Tax audit checklist (Form 3CD): documents from the client
Year-end documents for a tax audit under section 44AB. Every item below, with where your client gets it.
Why clients should send it on time: The audit report has a fixed due date; filing it late can attract a penalty of up to 0.5% of turnover.
The checklist
- 1
Tally backup or books of accounts
Full backup for the year, or ledgers and trial balance exported to Excel.
Where the client gets it: In Tally: Company → Backup, and send the folder. Or export Trial balance and Ledgers to Excel from Display → Reports.
- 2
Bank statements and reconciliations
Every account for the full year.
Where the client gets it: Net banking or the bank's app: Account statement → choose the dates → download as PDF (not a screenshot). SBI, HDFC and ICICI all have this under Accounts or Statements. One file per account.
- 3
GST returns and 2B reconciliation
GSTR-1, GSTR-3B and GSTR-2B for all 12 months.
Where the client gets it: Log in at gst.gov.in → Services → Returns → View filed returns → download each month. Or ask whoever files your GST.
- 4
TDS returns and challans
24Q / 26Q returns and challans for all four quarters.
Where the client gets it: The quarterly TDS returns (24Q / 26Q) from whoever files them, downloaded from TRACES, plus the challan receipt for each payment.
- 5
Fixed asset register
Additions and sales during the year, with bills.
- 6
Loans and deposits taken or repaid
Party-wise details with PAN, for clauses 31 (269SS / 269T).
- 7
Closing stock statement
Quantity and value as on 31 March.
Where the client gets it: A simple list of what's in stock on 31 March with quantity and cost, from your billing software or counted by hand.
- 8
MSME creditors list
Suppliers registered under MSME with outstanding amounts (section 43B(h)).
- 9
Previous year audit report
Last year's 3CD and financial statements, if we didn't do the audit.
- 10
Related party transactions question
Any payments to relatives or companies of partners / directors? List name, relation and amount, or type "none".
Collecting it without the chase
- Send the list as one link on WhatsApp. The client ticks items off as they upload, from their phone.
- Each file is checked as it arrives: the right financial year, the client's own PAN, and locked AIS or bank PDFs opened.
- Reminders go out until every item is in, and stop by themselves when it is.
Other checklists
Send this checklist to a client as one link
Your client opens it on WhatsApp, uploads each item from their phone, and every file is checked as it arrives. First month free, no card.