Learn Indian bookkeeping, GST and compliance, step by step
12 courses and 66 lessons with worked examples in rupees, quizzes, a knowledge base and current rates. Updated 11 October 2026.
From the golden rules to year-end close
Bookkeeping foundations
The building blocks: the accounting equation, debits and credits, golden rules, vouchers, a Schedule III chart of accounts and the accrual basis.
02BeginnerDay-to-day bookkeeping
Sales, purchases, receipts, payments, petty cash and bank reconciliation, done the way auditors and the GST system expect.
03BeginnerGST essentials
Registration, supply and place of supply, the four tax heads, the 2025 rate structure, invoice rules and the composition scheme.
04IntermediateInput tax credit and IMS
When you can claim GST credit, what is blocked, how the Invoice Management System and GSTR-2B work, reverse charge and reversals.
05IntermediateGST returns, e-invoice and e-way bill
GSTR-1, GSTR-3B, QRMP, annual returns, e-invoicing, e-way bills and the cost of late compliance.
06IntermediateTDS and TCS
Deducting, depositing and reporting tax at source under the Income-tax Act, 2025, with the new form numbers.
07IntermediatePayroll and labour compliance
Salary structures under the labour codes, PF with the new ₹25,000 ceiling, ESI, professional tax and salary TDS.
08IntermediateInventory and costing
Valuing stock under AS 2, FIFO and weighted average, stock documents and physical counts.
09IntermediateFixed assets and depreciation
Capital versus revenue, Schedule II useful lives, income-tax depreciation blocks and the asset register.
10AdvancedMonth-end and year-end closing
Monthly close routines, accruals and provisions, year-end adjustments, Schedule III statements, audits and ROC filings.
11AdvancedCompany law for your books
Section 128 books, the audit trail rule, MSME payment rules and record retention across laws.
12BeginnerUsing BharatFirm Books
Set up your company, run sales through to GST returns, manage IMS, reconcile banks, run payroll and close periods in BharatFirm Books.
All 66 lessons
Bookkeeping foundations
- The accounting equation · 6 min
- Double entry: debits and credits · 7 min
- The golden rules of accounting · 7 min
- Voucher types in Indian practice · 7 min
- Building a chart of accounts the Schedule III way · 8 min
- Accrual basis and the Indian financial year · 6 min
Day-to-day bookkeeping
- Recording sales invoices · 7 min
- Recording purchase bills · 7 min
- Receipts and payments · 6 min
- Petty cash · 5 min
- Bank reconciliation · 7 min
- Supporting documents and how long to keep them · 6 min
GST essentials
- GST registration: who must register · 7 min
- Supply and place of supply · 8 min
- CGST, SGST, UTGST, IGST and cess · 6 min
- GST rates after 22 September 2025, HSN and SAC · 7 min
- GST invoice rules, bills of supply and notes · 8 min
- The composition scheme · 7 min
Input tax credit and IMS
- Conditions for claiming input tax credit · 8 min
- Blocked credits under section 17(5) · 7 min
- The Invoice Management System and GSTR-2B · 8 min
- Reverse charge mechanism · 8 min
- ITC reversals in simple terms · 8 min
GST returns, e-invoice and e-way bill
- GSTR-1: reporting your sales · 7 min
- GSTR-3B: summary return and tax payment · 8 min
- The QRMP scheme · 6 min
- Annual returns: GSTR-9 and GSTR-9C · 7 min
- E-invoicing · 8 min
- E-way bills · 7 min
- Interest, late fees and time-barred returns · 7 min
TDS and TCS
- TDS basics: who, when and how · 7 min
- Common TDS payments for tax year 2026-27 · 9 min
- Depositing TDS and filing statements · 7 min
- TDS certificates and your tax credit · 6 min
- Tax collected at source (TCS) · 6 min
- The Income-tax Act, 2025: what changed for TDS · 8 min
Payroll and labour compliance
- Salary structure, CTC and the 50% wage rule · 8 min
- Provident Fund: EPF, EPS and EDLI · 8 min
- Employees' State Insurance (ESI) · 6 min
- Professional tax and labour welfare fund · 6 min
- What the labour codes changed for payroll · 8 min
- TDS on salary for tax year 2026-27 · 9 min
Inventory and costing
- Valuing inventory: AS 2 and Ind AS 2 · 7 min
- Cost formulas: FIFO and weighted average · 7 min
- Stock records: GRN, challans, registers and batches · 7 min
- Physical stock counts and adjustments · 6 min
Fixed assets and depreciation
- Capital or revenue expenditure? · 6 min
- Depreciation under the Companies Act (Schedule II) · 8 min
- Depreciation for income tax: blocks and WDV rates · 7 min
- The fixed asset register · 6 min
Month-end and year-end closing
- The month-end close checklist · 7 min
- Accruals, prepayments and provisions · 7 min
- Year-end closing: stock, provisions, deferred tax and cut-off · 9 min
- Financial statements under Schedule III · 8 min
- Statutory audit, tax audit and GST · 8 min
- ROC filings and the annual compliance calendar · 8 min
Company law for your books
- Books of account under section 128 · 7 min
- Audit trail in accounting software · 7 min
- Paying MSMEs on time: the 45-day rule · 8 min
- Record retention across laws · 6 min
Using BharatFirm Books
- Setting up your company in BharatFirm Books · 7 min
- From invoice to GSTR-3B in BharatFirm Books · 7 min
- Purchases and IMS in BharatFirm Books · 6 min
- Bank reconciliation in BharatFirm Books · 6 min
- Running payroll in BharatFirm Books · 7 min
- Closing a period and preparing for the auditor · 7 min
This learning centre gives general information on Indian bookkeeping, GST, TDS, payroll and company law as understood on 11 October 2026. Rules, rates and due dates change often, so confirm the current position with a chartered accountant or the official notification before acting.