You can change your CA or compliance provider at any time, but set a written cut-over date and make the business—not the old or new provider—the owner of the handover. Collect GST returns/reconciliations, TDS challans/statements, income-tax returns/notices, MCA forms/SRNs, books, ledgers, audit files supplied to you, DSC/access records and an open-issues register. Do not send passwords in unsecured chats.
What this means for you
A good handover transfers both historical evidence and unfinished decisions.
Who this applies to
Companies, LLPs, firms, proprietors and individuals switching accountants, tax advisers or compliance platforms.
Why this problem happens
Returns may be stored on personal laptops, notices in email, reconciliations in spreadsheets and credentials in chat threads.
What should be checked immediately
Use an indexed checklist rather than scattered messages. The exact documents vary by issue, but the records below should be under business control before any filing, correction or response.
| Area | Collect | Open-item check |
|---|---|---|
| GST | Returns, ARN, 2B/IMS, ledgers | Mismatches/notices/refunds |
| TDS | Challans, statements, certificates | Corrections/defaults |
| Income tax | ITR, computation, AIS/26AS | Notices/refunds |
| MCA | SRNs/forms/registers | Annual/event filings |
| Access | DSC + authorisations | Secure cut-over |
What to do now
Create an opening-position memo: last filed period for each law, next due period, open notices, unpaid taxes/fees, unresolved ITC, refunds and owner for each action.
Practical hypothetical example
A startup switches providers in August. GST is current, but Q1 TDS correction is pending and an earlier MGT-7 is missing. The memo separates legacy work from the new provider’s August filings.
What happens if this is ignored
Without a cut-over memo, two advisers can duplicate a correction or both assume the other filed.
What TargoLegal checks before filing or responding
TargoLegal begins with the handover inventory and accepts responsibility only for clearly identified periods/issues.
What the customer should approve and receive
Before filing or response
Receive the issue summary, pending-document list, proposed figures/treatment, deadline and payment impact. Material assumptions should be visible.
After submission
Receive the filed return/form or response, government acknowledgement, payment proof and a short open-items list.
Do not make the handover or correction harder
Statutory deadlines continue.
Keep portal access under business control.
Rebuild from source records and prior filings.
Every completed filing should leave an official trail.
What to send for a first review
WhatsApp “Handover” plus the entity type when the verified contact route is connected; the first output should be a missing-record list.
Related questions
How do I know the filing or response is actually complete?
Look for the official acknowledgement/status on the relevant government portal and retain the filed copy. A payment receipt or provider message is not enough.
Should I share my portal password with a new provider?
Prefer official authorisation, secure reset and business-controlled access. Do not send passwords or OTPs through uncontrolled chats.
Can I blame the previous adviser in the government response?
A statutory response should focus on facts, law and evidence. Private responsibility with a provider is a separate issue unless legally relevant.
What should I approve before filing?
You should receive a concise summary of figures, differences, payment/correction proposed and unresolved risks before submission.
What should I keep afterwards?
Keep the filed form/return, acknowledgement, payment proof, reconciliation and any response/order in a business-controlled archive.
Official sources used
Legal and portal claims were anchored to the official references below. Forums and customer complaints were used only to understand real-world confusion, never as legal authority.
TargoLegal Research and Editorial Desk · Last legally reviewed: 18 August 2026. Recheck live forms, notifications, portal workflows and response dates immediately before acting.
