Advanced International Journal for Research

E-ISSN: 3048-7641     Impact Factor: 9.11

A Widely Indexed Open Access Peer Reviewed Multidisciplinary Bi-monthly Scholarly International Journal

Call for Paper Volume 6, Issue 6 (November-December 2025) Submit your research before last 3 days of December to publish your research paper in the issue of November-December.

A Process-Driven Analysis of Compliance Workflows in CA Firms: A Study of GST Return Filing, ITR Compilation and MSME Registration

Author(s) Akshat Kumar, Dr. Akshay Kasare, Prof. Dr. Bhawna Sharma
Country India
Abstract The Indian compliance landscape has become increasingly demanding due to rapidly evolving taxation laws, digital reporting systems, and heightened regulatory oversight. Chartered Accountancy (CA) firms play a pivotal role in supporting businesses and individuals through complex tax and compliance workflows. This research paper examines the end-to-end operational processes of three major compliance services—GST Return Filing, Income Tax Return (ITR) Compilation, and MSME Registration—through a process-driven perspective. Using primary data derived from hands-on internship experience and secondary data from regulatory websites, circulars, and professional publications, the study identifies workflow patterns, bottlenecks, and mitigation strategies deployed by CA firms. The findings show that compliance efficiency depends on structured documentation, process standardization, technology adoption, and strong communication between the firm and clients. The paper concludes by suggesting process optimization and digital transformation as key enablers of compliance effectiveness.
Keywords GST Return Filing, Income Tax Return (ITR) Compilation, MSME Registration, Compliance Workflow & Documentation, Technology Adoption in CA Firms, Data Reconciliation & Professional Communication
Field Business Administration
Published In Volume 6, Issue 6, November-December 2025
Published On 2025-11-26
DOI https://doi.org/10.63363/aijfr.2025.v06i06.2234
Short DOI https://doi.org/hbdstw

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