J's GST Control Checklist for Global Capability Centres (GCCs)

This GCC's checklist approaches the GCC from an end-to-end transaction architecture perspective. 

It begins with understanding what the GCC actually does and who receives its services, and then examines the critical GST questions surrounding export of services, intermediary exposure, establishment-of-same-person issues, place of supply and inter-company arrangements. 

It further extends into cost-plus and transfer pricing, cross-charge and ISD, employee deployment, invoicing, LUT, foreign exchange realisation, refunds, ITC, RCM, reimbursements, asset movements and vendor arrangements. 

Importantly, the framework does not treat GST as a stand-alone tax function. It brings together GST, transfer pricing, accounting, FEMA, contracts, ERP and operational evidence and requires these streams to reconcile with one another.