GST Compliance - Issues and Challenges
DOI:
https://doi.org/10.5281/zenodo.17810423Keywords:
GST compliance, GSTR-3B filing, deadline pressure, Chartered Accountancy firms, reconciliation errors, client data submission, workload management, compliance riskAbstract
GST compliance in India requires strict adherence to statutory deadlines, creating significant operational pressure for Chartered Accountancy firms that manage multiple client portfolios. This case examines Girish G R & Associates, a Bengaluru-based CA firm specializing in GST return filing, and explores how deadline pressure during GSTR-3B filing leads to workload congestion, extended working hours, and increased risk of human error. Key factors contributing to this challenge include delayed client data submissions, incomplete invoices, manual reconciliation processes, and frequent GST portal glitches near the due date. Through data analysis, the case highlights how 60–70% of the filing workload accumulates during the final five days of the cycle. Recommended solutions include staggered client scheduling, checklist-driven reviews, early data submission policies, and the integration of automation tools. The findings emphasize the importance of process optimization, client education, and technology adoption in ensuring timely, accurate GST compliance—critical for both client satisfaction and firm credibility.
