1: What are the prerequisites for filing Form 3CA-3CD/3CB-3CD?
Resolution: The following are the prerequisites for filing Form 3CA-3CD/3CB-3CD
- Taxpayer and CA are registered on the e-Filing portal with valid user ID and password
- Status of PAN of the taxpayer and CA is active Taxpayer has assigned CA for form 3CA-CD CA and
- Taxpayers have a valid and active Digital Signature Certificate
2: What is the process to submit a tax audit report?
Resolution: Following are the steps to file tax audit report 3CA-3CD/3CB-3CD:
- Step 1: The taxpayer needs to add Chartered Account to whom he/she wants to assign the form. The taxpayer may add CA by navigating through Authorised Partners —–> My Chartered Accountant —–> Add CA. Alternatively, taxpayer may navigate through e-File —–> Income Tax Forms —–> File Income Tax Forms —–> Form 3CA- 3CD/Form3CB-3CD.
- Step 2: After successfully adding CA, the taxpayer needs to assign the tax audit. Taxpayer is requested to navigate to e-File —–> Income Tax Forms —–> File Income Tax Forms and select Form 3CA-3CD/3CB-3CD, as applicable under category “Persons with Business / Professional Income”. The form can be assigned to CA by selecting CA Name, AY, and Filing Type. If CA is not added, you can navigate to Authorised Partners —–> My Chartered Accountant to add CA.
- Step 3: After the successful assignment of the form to CA, the form shall be available in the CA’s worklist —–> For Your Action. CA can either reject or accept the assignment. In case CA rejects the assignment, the form needs to reassign from the taxpayer’s end.
- Step 4: In case CA accepts the assignment, CA is required to fill in all the necessary details in the offline utility and generate JSON.
- Step 5: CA needs to upload the JSON under Worklist —–> For Your Action—–> Pending for Upload and verify the same using DSC.
- Step 6: Form uploaded by CA shall be available under Taxpayer’s worklist —–> For Your Action —–> Pending for Acceptance. A taxpayer may either approve or reject the tax audit report. Form submission will be completed after the taxpayer’s approval.
3: How can I assign Form 3CA-3CD/3CB-3CD to CA?
Resolution: Taxpayer is requested to navigate to e-File —–> Income Tax Forms —–> File Income Tax Forms and select Form 3CA- 3CD/3CB-3CD, as applicable under category “Persons with Business / Professional Income”. The form can be assigned to CA by selecting CA Name, AY, and Filing Type. If CA is not added, you can navigate to Authorised Partners —–> My Chartered Accountant to add CA.
4: What is the procedure to approve a Tax audit report?
Resolution: The form uploaded by CA shall be available under the “For your action” tab in Taxpayer’s Worklist. The taxpayer may either approve or reject the tax audit report. Once the taxpayer approves the form and verifies the same, the filing of the form is considered Completed.
5: I have multiple business units/branches having multiple GSTIN numbers under a single PAN. Do I need to get separate forms filed for each unit/branch?
Resolution: No, only one original audit report is required to be filed for a PAN and AY combination.
6: How can I generate UDIN and update the same for the tax audit report?
Resolution: Practicing chartered accountants can generate UDIN through the udin.icai.org website. After logging in with valid credentials on the Income tax portal, the user must click ‘View/Update UDIN details’ under the “e-file—–> Income tax Forms” tab to update UDIN.
7: While filing the Tax audit report I am getting an error as “INVALID JSON”. How can I correct my JSON?
Resolution: Please ensure that you are using the latest utility available under the “Downloads” tab in the e-Filing Portal. If you have generated JSON through the old utility, some may be imported in the latest utility or you may resume filing under “Draft version” using the latest utility. You are requested to confirm all the panels and download JSON.
8: While uploading JSON for filing a tax audit report, I am getting an error of “INVALID METADATA”
Resolution: Please ensure that the below details should be correct in the Utility/JSON for which the form is being submitted :
- PAN of Taxpayer
- Assessment Year for which tax audit report is being filed
- Filing Type i.e., Original or Revised
- Form Code 3CA-3CD or 3CB-3CD
- CA Membership Number
9: While filing form 3CA-3CD or 3CB-3CD, I am getting an error message “SOMETHING WENT WRONG PLEASE TRY AFTER SOME TIME” or “SUBMISSION FAILED NO RESPONSE RECEIVED FROM SERVER” How to resolve the issue?
Resolution: Taxpayer and CA must ensure:
- Profile of CA and Taxpayer should be complete and updated.
- Status of CA is “Active” under Taxpayer Login —–> Authorised Partners —–> My Chartered Accountant
- CA and taxpayers should have a valid DSC and be registered on the portal.
10: What should be done while getting the error “INVALID UDIN” at the time of updating the UDIN?
Resolution: Before updating the UDIN, CA must ensure:
- UDIN must be valid as per the UDIN portal
- UDIN should belong to the given MRN
- UDIN must not be revoked at the UDIN portal
- UDIN should be generated for the same AY for which the form is filed
- UDIN must be generated for form 3CA-3CD/3CB-3CD
11: I ‘am unable to upload the tax audit report due to the error “INVALID DSC”
Resolution: Taxpayers and CA’s must ensure: DSC should be valid and not expired.
- DSC management utility (emBridge) should be updated to generate the signature files.
- DSC should be registered on the income tax portal in the personal login of the user.
Read More: ITR in Form ITR-A by a successor company – Extended to March 31, 2023, by CBDT
12: While assigning the form to CA, I am getting an error “PLEASE SELECT CORRECT FILING TYPE”. What should I do?
Resolution: Taxpayers to ensure that they choose the correct Filing Type (Original/Revised) and Assessment year combination. Please note that only one original is allowed for a particular PAN and AY combination.