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Articles by Kavish Chawla

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The Portal Will Block You: A CA's Survival Guide to ITC Reconciliation After GSTR-3B Hard-Locking

  Kavish Chawla    05 March 2026 at 06:56

With GSTR-3B hard-locking and IMS fully operational, GST reconciliation is entering a no-error zone. Learn the 7-step pre-filing checklist every CA handling 30-50 clients must follow to prevent ITC mismatches, locked credits and compliance risks in 2026.




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