In this guide 7 sections
In filing season, the partner reviews, preparers compute and file, the office chases documents and accounts collects fees. Each return needs one owner, one reviewer and a due date. GullySystem’s CA Practice Management Software holds that split on a shared calendar. The division of work matters more than the tool.
The partner: review, sign-off and notices
The partner owns the review and the final word on each return. Computations should reach the partner with the papers behind them, not as a summary on WhatsApp. Notices also sit with the partner, because the reply carries the firm’s name.
Each week the partner needs to see what is due, what is stuck and with whom. A list sorted by due date does this. Without it, delays reach the partner through clients.
Preparers: computation and filing
Preparers, often article assistants in a CA firm, pull the AIS, TIS and 26AS, match them with the client’s papers and compute the tax. GST preparers check ITC against GSTR-2B before GSTR-1 and GSTR-3B. Each return gets one named preparer.
Filing happens on the income tax and GST portals, as those portals describe. Afterwards the preparer records the acknowledgement and saves the filed copy against the client and year. That record answers next year’s questions.
- One named preparer per return
- Queries to the client logged on the job
- Return moved to review before filing
- Acknowledgement and filed copy saved afterwards
The office: documents and the client list
Documents arrive as photos in chats. Finding them later wastes hours. The office should send each client a list of the papers needed, by name, and each reminder should name what is still missing.
The office also keeps the client list current, with PAN, GSTIN, return type and contact person. A wrong mobile number means a missed reminder. Clean details here save the preparer time later.
- Document request per client, by name
- Reminders counted, not guessed
- PAN, GSTIN and return type checked each season
Accounts: fees raised and collected
Once a return is verified, client replies slow down. Raise the fee when the work is done, not at the end of the season. Accounts sends the bill with a UPI link and records part payments.
A pending list by client and by age guides the follow-up calls. Clients billed nothing this year deserve a look too. Some were simply forgotten.
- Fee raised when the return is filed
- Part payments with a visible balance
- Pending fees sorted by age
Making the split visible to everyone
A split only works if everyone can see it. Each return needs an owner, a reviewer and a due date on one shared list. When someone is on leave, the work moves to another name with its history.
Portal logins and digital signatures stay with the people allowed to use them. Staff should see only the clients and work their role needs. Settle these access rules before the season starts.
Filing season role sheet
A one-page table with the partner, each preparer, the office and accounts as columns. Rows list the tasks from document request to fee collection. Each task gets exactly one tick, so no task is shared by all and owned by none.
Open a blank worksheet to printQuestions owners ask
Does the software file returns?
No. Filing happens on the income tax and GST portals, as now. The software holds the job, the papers, who prepared and reviewed it, and the acknowledgement.
Does it hold a DSC register or a UDIN log?
No. There is no DSC register and no UDIN field in it. A register like that would be separate work.
Is a spreadsheet enough for a small practice?
Often, yes. A single practitioner with a short client list can run on a due-date spreadsheet. Software starts to help once staff share the work.
Can clients see what is pending from them?
Yes. Clients upload requested papers and see what is pending from their side through their own login, without seeing any other client.
Sources
- Income Tax Department e-filing portal — verified 6 Oct 2026
- Goods and Services Tax portal — verified 6 Oct 2026