Single format · FV09-A7

Accounting, tax and GST treatment note, government support received

Ready-to-use format: Accounting, tax and GST treatment note, government support received.

Length
1 page
Blanks to fill
39
Files
Word and PDF
Law stated to
16 September 2026

What it covers

  1. 1Accounting, tax and GST treatment note, government support receivedEngagement file; update at each year-end39 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

Treatment note — [Client name] — [Scheme and sanction reference]

Prepared by [Name of person who prepared the note] on [Date of preparing the note]; reviewed by [Reviewing partner's name]. Framework: [Ind AS / AS]. Tax regime: [old regime with MAT / s.200 / other].

Item

Facts from the sanction and agreement

Conclusion

1. Form of support

[grant advance / reimbursement / capital subsidy / PLI / SGST reimbursement / subvention / loan]; amount Rs [ ] lakh; tranches [ ]

[ ]

2. Asset-related or income-related

Assets funded or referred to: [ ]; costs compensated: [ ]

[asset-related — s.39(1)(d) / s.39(3) proportion / income-related]

3. Conditions and reasonable assurance

Conditions: [ ]; status at year-end: [ ]

Recognise from [date / event]

4. Accounting (A.6)

Policy: [deferred income / deduction from cost / income / capital reserve (AS only)]

Entries: [ ]

5. Income-tax

Amount reducing actual cost: Rs [ ]; amount taxable under s.2(49)(w): Rs [ ]; tax year: [ ]

ICDS VII adjustment: Rs [ ]

2 more paragraphs and tables follow in the full format.

More in Government Grants & Subsidies