Backlog Accounting & Bookkeeping

What backlog accounting is

Backlog accounting is the structured catch-up of books that were never written — sometimes a few months, often several years. The goal is not just data entry: it is a reliable, reconciled set of financial statements for each pending year, from which every overdue filing — GST, income tax, ROC — can then be completed correctly. Done properly once, it converts an anxious unknown into a fixed, finite project.

How we reconstruct the record

Missing vouchers are normal in backlog work. We rebuild the books from sources that still exist:

• Bank and credit-card statements — the backbone of the reconstruction, with every receipt and payment classified.
• GST portal data — your filed GSTR-1 and 3B, plus GSTR-2A/2B for purchases and input tax credit.
• Form 26AS and AIS — TDS suffered, taxes paid and third-party-reported income, used to cross-check completeness.
• Whatever invoices, agreements and loan statements you do have, layered on top.
• Where a figure genuinely cannot be evidenced, we record it on a stated basis and flag it — your books never contain silent guesses.

The right sequence: books first, filings second

Order matters. Books come first, because every return depends on them. Then GST reconciliation, so the returns already filed are tied back to the reconstructed books and any gaps are quantified. Then income-tax returns for the years still open. ROC filings for companies and LLPs come last, built on the finalised financial statements. Filing in the wrong order — an ITR before the books are reconciled, for instance — usually means paying to do the work twice.

Why backlog compounds

Every month of delay adds cost on three fronts. Late fees stack per return per period — GST late fees accrue daily on each unfiled return, and ROC forms run at ₹100 per day per form with no cap. GST returns become permanently unfileable three years after their due date, so an old year can move from expensive to impossible. And for companies, directors who let financial statements or annual returns go unfiled for three consecutive years face disqualification under section 164 — a five-year bar from every directorship, not just this company's.

Scoping and a fixed quote

We start with a document review: which periods are pending, what sources exist, roughly how many transactions. You then get a fixed quote for the whole catch-up — not an open-ended hourly meter — along with a realistic timeline and a list of anything that can no longer be filed. The per-month price on this page is indicative; the quote is what binds.

Why clean up with TCC

One team takes you from unwritten books to filed returns — accounting, GST, income tax and ROC in the right order, with a single point of contact on WhatsApp. Once you are current, we move you onto a routine monthly cycle so the backlog never rebuilds.