Top 4 mistakes to avoid in view of Circulars issued in July 2023



1. Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021 through Circular No. 193/05/2023-GST dated 17-7-2023 As you must be aware, a new concept of GSTR-2A matching was introduc
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About the Author

Practicing CA

CA Shruti Singhal, an alumna of Jesus and Mary College, DU (B.Com (H)), did her articleship from Grant Thornton. Post qualification she worked at Singhal and Associates, a CA firm based out of Connaught Place. Shifting her focus only to Indirect Taxes, she opened a Sole Proprietor Firm, namely, Shruti Singhal Co. She ... Read more


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