Editorial Team
OneFinOps Editorial
Guides written and reviewed by the accountants and finance leads on the OneFinOps team, fact-checked against current regulation and updated every quarter.
About
The in-house team that writes, fact-checks and maintains the OneFinOps knowledge base. Every piece of guidance is reviewed by a qualified accountant before it is published, and re-reviewed each quarter against current regulation.
Nothing here is republished vendor content. Each guide and glossary term is written from first principles, anchored to a primary source, and grounded in how finance teams actually work.
Guides
Guide / AP Operations Accounts Payable Automation: The End-to-End Playbook for Indian Finance Teams A comprehensive operational guide to AP automation in India. Invoice ingestion (email, PDF, OCR, e-invoicing), 2-way and 3-way matching, approval workflows, exception handling, AP aging, and the architecture that compresses a 5-day cycle into hours. 26 Apr 2026 Guide / Audit & Assurance Audit Readiness: A 90-Day Checklist for Indian Finance Teams A practical, week-by-week guide to becoming audit-ready in 90 days, books-to-portal reconciliation, GSTR-9 / 9C, TDS reconciliation, vendor and customer master cleanup, audit trail discipline, and how to make the audit a one-week sweep instead of a six-week sprint. 26 Apr 2026 Guide / GST & Indirect Tax E-Invoicing in India: The Implementation Playbook A complete operational guide to e-invoicing under GST. Applicability thresholds, IRN generation, e-way bill linkage, IRP integration, error codes, B2C QR codes, and the workflow that makes invoicing seamless across multi-GSTIN, multi-system businesses. 26 Apr 2026 Guide / GST & Indirect Tax GSTR-2B Reconciliation Playbook: The Operational Guide for Finance Teams A complete, finance-team-grade playbook for reconciling GSTR-2B against your books. Matching rules, ITC implications, vendor non-filer recovery, and the operational workflow that compresses month-end from days to hours. 26 Apr 2026 Guide / MSME & Vendor Compliance MSME Compliance & Section 43B(h): The 45-Day Payment Rule Playbook A complete operational guide to Section 43B(h), the 45-day MSME payment rule, MSME Form 1 disclosures, vendor classification, and the workflow that keeps a buyer compliant without surprises at year-end. 26 Apr 2026 Guide / GST & Indirect Tax Multi-GSTIN Consolidation: The Operational Guide for Pan-India Businesses A complete operational guide to running a single business across multiple GSTINs. Branch transfers, ISD distribution, cross-charging, consolidated returns, audit trail, and the architecture that keeps a 10-state operation closing on time. 26 Apr 2026 Guide / Direct Tax & TDS TDS Automation for Finance Teams: The Operational Playbook A comprehensive guide to automating TDS deduction, deposit, and return filing for Indian finance teams. Sections, deductee categories, threshold maps, 24Q/26Q workflows, Form 16/16A, common errors, and the tooling that compresses TDS work to minutes per month. 26 Apr 2026 Guide / Payments & Banking Vendor Payments Automation: The Indian Finance Team Playbook A complete operational guide to vendor payment automation in India. Payment rails (NEFT, RTGS, IMPS, UPI), batch file generation, multi-bank approval flows, payment-to-bill matching, fraud controls, and the architecture that scales from 50 to 50,000 payments a month. 26 Apr 2026
Posts
TDS Section 393 of Income Tax Act 2025: TDS Rates and Old-to-New Section Mapping Section 393 of the Income Tax Act 2025 is the single TDS section for non-salary payments from 1 April 2026, replacing 193, 194 to 194T and 195. 1 Apr 2026 GST GSTR-9 and GSTR-9C: Applicability, Due Date and Late Fees GSTR-9 is mandatory above ₹2 crore turnover and GSTR-9C above ₹5 crore. Both are due 31 December 2026 for FY 2025-26. 12 Mar 2026 Procurement What is Spend Management? Process, Examples and Tools Spend management is how a company plans, approves, controls, pays and analyses all its spending: vendors, subscriptions, cards and employee expenses. 8 Mar 2026 AP Vendor Reconciliation: Process, Format and Example Vendor reconciliation matches your ledger for a supplier with its statement and explains every difference, such as payments in transit, TDS and debit notes. 5 Mar 2026 TDS What is TDS? Meaning, Rates and How It Works TDS (tax deducted at source) is income tax the payer deducts from a payment such as salary, fees, rent or interest and deposits with the government. 26 Feb 2026 AR Order to Cash (O2C) Process: Steps, Cycle and KPIs The order to cash (O2C) process covers every step from a customer order to collecting and recording payment: order, credit, delivery, invoicing and collections. 22 Feb 2026 TDS Section 194Q: TDS on Purchase of Goods Under the New Act Section 194Q is now 393(1) Sl. No. 8(ii), code 1031: a buyer with turnover above ₹10 crore deducts 0.1% on purchases above ₹50 lakh from a seller. 22 Feb 2026 GST GSTR-2B vs GSTR-3B Reconciliation: How to Match ITC GSTR-2B vs GSTR-3B reconciliation checks that the ITC you claim in Table 4 of GSTR-3B agrees with GSTR-2B, with every difference explained. 17 Feb 2026 Expenses Employee Reimbursement: Process, Policy and Journal Entry Employee reimbursement is the company paying back business expenses an employee paid personally, against bills. See the process, tax rules and journal entry. 4 Feb 2026 Vendors What is Vendor Management? Process, Lifecycle and KPIs Vendor management is how a business selects, onboards, contracts, pays, monitors and exits suppliers, so each delivers what was agreed, at the agreed price. 29 Jan 2026 GST E-Invoice Applicability and Turnover Limit under GST E-invoicing applies to every GST-registered business whose PAN-level aggregate turnover crossed ₹5 crore in any year since 2017-18. 28 Jan 2026 TDS Lower TDS Certificate: Form 128 (Earlier Form 13) and How to Apply A lower TDS certificate lets your payer deduct at a lower or nil rate. From 1 April 2026 you apply in Form 128 (earlier Form 13) under section 395(1). 23 Jan 2026 AR What is DSO? Days Sales Outstanding Formula and Example DSO (days sales outstanding) is the average number of days a business takes to collect payment after a credit sale. See the formula, example and how to cut it. 20 Jan 2026 GST What is E-Invoicing in GST? IRN, Process and Rules E-invoicing in GST means reporting each B2B invoice to a government Invoice Registration Portal, which validates it and returns an IRN and a signed QR code. 17 Jan 2026 Expenses Expense Policy for Employees: Template and Examples An expense policy sets what employees can claim, the limits by grade and city, the bills needed and who approves. Copy this template for Indian companies. 4 Jan 2026 Procurement What is a Purchase Order? Format, Process and PO vs Invoice A purchase order (PO) is the document a buyer sends a supplier to confirm what it is buying, in what quantity, at what price and terms, before delivery. 29 Dec 2025 Vendors Vendor Risk Assessment: Process, Checklist and Framework Vendor risk assessment rates a supplier's compliance, financial, operational, data and reputational risk into a score and tier that set approval and controls. 27 Dec 2025 TDS TDS Rate Chart FY 2026-27 (Income Tax Act 2025) TDS rates for FY 2026-27: contractors 1% or 2%, professional fees 10%, rent 2% or 10%, goods 0.1%, with thresholds, section 393 rows and payment codes. 21 Dec 2025 AR What is an AR Aging Report? Format, Example and How to Read It An AR aging report lists unpaid customer invoices grouped by how long they are overdue: 1-30, 31-60, 61-90 and 90+ days. It shows which balances to chase first. 17 Dec 2025 GST What is Input Tax Credit in GST? Conditions, Example and Rules Input tax credit is the GST paid on business purchases that you deduct from the GST you owe on sales, if the section 16 conditions are met. 15 Dec 2025 MCA ROC Filing: Forms, Due Dates and Fees for Companies ROC filing is filing annual and event-based forms with the Registrar of Companies. For FY 2025-26, AOC-4 is due by 29 October and MGT-7 by 29 November 2026. 11 Dec 2025 Expenses What is Expense Management? Process, Policy and Software Expense management is how a business captures, checks, approves, pays and books employee spending on travel, meals, fuel and small purchases. 2 Dec 2025 Procurement Procurement Process: Steps, Types and Flow Chart The procurement process is the set of steps a business follows to buy goods and services: identify the need, source a supplier, order, receive, pay and review. 27 Nov 2025 Compliance Compliance Calendar FY 2026-27 for Private Limited Companies The FY 2026-27 compliance calendar lists every GST, TDS, advance tax, PF, ESI, income tax and ROC due date a private limited company must meet, month by month. 24 Nov 2025 Vendors Vendor Onboarding Process: Checklist, Documents and Form Vendor onboarding is how a business collects, verifies and records a new supplier's PAN, GSTIN, Udyam status and bank account before the first order or payment. 21 Nov 2025 TDS TDS Due Dates FY 2026-27: Payment and Return Filing TDS for FY 2026-27 is deposited by the 7th of the next month (30 April for March). Quarterly returns are due 31 July, 31 October, 31 January and 31 May. 12 Nov 2025 AR What is Accounts Receivable? Meaning, Process and Examples Accounts receivable is money customers owe for goods or services already delivered on credit. See AR vs AP, the journal entry with GST and TDS, and the process. 2 Nov 2025 MCA DIR-3 KYC: Due Date, Fees, Penalty and How to File Every DIN holder files DIR-3 KYC Web with MCA once every three years, by 30 June, from 31 March 2026. On time is free; late filing costs ₹5,000. 30 Oct 2025 GST GST Reconciliation: Meaning, Types, Process and Excel Format GST reconciliation is matching your books with GST returns: sales with GSTR-1, purchases with GSTR-2B, and both with GSTR-3B, before you file. 26 Oct 2025 MCA AOC-4 and MGT-7: Due Date, Fees and Penalty AOC-4 is due within 30 days of the AGM and MGT-7 or MGT-7A within 60 days: 29 October and 29 November 2026 for FY 2025-26. 23 Oct 2025 TDS TDS Return Filing: Forms 24Q, 26Q, 27Q and Due Dates TDS return filing is the quarterly statement of every deduction. From 2026-27, Forms 24Q, 26Q, 27Q and 27EQ become Forms 138, 140, 144 and 143. 11 Oct 2025 Compliance Statutory Compliance Checklist for Companies in India A statutory compliance checklist lists every filing Indian law requires of a company, with due dates: Companies Act, GST, TDS, PF, ESI and professional tax. 6 Oct 2025 GST GST Due Dates FY 2026-27: GSTR-1, GSTR-3B and GSTR-9 Calendar GST due dates FY 2026-27: GSTR-1 by the 11th, GSTR-3B by the 20th, QRMP GSTR-3B by the 22nd or 24th, and GSTR-9 for FY 2025-26 by 31 December 2026. 1 Oct 2025