CA CA Practice
Management Software

Glossary

Plain-English definitions of the practice management, GST, income tax and compliance terms every Indian CA firm runs into — from UDIN and DSC to GSTR-3B and DIR-3 KYC.

C

Client Portal: A client portal is a secure login where a CA firm's clients can view their filing status, upload documents and communicate with the firm. It replaces email and WhatsApp threads with one organised space, cutting down on follow-ups and keeping records in order for both sides.
Compliance Calendar: A compliance calendar lists every statutory due date — GST, income tax, TDS and ROC — mapped to each client of a CA firm. It is the anchor feature of practice management software, turning a maze of deadlines into a single view the whole team can track and act on.

D

Digital Signature Certificate (DSC): A Digital Signature Certificate (DSC) is an electronic signature used to sign filings on the GST, Income Tax and MCA portals. It carries an expiry date, so CA firms track each client's DSC and renew it before it lapses to avoid blocked filings during deadline periods.
DIR-3 KYC: DIR-3 KYC is the annual KYC filing that every person holding a Director Identification Number (DIN) must complete with the MCA. It is due by 30 September each year. Missing it deactivates the DIN and attracts a ₹5,000 fee to reactivate it.

G

GSTR-1: GSTR-1 is the GST return of outward supplies — the sales a business makes. It is filed monthly by the 11th of the next month, or quarterly under the QRMP scheme by the 13th of the month following the quarter. The data flows into the buyer's input tax credit.
GSTR-3B: GSTR-3B is the summary GST return where a business declares its tax liability and pays the tax due. Monthly filers file by the 20th; QRMP filers by the 22nd or 24th depending on the state. Since July 2025, the tax liability in GSTR-3B is hard-locked and cannot be edited.
GSTR-9: GSTR-9 is the annual GST return that consolidates a financial year's monthly and quarterly filings. It is due by 31 December following the year and is mandatory for taxpayers with turnover above ₹2 crore. Above ₹5 crore, a GSTR-9C reconciliation statement is also required.

I

Income Tax Return (ITR): An Income Tax Return (ITR) is the annual filing in which a taxpayer reports income, deductions and tax paid to the Income Tax Department. For AY 2026-27, non-audit individuals file by 31 July, while audit cases file by 31 October. The correct ITR form depends on the income type.

P

Practice Management Software: Practice management software centralises a CA firm's tasks, due dates, clients, documents, billing and reminders in one system. It replaces scattered spreadsheets and WhatsApp follow-ups, so partners and staff can see who owes what work and which filing is due next.

R

Registrar of Companies (ROC): The Registrar of Companies (ROC) is the Ministry of Corporate Affairs authority with which companies file their annual forms. AOC-4 (financial statements) is due around 30 October and MGT-7 (annual return) around 29 November. Late filing attracts ₹100 per day, per form, with no upper cap.

T

Tax Audit (Section 44AB): A tax audit under Section 44AB is an audit of a taxpayer's accounts by a Chartered Accountant. Business turnover above ₹1 crore (or ₹10 crore if cash transactions are 5% or less) and profession receipts above ₹50 lakh trigger it. The report is filed in Form 3CA/3CB with 3CD.
TDS Return: A TDS return is a quarterly statement of tax deducted at source. Form 24Q covers salaries and 26Q covers non-salary payments to residents; 27Q covers payments to non-residents. The quarterly returns are due 31 July, 31 October, 31 January and 31 May. TDS itself is paid by the 7th of the next month.

U

UDIN: UDIN, or Unique Document Identification Number, is an 18-digit number generated from the ICAI portal to authenticate documents certified by a practising Chartered Accountant. It lets anyone verify that a certificate, report or attestation was genuinely issued by the CA who signed it.