/cโน 0.00 Dr
- โข Marketing, Franchise & Business Development Expenses A/cโน 0.00 Dr
- โข Cash-in-Hand A/cโน 0.00 Dr
- โข Sundry Debtors (Trade Receivables)โน 0.00 Dr
- โข Finished Goods Stock-in-Hand (AS-2 FIFO)โน 0.00 Dr
- โข Input Tax Credit (CGST + SGST + IGST 2B)โน 0.00 Dr
- โข Plant, Machinery & Data Serversโน 0.00 Dr
2. EQUITY, SURPLUS & LIABILITIES (โน 0.00 Cr)
- โข Director Current A/c - John Thomas (Reimbursable Laptop Liability)๐ Restricted (Founder Login Required)
- โข Director Current A/c - John Thomas (Reimbursable Incorporation Liability)๐ Restricted (Founder Login Required)
- โข Equity Share Capital - John Thomas (90%)๐ Restricted (Founder Login Required)
- โข Equity Share Capital - Saramma Thankachen (10%)๐ Restricted (Founder Login Required)
- โข Reserves & Surplus (Retained Earnings)โน 0.00 Cr
- โข Sundry Creditors (Trade Payables)โน 0.00 Cr
- โข Output CGST 9% & SGST 9%โน 0.00 Cr
- โข Output IGST 18% & Cessโน 0.00 Cr
- โข TDS Payable (Sec 194C / 194J / 194I / 192)โน 0.00 Cr
Enterprise Payroll, Statutory Direct Tax & Form 16 Engine
Automated pro-rata attendance math, Section 192 TDS (115BAC New vs Old), EPF (12% ceiling), ESI (โน21k cap), state-wise PT slabs (MH & KA), and compound Dr = Cr F7 journal posting.
October 2025 Live Salary Register & Statutory Deductions
Every employee's salary is computed from their active CTC structure, pro-rated for unpaid leave (LOP), with exact statutory EPF, ESI, state PT (MH & KA), and Section 192 TDS.
| Emp ID | Employee Name & Role | State | Regime | Days (LOP) | Gross Pay | EE PF (12%) | EE ESI | PT | Sec 192 TDS | Net Pay | Actions |
|---|---|---|---|---|---|---|---|---|---|---|---|
| AGGREGATE MONTHLY TOTALS: | โน 0.00 | โน 0.00 | โน 0.00 | โน 0.00 | โน 0.00 | โน 0.00 | โ Reconciled | ||||
General Ledger Integration (Schedule III Employee Benefit Expenses)
Every payroll run creates an immutable compound double-entry voucher posting into Chart of Accounts ledgers with zero discrepancy.
| Dr / Cr | Ledger Code | Schedule III Statutory Account Name | Classification | Debit (โน) | Credit (โน) |
|---|---|---|---|---|---|
| TOTAL JOURNAL VOUCHER DR == CR EQUILIBRIUM: | โน 0.00 | โน 0.00 | |||
Employee Master Directory (0 Employees Registered)
Statutory identity (PAN, UAN, ESI IP), bank settlement coordinates, date of joining, CTC breakdown, and tax regime election.
| Emp ID | Full Name & Designation | State | PAN | Bank IFSC / Account | EPF UAN / ESI | DOJ | Monthly CTC | Basic (50%) | Tax Regime | Action |
|---|
Statutory Rates Governance & Labour Law Certification
Statutory parameters are maintained in versioned dated tables. In accordance with enterprise payroll standards, changes require sign-off by a qualified Labour Law / Payroll Compliance Reviewer.
Employees' Provident Fund
- Statutory Wage Ceiling:โน 15,000 / Mo
- Employee Contribution:12.00%
- Employer EPS (Pension):8.33% (Cap โน1,250)
- Employer EPF Balance:3.67% (Balance)
- EDLI & Admin Charges:0.50% + 0.50%
Employees' State Insurance
- Gross Wage Ceiling:โน 21,000 / Mo
- Disability Threshold:โน 25,000 / Mo
- Employee Share:0.75% of Gross
- Employer Share:3.25% of Gross
- Total ESI Contribution:4.00% Total
Professional Tax Tables
- Maharashtra (> โน10k):โน 200 (Feb โน300)
- Maharashtra (7.5kโ10k):โน 175 / Mo
- Karnataka (> โน25k):โน 200 / Mo
- Karnataka (โค โน25k):โน 0 (Exempt)
- Kerala (> โน30k):โน 208 / Mo
Income Tax Slabs (FY 2025-26)
- New Regime (115BAC) Std Ded:โน 75,000
- 87A Full Rebate Limit:Up to โน 7,00,000
- Old Regime Std Ded:โน 50,000
- Old Chapter VI-A 80C:Cap โน 1,50,000
- Health & Education Cess:4.00% on Tax
Statutory Tax & Labour Filings Generation Hub
Challan-ready returns and certificates generated directly from the live October 2025 payroll run without secondary manual data entry.
Form 24Q (Quarterly e-TDS Return Annexure I & II)
Q3 FY 2025-26Quarterly electronic return containing deductee PAN records, payment dates, Section 192 TDS amounts, and 4% cess breakdowns for all 12 employees.
EPFO Electronic Challan cum Return (ECR File)
Challan ReadyOfficial pipe-delimited format (UAN # Member Name # Gross # EPF # EPS # EDLI # EE Share # ER EPS # ER EPF Diff # NCP Days) for unified portal upload.
Payslip Delivery via WhatsApp & SMS Gateway
Integrated transactional communication dispatch for employees with 256-bit signed HTTPS PDF download links and delivery timestamps.
| Emp ID | Employee Name | Mobile (WhatsApp) | Channel | Gateway Status | Delivered Timestamp |
|---|
Indian Statutory Law, GST & Direct Tax Compliance Hub
CGST/IGST Act 2017, GSTR-2B Invoice Management System (IMS), Income Tax Act 1961 & MSMED Act 2006.
GSTN Portal Invoice Management System (IMS) โข Mandatory FY 2024-25 Compliance
Every inward supplier invoice in GSTR-2B must be designated as Accepted, Rejected, or Pending before filing GSTR-3B. Only Accepted invoices flow into GSTR-3B Table 4 ITC claims.
Taxable Value: โน14,90,000
4 Supplier Bills Cleared
Wrong GSTIN / Non-Compliant
Carried Forward to Next Month
GSTR-2B Inward Supplier Invoices โข Action Register (October 2025)
Period: 2025-10 โข GSTIN: 27AABCT1334M1ZV| Supplier Name & GSTIN | Invoice No & Date | Taxable (โน) | Total ITC (โน) | Current IMS Status | Taxpayer Action |
|---|---|---|---|---|---|
|
Tata Communications Limited
27AABCT2001A1Z1
|
INV-TATA-78912 2025-10-02 |
โน 1,80,000.00 | โน 32,400.00 | ACCEPTED | |
|
Amazon Web Services India Private Limited
27AABCA9002B1Z2
|
INV-AWS-90214 2025-10-04 |
โน 3,50,000.00 | โน 63,000.00 | ACCEPTED | |
|
Dell Technologies India Private Limited
29AABCD3003C1Z3
|
INV-DELL-55410 2025-10-06 |
โน 6,20,000.00 | โน 1,11,600.00 | ACCEPTED | |
|
Blue Dart Express Limited
27AABCB4004D1Z4
|
INV-BLUEDART-1120 2025-10-08 |
โน 45,000.00 | โน 8,100.00 | ACCEPTED | |
|
Unregistered Tech Vendor
27AABCV5005E1Z5 (Duplicate Claim)
|
INV-VEND-WRONG-01 2025-10-10 |
โน 85,000.00 | โน 15,300.00 | REJECTED | |
|
Microsoft India R&D Private Limited
07AABCM6006F1Z6
|
INV-MICROSOFT-441 2025-10-12 |
โน 2,10,000.00 | โน 37,800.00 | PENDING |
0 e-Invoices โข Fresh Blank-Slate Ledger
CGST + SGST + IGST + Cess
Net Cash Payable: โน 0.00
1. Accurate Indian GST Rate Slabs (CGST/IGST Act & Compensation Cess Act):
Mass consumption staples, bulk agricultural commodities, edible oils, spices, life-saving medicines (2.5% CGST + 2.5% SGST).
Commercial IT hardware, cloud server hosting, SaaS licenses, industrial supplies, consulting services (9% CGST + 9% SGST).
Tobacco, pan masala, caffeinated/aerated beverages, luxury motor vehicles (28% Peak GST + 12% Compensation Cess).
2. Pan-India Statutory Law Guardrails (Companies Act, Income Tax Act & Labour Codes):
Non-disableable SHA-256 cryptographic edit log on every voucher & ledger mutation; Schedule III Balance Sheet & P&L presentation.
Tracks Udyam-registered Micro/Small vendors to ensure settlement within 15/45 days under MSMED Act Sec 15, preventing tax disallowance.
Flags cash payments > โน10,000/day (โน35,000 for GTA transport) and blocks single/aggregate cash receipts โฅ โน2,00,000 (Sec 271DA).
Auto-computes TDS across 194C (2%), 194J (10%), 194I (10%), 194H (2%), 194Q (0.1%) and enforces 20% rate u/s 206AA if PAN is invalid.
