Chartered Accountant · ICAI M.No. 153926 · FRN 136869W · Reviewed on 7 October 2026
Step one: authorise the CA
Log in to the e-filing portal → Authorised Partners → My Chartered Accountant → add your CA by membership number, then assign the form (3CA-3CD or 3CB-3CD) for the assessment year. Nothing can be uploaded until this assignment exists — it is the step people discover at 11 pm on 30 September.
Step two: the CA uploads
The CA prepares the 3CD in the portal’s offline utility, generates a UDIN on the ICAI portal, and uploads the report from their own e-filing login with their digital signature. The UDIN must be updated against the filing — an unmatched UDIN can invalidate the report. Which form applies — 3CA for entities already audited under another law, 3CB otherwise — is settled before this step, not during it.
Step three: you accept — and only then is it filed
The uploaded report lands in your Worklist → For Your Action. Open, review, accept (with your DSC or EVC as applicable). Reject it and the cycle restarts. An uploaded-but-unaccepted report counts as not filed — and section 271B (0.5% of turnover, cap ₹1,50,000) prices that mistake. A filed report can be revised later for defined reasons (a 43B payment after filing is the classic one). Our tax-audit practice runs the full relay, both logins included.