Transfer Pricing Documentation in India
Comprehensive transfer pricing documentation services — Form 3CEB, master file, local file, and country-by-country reporting. Nainit Savla & Associates ensures your TP documentation is complete, accurate, and defensible.
Form 3CEB
Preparation and filing of Form 3CEB — the Accountant's Report on international and specified domestic transactions — mandatory under Section 92E for every company with applicable transactions.
Master File
Preparation of the Master File (Form 3CEAA) providing an overview of the multinational group — business description, group structure, intercompany transactions, and global TP policies.
Local File
Preparation of the Local File (Form 3CEAB) documenting specific intercompany transactions of the Indian entity — functional analysis, benchmarking, and arm's length price determination.
CbCR Filing
Filing the Country-by-Country Report (Form 3CEAD) for qualifying multinational groups — reporting revenue, profit, taxes paid, and headcount by jurisdiction.
What is Transfer Pricing Documentation?
Transfer pricing documentation is the set of records and reports that a company must maintain to demonstrate that intercompany transactions are priced at arm's length. In India, requirements include: Form 3CEB (mandatory for all companies with international or specified domestic transactions); Master File (Form 3CEAA) for companies meeting specified thresholds; Local File (Form 3CEAB) for companies meeting local file thresholds; and CbCR (Form 3CEAD) for qualifying MNE groups. Failure to maintain adequate documentation attracts penalties under Sections 271AA and 271G of the Income Tax Act.
Who Needs This Service?
- All companies required to file Form 3CEB
- Multinational groups required to file master file or CbCR
- Companies preparing for transfer pricing audits
- Businesses with new intercompany transactions needing documentation
- Companies that have received penalties for inadequate documentation
Why Choose Nainit Savla & Associates?
At Nainit Savla & Associates, we prepare complete, accurate, and audit-ready transfer pricing documentation — covering Form 3CEB, master file, local file, and CbCR — ensuring full compliance with Indian statutory requirements. If you are searching for 'transfer pricing documentation India' or 'Form 3CEB filing India', our team delivers quality documentation on time.
Need Complete Transfer Pricing Documentation?
Form 3CEB, master file, local file, and CbCR — complete TP documentation services by our expert team.
Get StartedF.A.Q.
GSTR-9 is an annual GST return that summarizes all transactions reported during the financial year. It is required to ensure proper reconciliation and compliance with GST laws.
All regular GST-registered taxpayers are required to file GSTR-9, except composition dealers, casual taxable persons, and non-resident taxpayers.
The due date is generally 31st December following the end of the relevant financial year, unless extended by the government.
It includes details of outward supplies, inward supplies, input tax credit claimed, taxes paid, and adjustments made during the year.
GSTR-9 is mandatory for most regular taxpayers, but certain small taxpayers may get exemptions based on turnover thresholds notified by the government.
Late filing may result in penalties and late fees, along with potential compliance issues or notices from GST authorities.
