--- title: "Previous Accountant Didn’t Hand Over Your GST Records, Tally Backup or Filing Details? What to Do Next" url: https://cacpa.in/previous-accountant-not-handing-over-gst-records/ date: 2026-10-30 modified: 2026-10-30 author: "Author" --- # Previous Accountant Didn’t Hand Over Your GST Records, Tally Backup or Filing Details? What to Do Next Changing your Chartered Accountant or accounting professional should not leave your business without access to its financial records, GST returns or accounting data. However, many businesses face exactly this problem. The previous accountant stops responding, the Tally backup is not provided, GST return filing details are missing, important reconciliations are unavailable, or the business owner discovers that the registered GST mobile number and email address are still controlled by the previous accountant. Sometimes, the previous accountant provides only PDF copies of GST returns without sharing the underlying accounting data. In other cases, the business owner is not even sure which GST returns have been filed, which tax payments have been made or whether any GST notices are pending. This creates a serious compliance risk. **But what should you do when your previous accountant does not hand over your GST records, Tally backup or filing details?** You do not necessarily have to start everything from scratch. There are ways to retrieve available information from the GST Portal, request the original accounting records, reconstruct missing data and restore control over your GST compliance. This guide explains the practical steps businesses should take, their responsibilities under GST law, and how a new CA firm can help recover and organise missing GST records. ## Quick Answer: What Should You Do If Your Previous Accountant Is Not Handing Over GST Records? If your previous accountant has not handed over your GST records or Tally backup, take the following steps: - Send a formal written request for all accounting records, Tally backups and GST filing documents. - Secure access to your GST Portal account and verify the registered email address and mobile number. - Download available filed GST returns, GSTR-2B statements, electronic ledgers and other portal information. - Request the original Tally data, including company backups, ledgers, vouchers and reconciliation workings. - Reconcile your GST returns with sales, purchase and accounting records. - Reconstruct missing accounting information using invoices, bank statements and available GST data. - Seek professional or legal assistance if the records are still being withheld. **Important:** Under Section 35 of the CGST Act, maintaining true and correct accounts and records is the responsibility of the registered person. A change in accountant does not remove this responsibility. ## 1. Why Are GST Records and Tally Backups Important When Changing Accountants? A business's accounting records are not limited to the GST returns filed during the financial year. A complete accounting record generally contains: - Sales and purchase invoices. - Expense vouchers and supporting documents. - Customer and supplier ledgers. - Bank statements and bank reconciliation. - Input Tax Credit (ITC) working papers. - Output GST liability calculations. - GSTR-1 and GSTR-3B reconciliation. - GSTR-2A and GSTR-2B reconciliation. - Stock and inventory records, where applicable. - Tax payment challans. - GST notices, replies and orders. - E-way bills and e-invoice details, where applicable. These records are necessary for preparing future GST returns, verifying transactions, responding to departmental notices and maintaining proper financial statements. For example, suppose your previous accountant filed GSTR-3B for several months but did not provide the Tally backup. Your new accountant may be able to download the filed GSTR-3B returns from the GST Portal. However, those returns alone will not reveal every individual purchase entry, expense voucher, customer ledger, supplier balance or bank reconciliation. That is why obtaining the original accounting database is extremely important. Proper record maintenance is also important when preparing for a GST audit. Read our detailed guide on [GST audits, documentation requirements and audit preparation](https://cacpa.in/gst-audits-explained-when-they-happen-what-to-expect-and-how-we-can-help/) ## 2. What Does GST Law Say About Maintaining and Preserving Business Records? The GST law places specific responsibilities on registered businesses regarding accounting records. ### Section 35 of the CGST Act – Accounts and Other Records Section 35 requires every registered person to maintain true and correct accounts of relevant business activities, including: - Production or manufacture of goods. - Inward and outward supplies. - Stock of goods. - Input Tax Credit availed. - Output tax payable and paid. - Other prescribed particulars. These records may also be maintained electronically. Therefore, GST compliance is not restricted to filing returns. Businesses must maintain the underlying accounting information supporting those returns. ### Section 36 of the CGST Act – Period of Retention of Accounts Section 36 generally requires registered persons to preserve their books of accounts and other records until the expiry of **72 months from the due date of furnishing the annual return for the relevant financial year**. Where an appeal, revision, other proceedings or investigation covered by the statutory provision is pending, the relevant records may have to be preserved for a longer period. Consequently, businesses should not treat old accounting data as disposable merely because a new accountant has been appointed. ### Rule 56 of the CGST Rules – Maintenance of Accounts Rule 56 specifies additional particulars and documents that registered persons must maintain. These include relevant invoices, credit notes, debit notes, delivery challans, records of stock, advances, tax collected and paid, and ITC claimed. ### Rule 57 of the CGST Rules – Electronic Records and Backups Rule 57 requires proper electronic backup of records so that information can be restored within a reasonable period if the original records are destroyed due to accidents or natural causes. It also addresses the production of electronic records and related information, including access to electronically stored files. This makes maintaining accessible and restorable accounting backups particularly important. **Practical implication:** A business should maintain independent access to its Tally data and other electronic accounting records rather than relying exclusively on the previous accountant's computer or storage system. ## 3. First Step: Send a Formal Request to Your Previous Accountant Before attempting to reconstruct your accounts, send a written request to your previous accountant. Avoid relying only on telephone calls or informal WhatsApp conversations. Your request should clearly specify the financial years and the documents required. Ask for the following: ### A. Complete Tally Backup and Accounting Data Request: - Complete Tally company backup for all relevant financial years. - Original accounting data in a usable, restorable format. - Company data folder, wherever applicable. - Tally version and backup restoration instructions. - Ledger masters and group masters. - Sales, purchase and journal vouchers. - Customer and supplier outstanding balances. - Bank reconciliation statements. - Stock and inventory information. - Trial balance and balance sheets. - GST-related accounting ledgers. - Excel workings and supporting reconciliations. - Available supporting document attachments and relevant audit trail information. Do not accept only PDF reports or Excel ledger exports when the original Tally data is available. A PDF trial balance cannot replace a complete accounting database. ### B. GST Return Filing Documents Request copies of all applicable GST returns and supporting documents, including: - GSTR-1. - GSTR-3B. - GSTR-9 and GSTR-9C, wherever applicable. - Filed return acknowledgements and ARN details. - GST payment challans. - Electronic Cash Ledger. - Electronic Credit Ledger. - Electronic Liability Register. - GSTR-2A and GSTR-2B statements. - ITC reconciliation workings. - Sales and purchase GST reconciliation. - GST refund applications and related documents, if any. - LUT applications, where applicable. - Amendments and adjustments made in GST returns. ### C. GST Notices and Pending Matters This is particularly important. Ask the previous accountant to provide: - GST notices received. - Replies submitted. - Show cause notices. - Demand orders. - GST DRC-03 payment details. - Refund-related communications. - Appeal documents. - Pending departmental proceedings. - Any compliance issue requiring immediate attention. A missing notice or overlooked response deadline can create problems even when routine GST returns have been filed correctly. ### D. GST Portal and Other Compliance Access Confirm that the business has control over: - GST Portal username and password. - Registered email address and mobile number. - Primary authorised signatory details. - Relevant GST Practitioner or other portal authorisations. - E-way bill portal access, where applicable. - E-invoice portal access, where applicable. - Digital Signature Certificate arrangements for authorised signatories. Do not ask anyone to disclose another person's DSC PIN or compromise their personal signing credentials. Arrange appropriate authorised access instead. ## 4. Can You Download GST Returns Without the Previous Accountant? **Yes, you can retrieve certain GST information independently through the GST Portal, provided you have valid taxpayer access.** This is one of the most useful steps when your previous accountant is not cooperating. Visit the official GST website: [https://www.gst.gov.in/](https://www.gst.gov.in/) Log in using the taxpayer's credentials. ### A. Download Previously Filed GST Returns Navigate to: **Services → Returns → Returns Dashboard** Select the relevant financial year and tax period. Check the available filing details and download the filed return documents wherever the portal provides the facility. You should verify: - Whether GSTR-1 was filed. - Whether GSTR-3B was filed. - The relevant filing period. - Filing dates. - Acknowledgement details. - Whether any periods remain pending. The GST Portal's Search Taxpayer facility can also help you check return filing history without logging in. However, filing status information is not a substitute for complete return documents and accounting records. ### B. Download GSTR-2B Statements GSTR-2B is an important document for recovering historical ITC information. Navigate to: **Services → Returns → Returns Dashboard → File Returns → GSTR-2B** You can view and download available GSTR-2B statements in Excel and JSON formats. GSTR-2B provides an auto-drafted statement of ITC-related information based on documents reported by suppliers and other relevant sources. It can help your new accountant: - Identify available invoice information. - Reconcile purchase records. - Identify missing supplier invoices. - Investigate differences in ITC. - Compare previous ITC positions with accounting records. However, GSTR-2B alone does not establish entitlement to claim every amount appearing in it. Applicable ITC eligibility conditions must still be examined. For better understanding of invoice matching and ITC management, read our guide on [GST Invoice Management System (IMS) and GSTR-2B Data Management](https://cacpa.in/new-gst-invoice-management-system-ims-form-gstr-2b-data-management/) ### C. Download Electronic GST Ledgers You should also check the following records: **Cash Ledger:** Shows amounts deposited and available in the electronic cash ledger. **Credit Ledger:** Shows eligible ITC balances and utilisation. **Liability Register:** Helps review tax liabilities, payments and outstanding balances. These records are useful for checking whether the GST payments and liabilities recorded in the books match the GST Portal. ### D. Recover E-Invoice Information Businesses generating e-invoices can also use available GST and Invoice Registration Portal facilities to retrieve relevant e-invoice information. These details can be useful when reconstructing outward supply information. However, e-invoice data should be cross-checked with the original invoices, credit notes and books of accounts. **Remember:** The GST Portal provides useful compliance information, but it does not automatically restore the previous accountant's complete Tally database. ## 5. What If Your Previous Accountant Controls the Registered GST Mobile Number or Email Address? This is another common problem. Sometimes, the previous accountant uses their own email address or mobile number for GST Portal communications. After changing accountants, the business owner may discover that important OTPs, notices or registration-related communications are still going to the old contact details. You should immediately review the authorised signatory information. If you have valid GST Portal access, the GST Portal provides a facility to amend non-core registration details. Navigate to: **Services → Registration → Amendment of Registration Non-Core Fields** Review the authorised signatory information and update the relevant email address and mobile number through the prescribed verification process. If you cannot access the GST account because the registered mobile number or email address is unavailable, follow the applicable GSTN credential-recovery and escalation procedure. Depending on the circumstances, assistance from the jurisdictional tax officer may be required after submitting proof of identity and business details. Do not simply continue depending on the outgoing accountant to receive every OTP. The business should retain control over its GST registration and authorised communication channels. ## 6. What If the Previous Accountant Still Does Not Provide the Tally Backup? Downloading GST returns will solve only part of the problem. The next step is to recover the original accounting data or reconstruct the books. There are two possible situations. ### Situation 1: The Previous Accountant Has the Tally Backup In this situation, send a specific written request for the original Tally company data and backup. Ask for the actual backup rather than only: - Trial balance. - Profit and loss account. - Balance sheet. - Ledger statements. - GST summaries. Once the backup is received, your new accountant should restore it in a separate test location before using it as the working database. The restored data should be checked for: - Financial year coverage. - Complete voucher entries. - Ledger balances. - Opening balances. - Stock records. - Outstanding debtors and creditors. - Bank reconciliation. - GST ledgers. - Data consistency. This helps identify whether the backup is complete or whether some periods or transactions are missing. ### Situation 2: The Previous Accountant Has Lost or Refuses to Provide the Backup In such cases, the accounting records may have to be reconstructed using alternative information. The following sources can help: Available informationHow it helps GST PortalFiled returns, available ledgers and tax information Sales invoicesReconstruction of outward supplies Purchase invoicesReconstruction of inward supplies and expenses Bank statementsVerification of receipts and payments GSTR-2BPurchase-side ITC reconciliation E-invoice dataReconstruction of available invoice details E-way billsSupporting movement and transaction information Customer ledgersVerification of receivables Supplier ledgersVerification of payables Stock recordsReconstruction of inventory information A new accountant can use these records to rebuild the books of accounts. However, the reconstructed books should be properly reconciled and supported by available source documents. Missing entries should not be fabricated simply to make the trial balance match. The objective should be to produce reliable accounting records with a clear record of the reconstruction and the documents used. ## 7. What Should You Do Immediately to Avoid GST Compliance Problems? While resolving the handover issue, do not ignore your ongoing GST obligations. A change in accountant does not automatically extend GST return filing deadlines or suspend other compliance requirements. Follow this immediate checklist. ### Step 1: Check Pending GST Returns Review the return filing history for every GSTIN. Identify periods where GSTR-1 or GSTR-3B is pending. ### Step 2: Check Outstanding GST Liability Review your electronic liability register, tax payments and available cash and credit ledger balances. ### Step 3: Review Input Tax Credit Download GSTR-2B and reconcile it with available purchase invoices and accounting records. Do not claim ITC merely because an amount appears in GSTR-2B. ### Step 4: Check GST Notices Review the GST Portal for notices, demands and other communications. Identify pending replies and statutory deadlines. Businesses dealing with pending GST notices can also refer to our [step-by-step guide on how to reply to a GST notice online](https://cacpa.in/everything-about-gst-notice-2026/), covering the response process, supporting documents and important compliance considerations. ### Step 5: Appoint a New Accounting Professional Engage a new CA firm or GST professional to examine the available data and identify missing records. Do not wait until the next GST return deadline to begin the recovery process. For businesses already facing scrutiny or departmental queries, proper documentation is particularly important. You can also read our guide on [GST Audits: When They Happen, What to Expect and How to Prepare](https://cacpa.in/gst-audits-explained-when-they-happen-what-to-expect-and-how-we-can-help/). ## 8. How Can Businesses Prevent This Problem When Changing Accountants? The best solution is to avoid depending entirely on an external accountant for access to business records. Businesses should establish a proper accounting data and compliance handover policy. Here are some useful practices. **1. Maintain your own Tally backup** Keep periodic copies of the accounting database in business-controlled storage. **2. Download GST returns regularly** Save filed GSTR-1, GSTR-3B, GSTR-2B, challans and other relevant GST documents. **3. Keep business-controlled email and mobile details** GST registration communication should be accessible to the business and its authorised signatory. **4. Maintain a separate document repository** Organise sales invoices, purchase invoices, bank statements and reconciliations financial year-wise. **5. Obtain periodic accounting reports** Ask your accountant to provide the latest trial balance, ledger statements, bank reconciliation and outstanding balances. **6. Complete a formal handover when changing accountants** Prepare an itemised checklist and obtain acknowledgement of the documents transferred and any outstanding matters. **7. Test the backup** A backup is useful only when the accounting data can actually be restored and accessed. These practices can significantly reduce disruption when an accountant is replaced. ## 9. How C P Agrawal And Associates Can Help Recover GST Records and Restore Your Accounting System If your previous accountant has not provided the Tally backup, GST returns, accounting records or reconciliation workings, you may need more than just a new accountant to file your next GST return. You need a professional review of the available records, identification of missing information and a structured plan to restore your accounting and GST compliance system. **C P Agrawal And Associates**, a Delhi-based Chartered Accountant firm, assists businesses with GST compliance, accounting, bookkeeping, reconciliation, taxation and related professional services. Depending on the condition of your existing records, our assistance can cover the following areas. ### 1. GST Records Recovery and Compliance Review We help examine the GST information available with your business and identify gaps in previous compliance. Our assistance can include: - Reviewing previously filed GSTR-1 and GSTR-3B returns. - Downloading and examining available GST Portal information. - Reviewing GSTR-2A and GSTR-2B statements. - Examining electronic cash, credit and liability ledgers. - Checking GST payment challans and liability positions. - Identifying pending GST returns and filing gaps. - Reviewing available GST notices, orders and departmental communications. - Preparing a summary of missing GST documents and compliance issues. This gives business owners a clearer picture of their existing GST position before the next filing cycle. ### 2. Tally Backup Verification and Accounting Data Reconstruction Not having the original Tally backup does not automatically mean that all accounting information is irretrievable. Where sufficient supporting documents are available, we can assist with examining the existing data or reconstructing missing accounting information. Our accounting assistance can include: - Reviewing available Tally backups and accounting data. - Checking financial year-wise accounting records. - Reconstructing missing sales and purchase entries. - Recording expenses using available supporting documents. - Preparing customer and supplier ledgers. - Reconstructing bank transactions and performing bank reconciliation. - Reviewing debtors and creditors. - Preparing trial balances and other accounting reports. - Identifying unexplained differences and missing information. Where the original backup is unavailable, reconstruction will depend on the quality and completeness of the invoices, bank statements, GST information and other supporting evidence provided. ### 3. GST Return and ITC Reconciliation One of the most important tasks after changing accountants is ensuring that the accounting records agree with the returns already filed. We can assist with: - GSTR-1 versus GSTR-3B reconciliation. - GSTR-2B versus purchase register reconciliation. - ITC eligibility review. - Verification of output GST liability. - Review of tax payments and electronic ledgers. - Identification of differences between books and GST returns. - Examination of amendments, credit notes and debit notes. - Preparation of reconciliation workings for future reference. This helps businesses identify discrepancies that may otherwise remain unnoticed across financial years. ### 4. GST Notices and Pending Compliance Assistance A change in accountant should not result in missed departmental communication or response deadlines. We can assist businesses with: - Reviewing available GST notices and orders. - Examining the issue and relevant supporting documents. - Preparing responses to GST notices. - Assisting with GST demand-related matters. - Reviewing available previous replies and submissions. - Providing representation and appeal-related assistance where appropriate. The scope of assistance will depend on the nature of the notice, available records and applicable statutory timelines. ### 5. Complete Accounting and GST Compliance Support Once the existing records have been examined and the accounting position is understood, businesses may also require ongoing accounting and GST support. Our services can include: - Regular bookkeeping and accounting. - Sales and purchase entry management. - Expense and ledger accounting. - Bank reconciliation. - Debtor and creditor reconciliation. - Monthly GSTR-1 and GSTR-3B preparation and filing. - Periodic ITC reconciliation. - GST compliance review. - TDS and income tax compliance support, as applicable. - Annual accounting finalisation assistance. The objective is to establish an organised accounting and compliance system so that the business does not face the same handover difficulties again. For more information on managing accounting costs while maintaining regular GST compliance, read our guide on [how small businesses can manage GST returns and bookkeeping affordably without a full-time accountant](https://cacpa.in/how-small-businesses-can-manage-gst-returns-filing-and-bookkeeping-affordably-without-a-full-time-accountant/) ### 6. Assistance With the Previous Accountant Handover Process We can also help businesses organise the handover process by: - Preparing a detailed list of missing documents and accounting records. - Helping identify which information can be retrieved independently. - Preparing a structured document handover checklist. - Assisting with written requests for pending records. - Identifying appropriate professional or legal escalation options in disputed cases. - Documenting the accounting information available and the information that still needs to be recovered. Our role is to help restore access to available information, organise the records and assist with the professional steps required. The actual release of records by a previous accountant or resolution of a dispute may require separate action. ### Our Approach: From Missing Records to Organised GST Compliance We follow a structured approach instead of immediately starting fresh accounting entries without understanding the existing position. **Step 1 – Initial assessment** During the initial assessment, We understand the business, GSTIN details, financial years involved, present accounting system and the records missing from the previous accountant. **Step 2 – Document collection** Next, our team examine the documents currently available, including GST returns, invoices, bank statements, Tally data and other supporting information. **Step 3 – Recovery and reconciliation** At this stage, available GST information is retrieved, review the existing accounting database and identify the extent of missing accounting records and GST discrepancies. **Step 4 – Reconstruction and compliance planning** Where required, we assist with reconstructing accounting information, preparing reconciliations, identifying pending filings and prioritising urgent compliance matters. **Step 5 – Ongoing support** After reviewing the existing position, businesses can engage us for regular bookkeeping, GST return filing, accounting and related compliance services. Our professional scope and fees are determined based on the number of GSTINs, financial years involved, availability of documents and complexity of the work. ### Need Help With Missing GST Records or Tally Backup? Whether you are a small business, trader, manufacturer, service provider, startup or established company, missing accounting records can affect your daily operations and statutory compliance. You do not necessarily need to restart your accounting from zero. The first step is to identify what information is available, what is missing and what can be reconstructed reliably. **Contact C P Agrawal And Associates for assistance with GST records recovery, Tally data reconstruction, GST reconciliation, bookkeeping and ongoing GST compliance.** We assist businesses in Delhi, East Delhi and Delhi NCR, along with clients requiring professional GST and accounting services across India. **Office:** 142, Ground Floor, Chitra Vihar, Swasthya Vihar, Delhi – 110092 **Call:** +91-9311-221-571 / +91-9312-221-571 **Email:** agrawalcp1976@gmail.com **Website:** [https://cacpa.in/contact/](https://cacpa.in/contact/) --- ## Frequently Asked Questions (FAQs) ### 1. What should I do if my previous accountant is not handing over my GST records? Send a formal written request specifying all missing GST returns, accounting records, Tally backups, payment challans and reconciliation workings. Meanwhile, secure your GST Portal access and download available filed returns and electronic ledgers. ### 2. Can I download GST returns from the GST Portal without my previous CA? Yes. A taxpayer with valid GST Portal access can review available filing information and retrieve applicable filed return documents. GSTR-2B statements and electronic ledger information can also be accessed through the portal. ### 3. Can I recover my Tally backup directly from the GST Portal? No. The GST Portal does not contain the complete Tally accounting database. You may retrieve certain GST return information, ledgers and other compliance data, but the underlying Tally vouchers, ledgers, bank entries and accounting records must be obtained separately or reconstructed. ### 4. Can a previous accountant refuse to provide Tally data because professional fees are unpaid? The answer depends on the nature of the records and the professional relationship. A business should distinguish between a professional fee dispute and its requirement to maintain statutory accounting records. Where a Chartered Accountant is involved, appropriate professional or legal advice may be necessary. ### 5. What happens if my previous accountant has deleted or lost my Tally data? You may need to reconstruct your accounts using sales and purchase invoices, bank statements, GST returns, GSTR-2B, e-invoice information, e-way bills and other supporting records. A new accounting professional can help prepare reconciled books based on the available evidence. ### 6. How can I change the GST registered mobile number and email address? If you have valid GST Portal access, you can amend the authorised signatory's details through Services → Registration → Amendment of Registration Non-Core Fields. If access is unavailable, follow the applicable GSTN recovery process and seek jurisdictional officer assistance where required. ### 7. How long should businesses preserve GST accounting records? Under Section 36 of the CGST Act, the general retention period is 72 months from the due date of furnishing the annual return for the relevant financial year. A longer period may apply in cases involving specified proceedings or investigations. ### 8. Can a new CA file GST returns without receiving the previous accountant's Tally backup? Yes, it may be possible, depending on the availability of original invoices, bank statements, GST Portal information and other accounting records. However, the new professional should first review the available data, reconstruct necessary information and verify the relevant tax positions before filing. ### 9. Can I change my CA or accountant during the financial year? Yes. Businesses can change their accounting professional during the financial year. However, they should arrange a proper handover of accounting data, GST filing history and pending compliance matters to ensure continuity. ### 10. What documents should I give my new CA after changing accountants? Provide the GSTIN, available Tally backup, previous GST returns, sales and purchase invoices, bank statements, GSTR-2B statements, tax payment records and copies of any notices or departmental communications. Also inform the new professional about any pending returns or unresolved discrepancies. ### 11. Can a CA firm help reconstruct missing GST and accounting records in Delhi? Yes. A CA firm can examine available GST Portal information, accounting documents, invoices and bank statements to assist with GST reconciliation, missing accounting data reconstruction, pending returns and ongoing compliance, subject to the information available. ### 12. Will changing my accountant affect my GST registration? Changing an accountant does not, by itself, require a fresh GST registration. The business should review the authorised signatory, contact information and relevant portal authorisations and make any necessary amendments. --- ## Conclusion Not receiving GST records or a Tally backup from your previous accountant can disrupt business operations, but it does not necessarily mean that your entire accounting history is lost. You can recover important GST information from the GST Portal, formally request the original accounting database, reconstruct missing books using supporting documents and appoint a new professional to review your compliance position. The most important thing is to act early. **Your business should always retain control over its GST registration, accounting records, financial information and tax compliance history—regardless of which accountant or CA firm handles the work.** For assistance with GST records recovery, Tally data reconstruction, accounting reconciliation and GST compliance in Delhi and Delhi NCR, contact C P Agrawal And Associates.