International Assignments
Taxation, FEMA and regulatory work where capital, income or individuals move across national borders.
What the International Assignments practice does
The International Assignments practice provides rigorous, structured professional services adhering to the highest standards of the profession. Each assignment is led by a designated partner and follows written engagement milestones.
Workpapers, documentation trails and formal client confirmations are maintained for the statutory periods required by law and ICAI regulations.
Image: working papers and standard operating procedures for International Assignments
Sub-areas of the International Assignments practice
Core Practice & Advisory
Primary statutory and transactional scope for International Assignments.
- Formal engagement scoping and risk assessment
- Periodic reviews, reconciliations and verification
- Statutory documentation and working paper trail
- Partner sign-off and formal deliverable issuance
- ·Incorporation documents or partnership deeds
- ·Relevant prior period returns and audited statements
- ·Ledgers, bank statements and supporting vouchers
A specific list is shared after the first meeting.
Engagement workflow
Initial consultation
Understanding the matter, reviewing previous records and defining scope.
Engagement letter
Terms, timelines and deliverables agreed in writing before commencement.
Execution & review
Field work and analysis carried out with regular partner reviews.
Sign-off & delivery
Final reports, filings or opinions formally delivered with workpapers.
| STAGE | STANDARD TIMELINE | DELIVERABLE |
|---|---|---|
| Preliminary Review | 3 working days | Scoping checklist |
| Field Execution | Agreed schedule | Draft observation note |
| Final Issuance | Immediate on sign-off | Final report & acknowledgement |
Timelines may vary depending on prompt receipt of records from client teams.
Regulatory updates
All updates →Central Goods and Services Tax (Fourth Amendment) Rules, 2026: changes to the invoice management system and Form GSTR-2B
Recipients will need to act on pending invoices before the monthly cut-off for credit to flow into GSTR-2B. Vendor-reconciliation timelines for November 2026 should be reviewed.
Clarification on valuation of services supplied between distinct persons
Relevant to businesses with registrations in more than one State that share head-office services. The circular sets out when the invoice value may be taken as the open market value.
Online procedure for SGST reimbursement claims under the Industrial Investment and Employment Promotion Policy, 2022
Claims for periods from April 2026 are to be filed online with the reconciliation in the prescribed format. Units with pending offline claims should check the transition date.
Related insights
Reversal of common input tax credit under Rules 42 and 43: a worked note
How common credit is split between taxable and exempt supplies each month, with the annual true-up and a worked example.
Appeals before the GST Appellate Tribunal: twelve procedural questions
Limitation, pre-deposit, documents and hearings: answers on how an appeal before the GSTAT is filed and followed up.
Judgment note: hearing before cancellation of GST registration
A summary of a recent High Court decision on the opportunity of hearing before a registration is cancelled, with its practical effect.
Frequently asked questions
General answers only. The position in a specific case depends on its facts.
Write to the firm with a brief description of the requirement, or call the office. An initial meeting will be scheduled to understand the scope.