India CFO Tax Compliance Readiness Assessment 2026

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Section 1 of 4

Compliance Posture & Visibility

Q1

How would you rate your enterprise's overall tax compliance posture today?

Very strong — we have full visibility and manage risk proactively

Strong — largely compliant, minor gaps we are aware of

Moderate — we manage compliance but rely significantly on reactive fixes

Weak — we frequently discover issues after the fact

Q2

How would you characterise your enterprise's real-time visibility into its current tax exposure?

Tax exposure includes ITC ageing, TDS defaults, notice risk, and working capital locked in disputes.

Real-time — we have dashboards with near-daily visibility

Periodic — we review exposure monthly or at quarter-end

Reactive — only when prompted by a notice or audit

Limited — we do not have a structured view of tax exposure at any point

Q3

When does your enterprise typically file GST/TDS returns relative to the due date in a month?

More than 7 days before the deadline

1 to 2 days before the deadline

On the day of the deadline (within the final 24 hours)

After the deadline (late filing)

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Section 2 of 4

GST Health & ITC Management

Q4

What were the primary causes of GST notices your organisation received in FY 2025-26? (so far, or based on the patterns you have observed this year)

🏆 Select and rank your Top 3 in order of frequency. If you did not receive any GST notices in FY 2025-26, select the last option only.

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Mismatch between your own GSTR-1 and GSTR-3B (output tax discrepancy)

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ITC claim mismatch with GSTR-2B

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Vendor non-compliance or GSTIN suspension affecting ITC

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E-invoice non-compliance or IRN generation errors

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Unactioned items in the Invoice Management System (IMS)

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HSN or SAC classification and rate errors

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E-Way Bill irregularities (missing, expired, or mismatched)

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Reverse charge mechanism (RCM) errors

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TCS reconciliation mismatch (e-commerce operators)

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We did not receive any GST notices in FY 2025-26

Q5

On average, how long after a compliance default occurs does your team internally detect it?

A default includes a GSTR mismatch, a missed TDS deduction, a vendor GSTIN lapse, or an IMS item that needed action.

In real time or within a few days

Typically within a month

Typically within a quarter

We usually detect it only when a notice arrives

Q6

What is your enterprise's approximate ITC match rate against GSTR-2B?

ITC match rate = the share of eligible ITC available in GSTR-2B that your organisation successfully claims.

Q7

Does your enterprise have an active workflow for reviewing and actioning items in the Invoice Management System (IMS), and can you currently quantify your ITC exposure from unactioned items?

IMS actions include accepting, rejecting, or holding supplier invoices, credit notes, and debit notes. IMS became active from October 2024.

Yes — we have a defined workflow and can quantify our IMS exposure in near-real-time

Yes — we have a workflow but cannot readily quantify the ITC exposure from unactioned items

Partially — we review IMS occasionally but it is not part of our standard monthly close

No — we allow IMS to auto-populate GSTR-2B without active review

We are not fully familiar with the IMS obligation

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Section 3 of 4

TDS Health & 26AS Reconciliation

Q8

What were the primary causes of TDS notices your enterprise received in FY 2025-26? (so far, or based on the patterns you have observed this year)

🏆 Select and rank your Top 3 in order of frequency. If you did not receive any TDS notices, select the last option only.

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PAN not validated or PAN status mismatch (vendor PAN inactive or invalid)

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Lower Deduction Certificate (LDC) not captured in the payment system

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Incorrect TDS section applied (e.g., 194C vs 194J vs 194Q)

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Late deposit of TDS challan after deduction

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Deduction on wrong gross amount (inclusive vs exclusive of GST)

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Non-deduction on payments that were subject to TDS

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Mismatches in 26AS or AIS vs books due to counterparty correction

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We did not receive any TDS notices in FY 2025-26

Q9

What is your enterprise's approximate 26AS match rate, and how frequently do you reconcile against the 26AS or AIS?

26AS match rate = the share of TDS credits in 26AS that reconcile to your books without discrepancy.

Match rate above 85%, reconciled monthly or more frequently

Match rate above 85%, reconciled quarterly or less frequently

Match rate 65% to 84%, reconciled monthly or more frequently

Match rate 65% to 84%, reconciled quarterly or less frequently

Match rate below 65%, regardless of frequency

We have not measured our 26AS match rate

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Section 4 of 4

AI & Automation Adoption

Q10

Is your enterprise currently using AI or automation for tax compliance workflows, and if so, what has been the most significant measurable outcome?

Yes — significant reduction in GST data preparation and reconciliation time

Yes — measurable reduction in notices received or their value

Yes — improved ITC match rate and working capital recovery

Yes — faster TDS processing and fewer short deduction notices

Yes — adopted AI but have not yet seen measurable impact

No — we have not yet adopted AI in our compliance workflow

India CFO Tax Compliance and Growth Readiness Report 2026

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