> ## Documentation Index
> Fetch the complete documentation index at: https://docs.fincelo.app/llms.txt
> Use this file to discover all available pages before exploring further.

# India Compliance — GST, TDS & PO

> GST e-invoicing, TDS reconciliation, PO management, and India-specific compliance.

### INDIA COMPLIANCE — Q\&A

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**Q: What are the 10 GST treatment categories in Fincelo?**

| Code                    | Treatment                 | GST behaviour                      | GSTIN required |
| ----------------------- | ------------------------- | ---------------------------------- | -------------- |
| registered\_regular     | Registered — Regular      | CGST+SGST or IGST at standard rate | Yes            |
| registered\_composition | Registered — Composition  | IGST only, no ITC                  | Yes            |
| unregistered            | Unregistered business     | GST charged, B2CS in GSTR-1        | No             |
| consumer                | B2C individual            | GST charged, B2CS                  | No             |
| sez\_unit               | SEZ unit / developer      | Zero rated, LUT required           | Yes            |
| sez\_with\_payment      | SEZ with IGST             | IGST charged, refund claimable     | Yes            |
| overseas                | Export / overseas         | Zero rated, LUT required           | No             |
| deemed\_export          | Deemed export             | IGST charged, refund claimable     | Yes            |
| tax\_deductor           | GST TDS deductor          | Standard GST + 2% GST TDS deducted | Yes            |
| isd                     | Input service distributor | Standard GST, ISD distributes ITC  | Yes            |

***

**Q: What TDS sections does Fincelo track?**

Fincelo tracks all 13 relevant TDS sections:

| Section          | Description                                | Standard rate |
| ---------------- | ------------------------------------------ | ------------- |
| 194J(a)          | Professional services — CA, lawyer, doctor | 10%           |
| 194J(b)          | Technical services — SaaS default          | 2%            |
| 194C(individual) | Individual/HUF contractors                 | 1%            |
| 194C(company)    | Company contractors                        | 2%            |
| 194A             | Interest income                            | 10%           |
| 194H             | Commission / brokerage / referral          | 5%            |
| 194I(a)          | Equipment / machinery rent                 | 2%            |
| 194I(b)          | Land / building / office rent              | 10%           |
| 194Q             | Purchase of goods (>₹50L)                  | 0.1%          |
| 194O             | E-commerce marketplace                     | 1%            |
| 194R             | Benefits / perquisites                     | 10%           |
| 195              | Non-resident payments                      | 20%           |
| 206AA            | No PAN / invalid PAN                       | 20%           |

**Important — 194J split:** Post Budget 2020, Section 194J was split into
194J(a) for professional services (10%) and 194J(b) for technical services (2%).
SaaS subscriptions typically fall under 194J(b) at 2%.
Fincelo defaults all new customers to 194J(b).

Per-customer multi-section config: a customer can have multiple TDS sections.
Example: 194J(b) on subscription fees + 194C on implementation work — tracked separately.

***

**Q: How does 26AS reconciliation work in Fincelo?**

Each TDS deduction record has a `form_26as_matched` flag.
Finance downloads the 26AS from the IT portal and reconciles:

* Expected TDS (invoice × rate) vs Actual TDS (what customer deducted)
* VFincelonce is auto-calculated per deduction
* Once matched against 26AS, status moves to 'reconciled'
* Disputed entries (vFincelonce > ₹1) flagged for follow-up

Year-end: the `v_tds_summary` view gives total expected, total deducted,
total certified, and vFincelonce by customer, section, and financial year.

***

**Q: How does PO management work for government / PSU customers?**

When a customer has the PO-required flag set:

* Invoices are held as Proforma until a PO is received
* Proforma has no invoice number, no GST liability, not in GSTR-1
* On PO receipt: Proforma converts to Tax Invoice (same record, in-place)
* Revenue recognition can be backdated to service start date with CFO approval
* Full audit trail: who converted, when, which PO number triggered it

***