Industry & specialised accounting
Some businesses don’t fit a plain sales-and-purchases ledger. OnGravy ships purpose-built screens for the common Indian entity types and industries — each one speaks the vocabulary of that vertical (director sitting fees, APMC commission, corpus donations, PCM milestones) and books the right accounting behind the scenes. This chapter is the map: what each screen is for, where it lives, and what it books.
They all post real double-entry. Every surface below writes proper journal entries to the General Ledger — nothing here is a standalone register or a spreadsheet. Whatever you record shows up in your Trial Balance, P&L and Balance Sheet like any other transaction, with the statutory TDS/TCS handled where the section applies.
Company, LLP & partnership
| Surface | What it books |
|---|---|
Company capital register/dashboard/company/capital-register | Share issues and shareholding (with securities premium), dividend declarations and payouts (§194 TDS), and director sitting fees with §194J TDS; tracks authorised vs issued capital and feeds the MGT-7 annual return. |
Partnership accounts/dashboard/partnership/accounts | Partner capital and current accounts, capital introductions and drawings, partner loans with §40(b) interest, admit / retire / cease events, and profit distribution across partners. |
LLP accounts/dashboard/llp/accounts | Partner contributions, LLP loans and §40(b) interest, partner changes, and profit-share distribution — the LLP counterpart of the partnership ledger. |
Secretarial documents/dashboard/secretarial-documents | Generates drafts of AGM / Board meeting notices, minutes, MBP-1 (disclosure of interest) and DIR-8 (non-disqualification) declarations. Document drafting, not a GL posting. |
Secretarial documents are prepare-only drafts for you or your CA to review, finalise and file — they are the one exception on this page that does not book to the ledger.
Trust / NGO
/dashboard/trust/accounting handles the accounting specific to charitable and not-for-profit entities:
- Donations — recorded as corpus vs revenue (the distinction that matters for exemption), with 80G receipting.
- CSR contributions and FCRA foreign-contribution tracking.
- §11(5) investments — held in the permitted investment modes.
Agriculture
/dashboard/agriculture/accounts covers the agri value chain:
- APMC / mandi commission with §194H TDS.
- Crop sales through the mandi, dairy collection, and FPO (farmer-producer-organisation) accounting.
- Agri trading with 206C(1H) TCS / §194Q TDS where the turnover thresholds are crossed.
Real-estate
/dashboard/realestate/accounts books project and development accounting:
- Booking advances from buyers.
- PCM milestone billing — revenue recognised on the percentage-completion method as construction milestones are hit.
- JDA (joint-development-agreement) arrangements.
Professional practice
/dashboard/professional-practice is for professionals billing under §194J:
- Invoices with §194J TDS on professional / technical fees.
- TDS received tracked against your receipts, plus practice expenses and recurring retainers.
Import, export, e-commerce & restaurant
| Surface | What it books |
|---|---|
Import purchases/dashboard/import-purchases | Overseas purchases with customs duty, IGST on imports and landed-cost build-up into the purchase. |
Export invoicing / FIRC/dashboard/export-invoicing | Export invoices (with/without LUT) and FIRC foreign-inward-remittance realisation against them. |
E-commerce sales/dashboard/ecommerce-sales | Marketplace sales with platform commission, TCS collected by the operator, and settlement reconciliation. |
Restaurant aggregator payouts/dashboard/restaurant/aggregator-payouts | Aggregator (Swiggy / Zomato-style) payouts — gross sales, commission, aggregator TCS and the net settlement. |
Manufacturing & assets under construction
| Surface | What it books |
|---|---|
Production GL/dashboard/manufacturing/production-gl | Manufacturing cost flow — raw material issued to WIP, conversion cost, and finished-goods on completion. |
Capital WIP/dashboard/assets/cwip | Capital-work-in-progress accumulation and capitalisation of assets under construction into fixed assets on commissioning. |
Tax record-actions
These turn a tax event into the correct ledger posting (and the statutory artefact where there is one):
| Surface | What it books |
|---|---|
Advance-tax challans/dashboard/tax/advance-tax-challans | Records advance-tax challan payments and books them against the tax provision. |
GST TDS / TCS/dashboard/gst/tds-tcs | GST TDS (§51, GSTR-7) deducted and GST TCS (§52, GSTR-8) collected — each claimed as a receivable against output tax. |
Business insurance register/dashboard/insurance-register | Policies, premiums and the related expense / prepayment postings. |
ITR-6/dashboard/itr/itr6 | Compiles the company return and exports the portal JSON for upload. |
Loan EMI → GL/dashboard/loans-emi | Splits each EMI payment into its principal and interest components and books both to the ledger. |
Gotchas & good to know
- Everything here posts to the same GL. A trust donation, a mandi sale and a company dividend all land in the one ledger and roll up into your statements — there is no separate set of books.
- TDS/TCS is applied where the section fits — §194J on professional fees and sitting fees, §194H on APMC commission, §40(b) on partner-loan interest, 206C/§194Q on agri trading, and so on. The screen picks the right section for you.
- Secretarial documents and ITR-6 produce artefacts, not ledger entries. Secretarial docs are review-and-file drafts; ITR-6 is a portal-JSON export. The rest of this page books real entries.
- Not sure where something goes? Ask OnGravy (
⌘I) can route you to the right screen — see AI in OnGravy.