Efficiency of GST Return Filing and Challenges of Financial Documentation: A Study with Reference to the CA Firm, ARDD & Co., Chennai
The introduction of the Goods and Services Tax (GST) in India has transformed indirect taxation by bringing uniformity, transparency, and efficiency to tax administration. As GST compliance has grown more complex, Chartered Accountant (CA) firms have come to play a central role in helping businesses maintain accurate financial records and meet periodic filing obligations. This study examines the efficiency of GST return filing and the challenges of financial documentation with specific reference to ARDD & Co., a Chennai-based CA firm. The research adopts a descriptive design, drawing on primary data collected through structured questionnaires, personal interaction, and observation of 200 employees engaged in accounting and GST-related work, supplemented by secondary data from GST portal records, accounting software reports, and published literature. Data were analysed using percentage and tabular analysis. Chief among these is the delay in receiving financial documents from clients, which affects timely return preparation, along with errors in invoice details, Input Tax Credit (ITC) mismatches, and occasional technical issues on the GST portal. Keywords: Goods and Services Tax (GST); Return Filing Efficiency; Financial Documentation; Chartered Accountant Firms; Tax Compliance; Input Tax Credit
Authors
- JULIYA P JANET
Publication Details
- Journal
- Zenodo (CERN European Organization for Nuclear Research)
- Published
- 2026-07-17
- DOI
- https://doi.org/10.5281/zenodo.21405174
- Primary Topic
- Taxation and Compliance Studies
- Type
- article
- Field-Weighted Citation Impact
- 0.00