Fortax Client Folder

Client folder

A suggested layout, not a rule. If the firm already has its own structure, follow it and only apply the naming, CLIENT.md and never-delete rules below.

Layout

<workspace>/
  <Client Name> (<PAN or GSTIN>)/
    CLIENT.md                <- one page about the client (below)
    Permanent/               <- constitution documents, registrations, PAN/GST/TAN certificates,
                                agreements, board resolutions that outlive a year
    FY 2026-27/
      GST/  ITR/  TDS/  ROC/  Bank/  Audit/  Payroll/  Books/  Notices/  Correspondence/

• FY is the Indian financial year, April to March. A document belongs to the FY of the period it covers, not the date it was downloaded. An ITR for AY 2027-28 lives under FY 2026-27/ITR/.
• Outputs sit next to their inputs, in the same area folder, with a dated name. A GSTR-1 JSON sits beside the sales register it was built from; a 2B reconciliation beside the 2B and the purchase register. Monthly areas may use a YYYY-MM/ sub-folder (GST/2026-08/).
• Portal screenshots go in the area folder under screens/ with the date in the name.
• Working files you create never overwrite anything. If a name is taken, add _v2.

CLIENT.md

One page, facts only:

# Sharma Traders (ABCDE1234F)
Entity: Proprietorship          State: Uttar Pradesh
PAN: ABCDE1234F   GSTIN: 09ABCDE1234F1Z5   TAN: —   CIN/LLPIN: —
GST filer type: monthly / QRMP / composition     ITR form last filed: <form, AY>
Books kept in: <software>        Auditor: <name, if any>
Contacts: <name, role, email, phone>            Language for client mail: English
Bank: <bank name and branch only>
Notes: <standing instructions from the CA>

Never in CLIENT.md or any file: bank account numbers, passwords, OTPs, portal user ids with passwords, Aadhaar numbers, card details. Fill only what the CA or a document gave you; leave — for the rest and do not guess. Validate PAN and GSTIN format before writing them (see fortax-evidence-discipline).

Onboarding a client

1. Write CLIENT.md from what the CA gives you and the documents in hand.
2. Create the FY and area folders. Do not move the CA's existing files.
3. If existing files are scattered, produce YYYY-MM-DD_file_index.md in the client folder listing each file, its guessed area, period and suggested destination. Move only after the CA says yes.
4. Inventory: for each area, list what is present and what is missing for the current period (for example, "GST 2026-08: sales register present, purchase register missing, 2B not downloaded").

Naming

YYYY-MM-DD_<Doc>_<Period>_<qualifier>.<ext>, with the GSTIN or PAN where it helps:

• 2026-09-10_GSTR3B_Aug26_working.xlsx
• 2026-09-10_ASMT10_reply_draft.md
• 2026-09-12_Form16A_Q1-FY2026-27_ABCDE1234F.pdf

Engine outputs keep the names the engine gives them (GSTR1_<GSTIN>_<MMYYYY>.json, GSTR2B_recon_<GSTIN>_<MMYYYY>.xlsx); do not rename them.

Filing loose documents

The CA drops files in one place (a downloads or scans folder, a shared "to file" folder). To file them:

1. List the folder. For each file read enough to classify it: the text of a PDF, CSV or XLSX; the file name pattern (GSTR3B_09ABCDE1234F1Z5_082026.pdf); a GSTIN, PAN, TAN or CIN inside; the period; the document type — GSTR-1, GSTR-3B, GSTR-2B, GSTR-9, 26AS, AIS/TIS, Form 16/16A, challan, a notice with its DIN, a bank statement, a sales or purchase register, an invoice.

2. Match the client using the GSTIN, PAN or CIN against each client's CLIENT.md. A GSTIN contains the PAN (characters 3 to 12), so match on that too. If nothing matches, propose a new client folder — ask first.

3. Decide the area — GST / ITR / TDS / ROC / Bank / Audit / Payroll / Books / Notices / Correspondence — and the FY from the period (April to March).

4. Present a table before moving anything:

   File	Client	FY	Area	New name
   GSTR3B_09ABCDE1234F1Z5_082026.pdf	Sharma Traders	FY 2026-27	GST/2026-08	(keep)
   scan001.pdf	Sharma Traders	FY 2026-27	Notices	2026-09-05_ASMT10_Aug26.pdf

   Keep the original name. Propose a new one only when the name is meaningless, like scan001.pdf, as YYYY-MM-DD_<doc>_<period>.<ext>.

5. After the CA says yes, move each file (your tool may ask for permission per move; that is expected). Never delete. Files you could not match stay where they are, listed in YYYY-MM-DD_unfiled.md in that folder with the reason.

Never

• Never delete a file, and never overwrite a raw client file.
• Never move or rename anything before the CA's yes, and rename only a meaningless name.
• Never write outside the workspace the CA gave you.
• Never store credentials, OTPs, Aadhaar or bank account numbers in any file.