Tax Audit Client Data Request — PBC List (Word)

A prioritised tax-audit PBC request covering accounts, GST, TDS/TCS, MSME, cash, related parties, prior-year items and the 1961/2025 Act boundary.

Free · CORAA original — SA-aligned

Updated 15 Sept 2026

Output

Prioritised client PBC request

Covers

Form 3CD · GST · TDS · MSME

Use

Tax audit fieldwork

Format

Editable Word

Share this template

Your firm — letterhead

Appears at the top of the document as the audit firm letterhead.

Audit firm name

Audit firm address

Used as the letterhead block.

Engagement partner

ICAI membership no.

Firm registration no.(optional)

Engagement details

The client and period this document is for.

Client name

Audit period

Request owner

Next follow-up date

Date issued

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7 required fields left to fill

Tax Audit Client Data Request — PBC List

15 September 2026

Tax Audit Client Data Request — {{client_name}}

Period: FY 2025-26 / AY 2026-27 | Request owner: {{request_owner}} | Date issued: 15 September 2026

Please provide the records below in the requested format. Where a schedule is not applicable, mark it N/A and briefly state why. The purpose column helps the engagement team route each item to the relevant tax-audit test.

Priority P0 — required to start the file

Request	Preferred format / period	Purpose	Status
Trial balance, general ledger and chart of accounts	Excel/CSV; full period	Tie the population to financial statements and tax schedules	Open
Revenue, credit notes, discounts and year-end cut-off schedule	Excel + sample support	Completeness, cut-off and classification	Open
Expense ledger with vendor master, GSTIN and TDS fields	Excel/CSV; full period	Form 3CD Clauses 21, 34 and 44 population	Open
GSTR-1, GSTR-3B, GSTR-2B snapshots and ITC reconciliation	Portal downloads; month-wise	GST liability and ITC reconciliation	Open
TDS/TCS returns, challans, certificates and Form 26AS/AIS reconciliation	Downloads + reconciliation	Deduction, deposit, reporting and Clause 34	Open

Priority P1 — required for targeted testing

Request	Preferred format / period	Purpose	Status
Fixed-asset register, additions, disposals and depreciation workings	Excel + invoices	Capitalisation, depreciation and disclosures	Open
Inventory, stock count and valuation schedule	Excel + count sheets	Existence, cut-off and valuation	Open
Udyam declarations, supplier ageing and payment dates	Excel + declarations	MSME classification and Section 43B(h)	Open
Related parties, loans, guarantees and specified-person schedule	Excel + approvals	Sections 40A(2), 269SS/269T and disclosures	Open
Cash receipts/payments and loans/deposits above thresholds	Excel; transaction-level	Sections 269ST, 269SS, 269T and Clause 31	Open

Priority P2 — close and carry-forward

Request	Preferred format / period	Purpose	Status
Prior-year tax audit report and open-items register	PDF + tracker	Carry-forward and resolution testing	Open
Notices, assessments, appeals and tax-demand register	PDF + summary	Contingencies and pending proceedings	Open
Management representation inputs and subsequent-events update	Word/Excel	Completion and partner review	Open

File handoff conventions

Name files with client, period, schedule and date; do not overwrite earlier portal snapshots.
Mark every item Received, Partial, N/A or Open and identify the client owner for follow-up.
Remove passwords and personal data from email attachments; use the firm-approved transfer channel.
For the transition year, identify whether the record belongs to FY 2025-26 under the 1961 Act or tax year 2026-27 under the 2025 Act.

For {{firm_name}} — request owner: {{request_owner}} — next follow-up date: {{follow_up_date}}

Free · Standard resource form required · Firm data stays in your browser

What’s inside

An excerpt from the template.

Tax Audit Client Data Request — ___

Period: ___ | Request owner: ___ | Date issued: ___

Priority P0 — required to start the file

↑ Excerpt only — the full template is what you download as Word

About this template

What you’re downloading, and when to use it.

This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.

Everything is generated in your browser and on a stateless API endpoint — no account, nothing stored on our servers. We’ll ask for a work email once before your first download so we can send you the file and the occasional relevant update; after that, downloads on this device are instant. Edit freely in Word, Google Docs or Pages before sending to your client.

Common questions

FAQs.

What should be requested first for a tax audit?

Start with the trial balance, general ledger, chart of accounts, revenue and expense populations, GST returns and TDS/TCS records. These create the populations needed for the main Form 3CD tests.

Should client data be emailed with the request?

The request can be emailed, but the files should move through the firm-approved transfer channel. Keep portal snapshots and do not overwrite earlier versions.

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