SAC codes
SAC code for accounting and bookkeeping: 998222
Monthly bookkeeping retainers bill under one code, audits and tax returns under others. Here is the code, the rate and a sample retainer line.
In short
Accounting and bookkeeping is billed under SAC 998222, usually at 18% GST under forward charge. In SimpleERP each service you offer carries its own code and rate, so audit, bookkeeping and tax lines group correctly.
Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.
The data
SAC 998222 at a glance
| Item | Value |
|---|---|
| 6-digit SAC | 998222: Accounting and bookkeeping services |
| 4-digit group | 9982 |
| Chapter 99 heading | Legal and accounting services |
| Usual GST rate | 18% under forward charge |
| Reverse charge | Forward charge for most suppliers. |
| Exemption | No common exemption for business clients, as notified. |
| Who typically bills it | CA firms, accounting outsourcing firms and freelance bookkeepers |
Sources: CBIC: classification of services (SAC), CBIC: GST rates and notifications. Verified .
Which SAC code goes on a accounting and bookkeeping invoice?
The usual SAC code for accounting and bookkeeping is 998222: accounting and bookkeeping services. It sits in group 9982, legal and accounting services, under chapter 99, the chapter that holds every service code in the GST classification. Writing up books, bank reconciliations and monthly closing usually take this code. A CA firm's audit, payroll and tax work each have their own six-digit code in the same heading.
What GST rate applies to accounting and bookkeeping?
Accounting and bookkeeping is usually charged at 18% GST under forward charge. Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it.
- Statutory and tax audit go under 998221, payroll processing under 998223
- Business tax consulting and returns sit under 998231, individual return preparation under 998232
- Filing fees paid to a government portal for the client are usually shown as a reimbursement
A accounting and bookkeeping invoice line in SimpleERP
Subramaniam and Co., a Coimbatore CA firm, bills Lakshmi Steel Furnitures a monthly bookkeeping retainer of ₹15,000. The line carries SAC 998222 at 18%, so the invoice shows CGST ₹1,350 and SGST ₹1,350, a total of ₹17,700.
- SAC 998222 sits on the line from the saved service, so nobody types it per invoice
- Place of supply picks CGST and SGST for a client in your state, or IGST for one in another
- The HSN/SAC summary groups every line by code, ready for the GSTR-1 HSN table
Illustration of the keyboard-first invoice editor with a focused line, live tax totals and shortcut hints.
When is reverse charge or an exemption involved?
Accounting and bookkeeping is under forward charge, as notified, so the firm charges GST on its invoice. It is not covered by the [reverse charge](/glossary/reverse-charge-mechanism) entry for legal services, even though both share heading 9982.
- Services to a client outside India can be a zero-rated export when the conditions are met, as notified
- A firm under the registration threshold need not register, though business clients often ask for a GSTIN
- Check your engagement letter: an audit and a retainer billed together still take two codes
FAQ
Questions, answered
Is SAC mandatory on my accounting and bookkeeping invoice?
Yes, on B2B invoices: four digits (9982) up to ₹5 crore turnover and six digits above it. Since 9982 also covers legal services under reverse charge, printing 998222 tells the client this one is a forward charge service.
Can I use 9982 instead of 998222?
Up to ₹5 crore turnover, 9982 meets the four-digit rule. Above it, use 998222. A firm that bills audit and bookkeeping separately sees them as separate rows in the HSN summary only when each carries its six-digit code.
Does reverse charge apply to accounting and bookkeeping?
No. Accounting, bookkeeping and audit are under forward charge, as notified. Reverse charge on heading 9982 is for legal services by advocates. A firm that also supplies manpower bills it under 998519, also forward charge.
What if my client is in another state?
For a registered client, the place of supply is the client's location, so a client in Puducherry billed from Coimbatore pays IGST. SimpleERP takes the state from the client's GSTIN and splits the tax for you.
Related
Keep reading
GST billing for CA firms
Fee invoices for audits, returns and retainers with the right SAC code, IGST for clients in other states and TDS-aware receipts.
Read moreGST invoice for services
A GST invoice format for services, with SAC codes and no stock columns, as a free Excel, Word and PDF download.
Read moreSAC code
The code that classifies services for GST, as HSN codes do for goods.
Read more
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