Accountant II

Direct taxation (Must have)

• Monthly TDS computation, deposit and section/rate validation at invoice booking across 194C, 194J, 194H, 194I, 194Q and 195.
• Quarterly eTDS returns (26Q / 27Q) reconciled to books and Form 27A before filing; Forms 16A; clearance of TRACES defaults and correction statements.
• Section 195 analysis on cross-border payments — treaty relief, beneficial ownership, PE exposure; TRC and Form 10F collation; Forms 15CA / 15CB with the bank and consultant.
• Quarterly advance tax under Sections 208–211, incorporating intercompany true-ups, RSU perquisite cost and expected disallowances.
• Corporate return (ITR-6) and tax audit (Form 3CD): Section 40(a) disallowance tracking, Section 43B and 43B(h) MSME testing, book profit to taxable income reconciliation.
• Transfer pricing support for the cost-plus TNMM arrangement — Form 3CEB, Local File, benchmarking refresh, validation of the markup cost base.
• Current and deferred tax under Ind AS 12; quarterly ASC 740 provision pack input for US reporting. Notice and e-proceedings responses; uncertain tax position log.

Indirect taxation (Must have)

• GSTR-1 and GSTR-3B filed within statutory timelines with a documented review trail.
• Monthly GSTR-2B versus books ITC reconciliation with ageing of unmatched credit, vendor follow-up and application of Section 16(2)(aa) and 16(2)(ba); tracking of ITC availed, deferred and lapsed.
• Rule 42 / 43 reversals and Section 17(5) blocked credit; reverse charge on import of services, legal and GTA.
• Export of services: LUT filing, zero-rated supply treatment, RFD-01 refund of unutilised ITC and departmental follow-through. Softex filing and STPI periodic returns with the AD bank.
• GSTR-9 and GSTR-9C, including turnover, ITC and tax-paid reconciliations to the audited financials.
• Vendor GSTIN validation, e-invoicing and e-way bill governance, place-of-supply determination; responses to ASMT-10 / DRC-01 and GST audit support.

Fixed assets management (Good to have)

• Ownership of the fixed asset register in NetSuite FAM under dual-book configuration — Primary (IGAAP) and Secondary (US GAAP).
• Consistent capitalisation policy across both books, including tracking of deliberate GAAP divergences where a category is expensed under US GAAP but capitalised and depreciated under Indian GAAP.
• Monthly depreciation runs in both books — Schedule II lives for IGAAP, group policy lives for US GAAP — with a book-to-book reconciliation and the divergence explained.
• Monthly and annual roll-forward with control totals (gross block, accumulated depreciation, net block, asset count) tied to the GL with no unexplained differences.
• CWIP tracking, asset tagging, periodic physical verification, disposals and retirements with gain or loss accounting; capex monitored against budget and controlled through the PO-to-capitalisation cycle.
• Block-of-assets and WDV computation under Section 32, including additional depreciation where eligible, reconciled to book depreciation for the deferred tax working. Lease assessment and related accounting inputs for each book.

Close, audit and controls (Good to have)

• Month-end close for all tax and fixed asset GL accounts, including balance sheet reconciliations for TDS receivable and payable, GST input and output, and tax provisions.
• Tax and fixed asset schedules for the statutory, tax and TP audits, with first-line response to auditor queries.
• Ownership of the India compliance calendar to a zero-late-filing standard, with the tax and fixed asset control environment documented to a standard that supports external review.

AI-native ways of working (Good to have)

• Use AI tooling in the daily workflow for reconciliation triage, first-draft notice responses, statutory research and variance narratives — with the output always verified, owned and signed off by the individual.
• Build reusable assets rather than one-off outputs: standardized prompts, templates and scripts for the GSTR-2B match, the quarterly TDS return quality check and the monthly depreciation variance commentary.
• Identify which parts of the compliance calendar are genuinely automatable and build those improvements with the Site Controller. Apply sound confidentiality judgment — no employee PII or unmasked PAN into unapproved tools.