Friday 21 June 2013

E-Filing Of Audit Report

 1. CHARTERED ACCOUNTANT:-
(i) Go to incometaxindiaefiling.gov.in and click on ‘REGISTER YOURSELF’ and select the option Tax professional – Chartered Accountant. The registration of chartered accountant is one time activity and the Registration form which is opened after selecting the option chartered accountant will require your Membership Number, enrolment date as CA, Name (Surname, First Name and middle name),Date of Birth, your PAN and E-mail ID. After filling these information you have upload your digital signature and select the Continue” button.
(ii) After filling these informations you will get page two of the Registration form in which you i.e. The chartered Accountant has to fill PASSWORD DETAILS and CONTACT DETAILS.
 The password shall have 8-14 characters and must have at least one alphabet, one number and one special character. Then you need to select and answer one primary question and one secondary question.
Contact Details section asks for Landline number, Mobile number, Alternate number, E-mail ID, Alternate E-mail ID and Fax number, out of which, Mobile number and E-mail ID needs to be mandatorily filled. All the future communications will be sent to this mobile number and E-mail ID by the department.
After filling above information, press “Submit” button.
(iii) After successful submission of the Registration form:-
-            A Transaction ID will be generated.
-           An Activation link will be sent on your E-mail ID.
-           User ID will be sent to you with the activation Link E-mail ID.
(iv)On clicking activation link, CA’s account will get activated alternatively you will have to select the activationLink in your e-mail, copy it and paste it on the IT site to activate your registration. Now you have both User ID (received on E-mail) and Password (entered by you in registration form) and by using these two you will upload the required form 3CD/CB , Balance sheet and Profit and loss account.
2. ASSESSEE
(i) Assessee will log in to incometaxindiaefiling.gov.in by his own user ID and password which he uses for E-filing his ITR .User will go to My account and then select Add CA option and fill Membership Number of CA and if the CA has registered himself as CHARTERED ACCOUNTANT (as mentioned above), then his name will automatically appear and select the form name 3CB/CD or 3CA/CD and submit it then the Success message will appear with transaction ID.
(ii) E-mail will be sent to selected CA about the adding his as CA of a particular assessee.
(iii) E-mail will be sent to assessee also regarding the addition/change in Chartered Accountant.
3. CHARTERED ACCOUNTANT
(i). Download the form 3CD/CB from “other forms” from the site as mentioned above and please note here that the contents of this form 3CD are exactly the same as mentioned in Form 3CD. It has 4 pages and each page has save button so that the information can be filled and saved page wise. After filling the form you have to validate the form and if there is any mistake in filling the form , the same will be highlighted and after successful validating the form a button for generating the XML file will appear and you can save the XML file of form 3CD/CB to upload the same on the IT site.
(ii). Now login to the IT site with CA user ID and password and select the Form 3CB/CD and then upload the XML file with digital you  signature (Digital signature of the CA) .
(iii). Further with the same action you have to prepare PDF format of the Balance sheet and profit and loss account and upload the same . In this respect , in my opinion , the audited Balance sheet and profit and loss account duly signed by the CA and assessee are required to be filed hence you have to use the Scanner to scan the copy of signed Balance sheet and profit and loss account save them in PDF and then upload the same.  Mere converting the typed Balance sheet and profit and loss account by PDF converter will not serve the purpose. This is my personal opinion and there may be a difference. I have uploaded the Balance sheet and profit and loss account along with their all annexure and Notes on accounts. The maximum size of the PDF documents to be loaded is given 20MB and considering the size of PDF files it can handle a very large file also. My 8 page file consumed only 4160 KB space.
Both XML file of 3CB/CD and PDF files of the profit and loss account and Balance sheet are to be uploaded in a single action.
4. ASSESSEE
(i) Assessee will login to his account on IT site with the user ID and password which he is using at the time of filing of ITR.
(ii). Go to work list and the form 3CB/CD will appear along with the name of CA and the assessee can view the form 3CB/CD along with Balance sheet and profit and Loss account. Assessee will approve the audit report by clicking at the “approve” with his own digital signatures.
(iii). Now the work list will show that statement “Successfully E-filed.
Now the E-filing procedure of the Form 3CB/CD and profit and loss account and Balance sheet is complete and whole procedure of filling the ITR will complete after E-filling the ITR-4 (Or any other form).
What is said above is based on my practical experience of E-filing the Audit report and ITR.

No comments:

Post a Comment