Best CA firm for D2C / E-commerce, AOV + CAC + inventory + GST complexity navigated.

D2C / E-commerce face specific tax + regulatory issues that general-purpose CA often doesn't address well. Our specialist practice covers:

• Multi-state GST registration: D2C selling across India needs GST registration in each state where threshold crossed OR via E-way bill rules; alternatively via single Place of Business framework.
• Section 194-O 1% TDS on e-commerce operator payment to seller: If D2C uses marketplace, 194-O applies. If direct website, 194-O doesn't apply.
• TCS Section 52 (e-commerce operator): If D2C runs own marketplace with multiple vendors, 52 TCS obligation.
• Inventory accounting (Ind AS 2 / ASC 330): Lower-of-cost-or-NRV, slow-moving provisions, year-end counts.
• Return & refund + credit note GST handling: D2C high return rate (fashion / FMCG). Credit note GST + Income Tax treatment materially different.
• Section 206C(1H) TCS on sale of goods: D2C above INR 10 crore turnover + sales above INR 50 lakh per buyer must collect 0.1% TCS.
• Cross-border e-commerce FDI (Press Note 2): 100% automatic for marketplace model; inventory-led e-commerce FDI prohibited for non-food sector.

Our d2c / e-commerce engagement typically includes:

• Multi-state GST registration + Place of Business optimisation + monthly / annual return
• Section 194-O / 52 / 206C(1H) framework for marketplace / direct D2C
• Inventory accounting + physical verification + provisions
• Credit note / refund + sales return GST treatment
• Investor reporting: AOV / CAC / payback / cohort unit economics
• FDI compliance for foreign D2C entering India (Press Note 2 marketplace model)
• ESOP + fundraising support
• Transfer pricing if foreign-parent Indian subsidiary structure

Related deep guides:

• Section 194Q (goods purchase TDS) →
• Section 206C(1H) (goods sale TCS) →
• GSTR-9 Annual Return →

• Industry-specific competence: our practice has d2c / e-commerce as a focus area — not a side vertical.
• CA Durgesh Chavda personally runs mandates: ICAI-qualified. Not handed off to junior staff.
• Integrated CA + CS + tax + legal + strategy: one firm, one point of accountability.
• Remote delivery: d2c / e-commerce across India + 20+ countries served without geographic constraint.
• Transparent scoped engagement: fixed scope + fixed fee letter upfront.
• 300+ working guides at bharatquantumprospera.com — practitioner depth demonstrated transparently.

Last updated: 2026-10-22.

1. Email durgesh@bharatquantumprospera.com with one-line description of your position + what you need.
2. 30-min Zoom scoping call at your preferred time.
3. Scoped quote within 48 hours.
4. Sign engagement letter remotely.
5. Weekly status call during delivery.

For urgent matters (Form 15CB, Section 148 response, FEMA deadline): WhatsApp +91 78018 87130 for same-day response.