India has 400,000+ Chartered Accountants. ICAI is the world's second-largest accounting body. The AI prompt guides that exist for accountants use generic examples — "reconcile these transactions," "draft a financial summary" — with no understanding of India's specific regulatory framework.
GST has 5 rates, multiple return forms, and e-invoicing thresholds that keep changing. Income Tax Act has 150+ deduction sections. Companies Act compliance requires knowing the difference between Section 134 and 135. The prompts that work here are built around these actual requirements, not a fictional "Sales Manager" ledger from an American textbook.
These 30 prompts are structured around what Indian CAs actually work with every day.
Important disclaimer: These prompts are productivity tools for drafting and analysis. All AI-generated outputs must be reviewed by a qualified CA or finance professional before use in filings, advice, or official correspondence. Tax law changes frequently and the model's knowledge has a cutoff date. Always verify against the latest CBIC circulars, CBDT notifications, and MCA filings.
GST prompts
1. GSTR-2B vs purchase register reconciliation
Reconcile the purchase register below against the GSTR-2B data. For each discrepancy, identify: (1) invoices in the purchase register not reflected in GSTR-2B, (2) invoices in GSTR-2B not in the purchase register, (3) amount mismatches where both records exist but values differ. For each discrepancy type: the likely cause and the action needed (follow up with supplier / reverse ITC / amend return / wait for next month).
Purchase register:
[DATE, GSTIN, INVOICE NO, INVOICE AMOUNT, IGST, CGST, SGST]GSTR-2B extract:
[DATE, SUPPLIER GSTIN, INVOICE NO, TAXABLE VALUE, IGST, CGST, SGST, FILING DATE]
The "likely cause" framing is what makes this useful. A raw reconciliation list tells you what's different. This tells you what to do about each difference.
2. ITC eligibility review
Review these purchase invoices and identify which ITC claims are likely ineligible. Apply Section 17 restrictions: blocked credits under Section 17(5), personal use items, construction/works contract where beneficiary is not a business, missing or incorrect supplier GSTIN, and invoices where the supplier is GST non-compliant (not filed returns).
For each ineligible item: the specific section/reason and whether partial ITC is permissible.
Invoice list:
[VENDOR NAME, GSTIN, INVOICE DATE, DESCRIPTION, AMOUNT, GST CHARGED]Business nature: [MANUFACTURING / TRADING / SERVICES]
3. HSN code finder
Suggest the most appropriate HSN code for this product description, the applicable GST rate, and whether it falls under any current exemption notification or reduced rate notification. If there's ambiguity between two HSN codes, explain the distinguishing test and which one applies given the description.
Product description: [DETAILED DESCRIPTION INCLUDING USE, MATERIAL, CUSTOMER TYPE]
If the product is both bought and sold, also confirm whether input tax credit is available at the standard rate.
4. SCN response draft
Draft a professional response to this GST Show Cause Notice. The response should: acknowledge receipt, state our position clearly, provide factual background, cite the relevant sections of CGST/IGST Act in our favor, and request dropping of the notice / personal hearing.
SCN details:
[PASTE THE NOTICE — or describe the allegation, section invoked, and amount demanded]Our factual position: [WHAT ACTUALLY HAPPENED] Relevant case law or circulars we want to reference: [IF ANY — leave blank if unknown]
Add "suggest any case law that supports our position" if you're not aware of relevant precedents.
5. Place of supply determination
Determine the Place of Supply for each transaction below under IGST Act Section 12 (B2C) or Section 13 (cross-border), and specify whether IGST or CGST+SGST applies. For each: cite the specific sub-section and note any condition or exception that applies.
Transactions:
[SERVICE/GOODS TYPE, SUPPLIER STATE, RECIPIENT STATE/COUNTRY, B2B/B2C, AMOUNT]
This matters for software and digital service companies especially — misclassification of IGST vs CGST/SGST is one of the most common GST errors I've seen.
6. GSTR-1 vs GSTR-3B reconciliation explainer
Explain the differences between these GSTR-1 and GSTR-3B figures to my client in plain English. For each difference: what it means, whether it's a problem (and how serious), and what action is needed before filing GSTR-9.
GSTR-1 (outward supply as declared):
[TAXABLE VALUE, IGST, CGST, SGST BY CATEGORY]GSTR-3B (summary filed and tax paid):
[TAXABLE VALUE, IGST, CGST, SGST BY CATEGORY]Client type: [MANUFACTURING / TRADER / SERVICE PROVIDER]
7. GSTR-9 preparation checklist
Generate a GSTR-9 annual return preparation checklist for a [manufacturing / trading / service] business with turnover of ₹[AMOUNT] crore. Include: documents to collect, reconciliations to complete in sequence, common reconciling items for this business type, Table 4 vs Table 5 vs Table 6 classification decisions, and self-review checks before filing.
Highlight any specific disclosure requirements or optional tables for this turnover range.
8. E-invoice compliance review
Review this invoice template for e-invoicing compliance under the current IRP mandate. Check: all mandatory fields present (IRN, QR code reference, supplier/recipient GSTIN format), HSN/SAC code present and at appropriate digit level for this turnover, document type code correct, correct use of reverse charge flag, and any fields that will cause IRN generation to fail.
Invoice template:
[PASTE INVOICE FIELDS AND VALUES]Supplier annual turnover: ₹[AMOUNT] crore
Income tax prompts
9. ITR form selector
Which ITR form should this taxpayer file for AY [YEAR]? After recommending the form, explain the key schedules they'll need to fill and any specific disclosures that apply.
Taxpayer profile:
- Income sources: [LIST — salary, house property, capital gains, business, other sources]
- Business/profession type (if any): [DESCRIPTION]
- Director in any company: [YES/NO]
- Foreign assets or income: [YES/NO]
- Capital gains: [EQUITY / DEBT / REAL ESTATE / NONE]
- Turnover if applicable: ₹[AMOUNT]
10. Deduction maximiser
Given this taxpayer's income and investment profile, identify all potentially eligible deductions under the old income tax regime. For each deduction: section, maximum limit, the current investment/expense that qualifies, documentation required, and whether there are any conditions or restrictions.
Flag any deductions where the taxpayer appears to be under-utilizing the limit.
Profile:
- Age: [AGE] | Resident status: [RESIDENT / NRI]
- Salary CTC: ₹[AMOUNT] | HRA: ₹[AMOUNT] | Home city: [CITY]
- EPF contribution: ₹[AMOUNT] | LIC premium: ₹[AMOUNT]
- Home loan (principal/interest): ₹[AMOUNT] / ₹[AMOUNT]
- Medical insurance: ₹[AMOUNT] | NPS: ₹[AMOUNT]
- Other investments: [LIST]
11. Advance tax planning
Calculate estimated advance tax obligations for the remaining installment(s) of FY [YEAR]. Show the computation clearly — projected annual income, tax liability, TDS credit, advance tax already paid, and amount due for each remaining installment date. Note any Section 234C exposure if any installment was underpaid.
Income profile:
- Salary (April to date TDS): ₹[AMOUNT]
- Projected business income: ₹[AMOUNT]
- Capital gains (realised to date): ₹[AMOUNT]
- TDS deducted so far: ₹[AMOUNT]
- Advance tax paid so far: ₹[AMOUNT]
12. Capital gains classifier
Classify each of these disposals as STCG or LTCG, identify the holding period test applicable (equity: 12 months / debt MF: 24 months / property: 24 months / unlisted shares: 24 months), the applicable tax rate, and whether indexation benefit is available. Also note any applicable surcharge if the taxpayer is a HNI.
Taxpayer income slab: ₹[AMOUNT] (above or below ₹5Cr for surcharge)
Disposals:
[ASSET TYPE, DATE OF PURCHASE, DATE OF SALE, PURCHASE VALUE, SALE VALUE]
13. Tax audit preparation checklist
Generate a Section 44AB tax audit checklist for a [business type] with turnover of ₹[AMOUNT]. Include: documents to collect before the audit, Form 3CD clause-by-clause checklist with common areas of qualification for this business type, specific issues the tax auditor is likely to focus on, and self-review tests to run before handing over to the auditor.
14. TDS applicability matrix
For each payment in this list, determine: (1) is TDS applicable, (2) which section applies, (3) the rate (if the deductee has PAN / no PAN / is a non-resident), (4) the threshold below which TDS isn't required, and (5) which form/challan for remittance.
Payments:
[PAYMENT TYPE, PAYEE TYPE (INDIVIDUAL/COMPANY/NRI), AMOUNT, PURPOSE]
15. New vs old regime comparison
Calculate and compare total income tax liability under both the new tax regime (default from FY 2024-25) and the old regime. Present as a clear table. Recommend which regime is better and by how much. Identify the specific deductions that make the old regime worth it (or not) for this taxpayer.
Taxpayer:
- Gross salary: ₹[AMOUNT] | HRA exempt: ₹[AMOUNT]
- Standard deduction: ₹75,000 (new) / ₹50,000 (old)
- 80C investments: ₹[AMOUNT] | 80D: ₹[AMOUNT] | NPS 80CCD(1B): ₹[AMOUNT]
- Home loan interest: ₹[AMOUNT] | Principal (80C): ₹[AMOUNT]
- Other deductions: [LIST]
16. Form 26AS discrepancy analysis
Identify discrepancies between the Form 26AS TDS credits and the income/deductions declared in this draft return. For each discrepancy: likely cause (timing difference / mismatched PAN / reporting error by deductor / income not declared), whether it needs to be resolved before filing, and the action needed.
Form 26AS TDS credits:
[DEDUCTOR NAME, TAN, AMOUNT, SECTION, DATE]Draft return figures:
[INCOME HEADS AND TDS CLAIMED]
Audit and compliance prompts
17. Risk assessment narrative
Based on this trial balance and company profile, identify the 5 highest-risk areas for this statutory audit. For each area: the risk (what could be wrong and why), the specific audit procedures to address it, and what journal entries or disclosures to scrutinise.
Trial balance extract:
[KEY ACCOUNT BALANCES — revenue, receivables, inventory, provisions, loans]Industry: [TYPE] | Company age: [YEARS] | Group company: [YES/NO]
18. Management representation letter
Draft the management representation letter for this statutory audit engagement. Use standard ICAI format. Highlight any areas where management representation is particularly important given the audit findings, and flag any representations that are unusual or where documentary support should be obtained.
Engagement details:
- Company: [NAME, CIN]
- Financial year: [YEAR]
- Audit observations: [BRIEF — e.g., "inventory count variances, related party loans, going concern indicators"]
19. CARO 2020 checklist
Generate a CARO 2020 reporting checklist for this company, focusing on clauses that require specific attention given its profile. For clauses likely to result in qualifications or emphasis of matter: explain what to check and how to phrase the report paragraph.
Company profile:
- Listed/unlisted: [TYPE]
- Industry: [TYPE]
- Turnover: ₹[AMOUNT] | Net worth: ₹[AMOUNT]
- Loans from banks: ₹[AMOUNT] | Loans to related parties: ₹[AMOUNT]
- Has fixed assets / inventory: [YES/NO]
- Any defaults on bank loans: [YES/NO]
20. Going concern analysis
Evaluate these financial and operational indicators against the going concern framework under SA 570. Draft the appropriate disclosure paragraph for the financial statements if substantial doubt exists. Also suggest what mitigating factors management should document to address the auditor's concerns.
Indicators:
- Current ratio: [VALUE] | Quick ratio: [VALUE]
- Net losses: [₹AMOUNT for last 2 years]
- Cash runway: [MONTHS]
- Loan repayment schedule vs cash flow: [DESCRIPTION]
- Other factors: [E.G., KEY CUSTOMER CONCENTRATION, REGULATORY ISSUES]
21. Related party transaction disclosure
Structure these transactions into AS-18 related party disclosure format for the financial statements notes. Identify if any transactions appear to be at non-arm's-length terms (unusual pricing, soft loans, cost-free services). For each such transaction: flag it and suggest the disclosure language.
Related parties:
[RELATIONSHIP TYPE, NAME, NATURE OF RELATIONSHIP]Transactions:
[PARTY, NATURE OF TRANSACTION, AMOUNT, KEY TERMS]
22. Internal audit observation
Convert these audit findings from field notes into formal internal audit observations. For each observation use the structure: Finding (what was observed), Criteria (what should happen per policy/regulation), Cause (why this happened), Effect (business impact), and Recommendation (specific action with owner and timeline).
Raw field notes: [YOUR NOTES — as messy as they are]
23. Board resolution drafter
Draft a board resolution for [TOPIC]. Use standard format with recitals, operative clauses, and authorisation. Include appropriate language for minutes recording.
Topic: [E.G., "approval of annual accounts for FY 2025-26" / "declaration of interim dividend" / "appointment of statutory auditor following casual vacancy"]
Company details:
- Name: [NAME] | CIN: [CIN]
- Directors: [NAME, DIN, DESIGNATION for each present]
- Meeting date and location: [DETAILS]
24. Due diligence red flag report
Review these financials and management accounts and flag potential red flags for a prospective buyer/investor. Categories to check: revenue recognition aggressiveness, related party transactions that may not continue post-acquisition, contingent liabilities not fully disclosed, off-balance-sheet arrangements, management compensation that's unusually high relative to peers, and working capital normalisation required.
Financials:
[3-YEAR P&L AND BALANCE SHEET]Business description: [INDUSTRY, SIZE, OWNERSHIP STRUCTURE]
Client communication prompts
25. Engagement letter
Draft a professional engagement letter for [TYPE OF ENGAGEMENT] with [CLIENT TYPE]. Include: scope of engagement (be specific about what's included and excluded), our responsibilities, client responsibilities (documents to provide, timelines), fee structure (leave as [FEE AMOUNT]), limitation of liability clause, and confidentiality terms.
Engagement type: [GST RETURN FILING / TAX AUDIT / STATUTORY AUDIT / DUE DILIGENCE / VALUATION] Client: [COMPANY TYPE AND SIZE] Special considerations: [ANY SPECIFIC SCOPE ISSUES TO ADDRESS]
26. Tax planning memo for HNI
Write a pre-March 31 tax planning memo for this high-net-worth individual client. Structure it as: immediate actions (before March 31), medium-term structuring to consider for next FY, and estate planning pointers if relevant.
Client profile:
- Income sources: [SALARY / BUSINESS / CAPITAL GAINS / RENTAL]
- Approx. total income: ₹[AMOUNT] crore
- Current investments: [SUMMARY]
- Tax paid so far: ₹[AMOUNT]
- Known upcoming transactions: [E.G., "selling a property in April", "ESOPs vesting"]
27. Financial statement explainer
Explain this company's financial statements in plain English for a promoter or investor with no finance background. Focus on: is the business healthy overall, how is cash flow compared to profit (and why they differ), the 2-3 most important numbers to watch, and anything that warrants a question or concern.
Avoid all jargon. Use ₹ values directly.
Financial statements:
[BALANCE SHEET AND P&L — even a simplified version works]
28. MCA compliance reminder
Draft a WhatsApp message (and email version) reminding this company of upcoming MCA/ROC compliance deadlines. Keep it professional but conversational. Include: what needs to be filed, deadline, consequence of missing it (penalty amount), and what documents we need from them to proceed.
Company type: [PRIVATE LIMITED / PUBLIC / LLP / OPC] Recent filing status: [LAST FILED ANNUAL RETURN: DATE | LAST AOC-4: DATE] Upcoming deadlines: [LIST OR LEAVE BLANK TO GENERATE STANDARD LIST]
29. Client query response
Draft a professional response to this client query. The response should be accurate, practical, and end with a brief disclaimer to consult with their CA for their specific situation. Keep it under 200 words — clients don't read long WhatsApp messages.
Client query: [PASTE THE QUESTION — e.g., "Is interest on my business loan tax deductible?", "Do I need to register for GST if I sell on Amazon?", "What's the penalty if I miss the advance tax deadline?"]
Client type: [INDIVIDUAL / SMALL BUSINESS / STARTUP]
30. Auditor's certificate
Draft an auditor's certificate for this bank loan application. The certificate should confirm the figures, cite the basis (audited financial statements / CA certification), include the standard disclaimer about reliance, and be in format acceptable to major PSU and private banks.
Certificate purpose: [WHAT THE BANK NEEDS IT FOR] Figures to certify:
- Turnover: ₹[AMOUNT] (FY [YEAR])
- Net profit: ₹[AMOUNT]
- Net worth: ₹[AMOUNT]
- Based on: [AUDITED ACCOUNTS / CA CERTIFIED STATEMENTS]
💡 Want to run these at scale? Automate your client communication drafts and reconciliation analysis via Claude API with UPI billing at AICredits.in — ₹100 minimum, no international card.
Next steps
These 30 prompts cover the core CA workflow. For building automated document processing workflows:
- How RAG works — query your own GST/tax knowledge base with natural language
- Prompting for data analysis — analyse financial data programmatically
- More profession-specific prompt guides
- System prompts for professional use — build a CA assistant with firm-specific knowledge
Try it now with AICredits.in
Access Claude, GPT-4o, Gemini, and 300+ models with UPI payment in ₹. No international card needed. Create free account →
