Distinguish the delivery model
A subscription product, custom development team and managed-service provider have different contract and accounting questions. Record who owns the software, who receives the service and which entity contracts with the customer.
Build the commercial evidence
Keep order forms, service terms, implementation milestones and credit notes linked to invoices. Annual advance billing should reconcile to the revenue treatment adopted in the accounts rather than being assumed to equal one month’s earned income.
Map data and security responsibilities
Identify customer and employee data, hosting locations, vendors and support access. Review privacy and security commitments against actual controls. India’s DPDP implementation is phased; evaluate the relevant provision and commencement date instead of applying one blanket date to every obligation.
Review people and international work
- Employee and contractor agreements should address deliverables and intellectual-property ownership.
- Overseas customers require contract, tax and receipt evidence review.
- Office and remote-work locations inform employment administration.
- Software export documentation is assessed separately from ordinary invoicing.
A practical next step
For a product sold through an overseas reseller, map the reseller agreement, end-user relationship, receipts and data roles before drawing tax or privacy conclusions. Kosha can coordinate the records and specialist questions; it does not certify software security.
Prepare records for your delivery model
| Model | Records to connect | Question to resolve |
|---|---|---|
| Subscription product | Order, subscription period, seats, upgrades, refunds and billing schedule | Which service period and customer entitlement does each invoice cover? |
| Custom development | Statement of work, milestones, acceptance evidence and change requests | Which deliverables are complete, disputed or still awaiting acceptance? |
| Managed service | Service scope, support records, usage reports and agreed service credits | What ongoing work and adjustments support the amount billed? |
A business offering more than one model should keep the schedules distinguishable. For example, an implementation fee and an annual subscription on the same order need enough detail for the accounting and contract teams to assess each component.
Connect the commercial and compliance work
Use commercial contract review for the terms governing delivery, acceptance and customer responsibilities, and bookkeeping and monthly close for the financial records. Supply the same final order and amendment set to both workstreams.
For customer-facing data explanations, privacy notices and consent design starts with the actual data flows and product screens. For overseas transactions, cross-border service taxation starts with the contracting parties, delivery facts and receipt evidence. A reseller or hosting label alone does not settle those assessments.
References and official procedures
Source material consulted 1 October 2026. Check the applicable instrument, period and portal instructions for the actual assignment.
Kosha.Services · Updated 2 October 2026