A practical guide for SME owners and finance teams — clean up your books, protect your ITC, and close Q2 without surprises before 30 September 2026.

Q2 of FY 2026-27 (July to September 2026) closes on 30 September. For most SMEs, that date pass quietly — GST returns get filed, books get updated, and the quarter ends without anyone stopping to check whether the two actually match each other.

That mismatch, left unresolved, compounds. ITC that is in your books but missing from GSTR-2B quietly disappears after October 2026 — the last date to claim FY 2025-26 ITC. Supplier invoices with wrong GSTINs go unresolved, permanently blocking credits. Output tax discrepancies between GSTR-1 and your sales register go unnoticed until a GST department notice arrives.

This guide gives you a practical Q2 reconciliation framework — what to check, why it matters, what the new hard-locking rules changed, and exactly how to close the quarter cleanly before 30 September.

What GST-Books Reconciliation Actually Means

Reconciliation is the process of ensuring that what your books show matches what the GST portal shows — for both your sales (output) and your purchases (input tax credit). When these two match, your GST returns are defensible, your ITC is maximized, and your GSTR-9 annual return at year-end becomes straightforward.

When they do not match, the gaps fall into one of three categories:

• Timing differences: Invoices booked in one month, filed in another. Manageable if tracked.
• Supplier errors: Wrong GSTIN, wrong invoice amount, or non-filing. Require vendor follow-up and have a deadline.
• Internal errors: Wrong tax rate applied, ineligible ITC claimed, reverse charge missed. Require correction before year-end.

What Changed: The Hard-Locking of GSTR-3B and What It Means for Your Books

From July 2025 onwards, the GST portal implemented a fundamental change in how GSTR-3B works. It is the most significant shift in GST compliance workflow since ITC reconciliation rules were tightened in 2022 — and many SMEs are still not adjusting their processes accordingly.

Phase 1 (July 2025 — now active): Output Liability Locked

Tables 3.1 and 3.2 of GSTR-3B — which report your outward (sales) tax liability — are now non-editable. They are auto-populated from your GSTR-1/IFF filing and locked. You cannot override them.

What this means in practice: If you made an error in GSTR-1 — wrong invoice value, wrong tax rate, missing invoice — you cannot fix it directly in GSTR-3B anymore. The only correction window is GSTR-1A, which must be filed before GSTR-3B for the same period. GSTR-1A can only be filed once per period, so it must be accurate.

Phase 2 (July 2026 — targeted): ITC Locking

The Finance Ministry and GSTN have indicated that Table 4 of GSTR-3B — ITC claims — will also be hard-locked in Phase 2, drawing data exclusively from GSTR-2B. Once implemented, you will not be able to manually enter or adjust ITC figures in GSTR-3B. Only what appears in GSTR-2B can be claimed.

What this means for Q2 preparation: If Phase 2 arrives mid-quarter, any ITC mismatch between your purchase register and GSTR-2B that you have not resolved will simply become unclaimed credit — permanently. The time to resolve those mismatches is now, not when the portal blocks you.

The Q2 Urgency: FY 2025-26 ITC Lapses After October 2026

This is the deadline that makes Q2 reconciliation time-sensitive rather than merely good practice.

Under Section 16(4) of the CGST Act, Input Tax Credit for FY 2025-26 can only be claimed until the earlier of:

• The due date of the September 2026 GSTR-3B return (i.e. 20 October 2026 for monthly filers), or
• The date of filing the GSTR-9 annual return for FY 2025-26

After that date, unclaimed ITC for FY 2025-26 lapses permanently. It cannot be carried forward. It cannot be reclaimed.

This means Q2 (August–September 2026) is your last window to chase suppliers, fix GSTIN errors, and claim all eligible ITC from the past financial year. Use it.

What to Reconcile: The Four-Point Q2 Checklist

A thorough Q2 reconciliation covers four distinct areas. Work through them in this order — each one builds on the previous.

1. Reconcile Sales Register vs GSTR-1 (Output Reconciliation)

Match your internal sales register or Tally/ERP export against what was filed in GSTR-1 for July and August 2026 (and any outstanding months from Q1).

What to check:

• Total taxable turnover: Does the sum of invoices in your books match the taxable value in GSTR-1 Tables 4 and 5?
• Tax rate application: Were the correct GST rates applied — 5%, 12%, 18%, 28% — to each category of goods or services?
• Credit notes: Is every credit note issued in your books reported in GSTR-1? Missing credit notes mean overstated tax liability.
• B2B vs B2C classification: Were all invoices issued to GST-registered buyers correctly reported as B2B (with GSTIN)? B2C invoices with wrong classification block the buyer’s ITC.
• Advance receipts: Did you receive any advances in Q2 for which supply is pending? These must be reported in GSTR-1 under Table 11.

With hard-locking in effect: Any error found in July or August GSTR-1 that has not yet been corrected via GSTR-1A must be carried as an amendment into the September GSTR-1 (Table 9A). Do not wait — amendments are time-bound and affect the buyer’s ITC in the period they are made.

2. Reconcile Purchase Register vs GSTR-2B (ITC Reconciliation)

This is the most critical — and most time-consuming — reconciliation step. GSTR-2B is the fixed, auto-generated ITC statement on the portal, available after the 14th of each month. Your purchase register is what your books show you paid in GST to vendors.

The matching exercise:

Download GSTR-2B for July 2026 (available from 14 August) and August 2026 (available from 14 September). Export your purchase register for the same period from Tally/Busy/Zoho. Match each invoice using GSTIN + Invoice Number as the primary key.

Every invoice falls into one of five buckets:

3. Check ITC Reversal Obligations

Not all ITC that appears in GSTR-2B can be claimed. Certain rules require you to reverse ITC even when the supplier has correctly filed. Q2 is the time to verify all reversal obligations are correctly applied.

Key reversal rules to check:

• Rule 37 — 180-day payment rule: If you claimed ITC on an invoice but have not paid the supplier within 180 days of the invoice date, that ITC must be reversed. Once you pay the supplier, you can re-avail the credit. Check all invoices from Q4 FY 2025-26 (January–March 2026) — the 180-day window for those invoices closes in Q2 2026.
• Rule 37A — Supplier GSTR-3B non-filing: If your supplier filed GSTR-1 (so the invoice appears in your GSTR-2B) but has not filed their GSTR-3B by 30 September 2026, you must reverse the ITC in your November 2026 GSTR-3B. Monitor supplier filing status — not just GSTR-1, but GSTR-3B.
• Rule 42/43 — Mixed use: If your business has both taxable and exempt supplies, ITC on common inputs must be reversed proportionately. Calculate and apply this reversal monthly — do not let it accumulate.
• Section 17(5) — Blocked credits: Motor vehicles (in most cases), food and beverages, club memberships, health services, construction materials for own building, personal use items — ITC on these is always blocked, even if the invoice is in GSTR-2B. Ensure these are excluded from your Table 4(A) claim and included in Table 4(B) reversals.

4. Reconcile Books Revenue vs GST Turnover

The final reconciliation step connects your profit and loss account to your GST returns — the check that auditors, lenders, and the GST department run automatically.

What to compare:

• Revenue in P&L vs Total taxable turnover in GSTR-1 filings: These will almost never match exactly — but you should be able to explain every difference.

Common legitimate differences:

• GST is not revenue — your P&L shows net revenue (excluding GST collected), but if you accidentally booked GST as income, it inflates revenue
• Exempt supplies — sales that are GST-exempt (certain agricultural produce, healthcare, education) appear in books but not in taxable GST turnover
• Advances — GST may have been paid on advances received before supply, which appear in GST returns but not yet in revenue (because revenue recognition follows supply)
• Branch transfers — inter-GSTIN stock transfers between your own branches are taxable under GST but not revenue in consolidated accounts

What is not acceptable: A large, unexplained gap between P&L revenue and GST turnover. This is exactly what the GST department’s automated scrutiny system looks for — and it is the most common trigger for a GST audit for SMEs. Document every difference with a line-by-line reconciliation note.

Your Q2 Reconciliation Action Plan: August to September 2026

Here is a sequenced plan for closing Q2 cleanly. Work through this in August — do not leave it to the final week of September.

How to Chase Non-Filing Suppliers — Without Damaging the Relationship

Supplier non-filing is the most common cause of Bucket C mismatches. The ITC you paid in GST is sitting unclaimed in your books, and it will lapse if the supplier does not file before September 2026 GSTR-2B is generated.

Practical approach:

• Identify the backlog first: Export a vendor-wise summary of Bucket C invoices from your reconciliation. Know which supplier owes you what amount before making contact — having the invoice number and GST amount makes the conversation precise.
• Communicate in writing: Send an email or WhatsApp message with the specific invoice numbers and dates that are missing from GSTR-2B. Ask them to file or amend their GSTR-1 before 10 September 2026 so it appears in your September GSTR-2B.
• Make it easy for them: Many small vendors do not file their own GST returns — their accountant does. Provide the invoice details clearly so the accountant can identify and correct the specific entry quickly.
• For high-value repeat offenders: If a supplier consistently fails to file GSTR-1 on time — blocking your ITC every quarter — factor this into your vendor selection process. Repeated ITC blockage from the same supplier is a direct, quantifiable business cost.

5 Reconciliation Mistakes SMEs Make Every Quarter

These are the errors CPC Services corrects most frequently for SME clients who do their own GST filing.

1. Using GSTR-2A instead of GSTR-2B for ITC claims

GSTR-2A is dynamic and keeps updating — it is useful for monitoring during the month. GSTR-2B is static and fixed on the 14th — it is the legal basis for ITC claims. Many businesses download GSTR-2A and use it for reconciliation, then find their ITC claims don’t match what the portal processes during GSTR-3B submission. Always use GSTR-2B as your final reference for filing.

2. Reconciling annually instead of monthly

Quarterly or annual reconciliation means 3–12 months of mismatches to resolve at once — with suppliers who may have closed, changed GSTINs, or simply lost the original records. Monthly reconciliation means a manageable list of 5–10 open items per cycle, resolved before the next filing. The September ITC lapse deadline makes annual reconciliation particularly dangerous.

3. Claiming ITC on ineligible expenses

Section 17(5) blocks ITC on a specific list of expenses — motor vehicles used for personal transport, restaurant meals, club memberships, health insurance (in certain cases), construction of own building, and goods or services for personal use. These invoices appear in GSTR-2B but the ITC cannot be claimed. Claiming them is one of the most common GST notice triggers — the department’s automated system flags ITC claimed that includes Section 17(5) items.

4. Not checking the IMS dashboard before filing GSTR-3B

Inaction in the Invoice Management System is treated as acceptance. If a supplier filed an incorrect invoice — wrong amount, wrong GSTIN, or a transaction that never happened — and you did not explicitly reject it in IMS before GSTR-2B was generated, it flows into your GSTR-2B as accepted ITC. Check the IMS dashboard after every GSTR-2B generation, specifically the ‘Rejected Records’ tab for credit notes.

5. Filing GSTR-3B before GSTR-1A when a correction is needed

Since hard-locking in July 2025, GSTR-1A is the only mechanism to correct outward supply data in the same period. Once GSTR-3B is filed, GSTR-1A for that period closes permanently. Many businesses — particularly those filing close to the due date — submit GSTR-3B without realizing a GSTR-1 error needs correction via GSTR-1A first. The sequence must be: Verify GSTR-1 → File GSTR-1A if correction needed → Then file GSTR-3B.

Does CPC Services handle GST reconciliation for SMEs?

Yes. CPC Services manages complete GST reconciliation for SME clients across Faridabad and Delhi NCR — including monthly GSTR-2B vs purchase register matching, supplier follow-ups for Bucket C invoices, ITC reversal calculations, GSTR-1A corrections, and quarter-end revenue vs GST turnover reconciliation. Since 1987, we have handled GST compliance as an integrated part of accounting — not as a separate exercise.

→ Explore Indirect Tax & GST Services | Explore Accounting & CFO Services

Related Reading

→ July 2026 GST & TDS Due Dates: Don’t Miss These Compliance Deadlines

→ 10 Signs Your Growing Business Needs a Virtual CFO Right Now

→ The Simple SME Accounting Checklist for a Better 2026

Don’t Let Mismatches Become Notices.

CPC Services handles GST reconciliation, ITC matching, and quarterly book closure for SMEs across Faridabad and Delhi NCR. Your September deadline is closer than you think.

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The beginning of a new financial year is a crucial time for every business. For small and medium enterprises, this is when financial records are reset and accounting systems are updated. However, the most common SME accounting mistakes happen right at this stage — and they are easier to prevent than to fix later.

However, many businesses unknowingly make common accounting mistakes at the start of the financial year, which later result in inaccurate financial reports, compliance issues, and avoidable tax complications.

In India, businesses must comply with GST regulations, TDS obligations, ROC filings, PF, and ESIC contributions. Even small bookkeeping errors can grow into major financial and regulatory problems. Therefore, identifying and correcting these mistakes early gives your business a strong foundation for the year ahead.

This blog explains the top SME accounting mistakes at the start of the financial year and practical ways to avoid them — so your business begins with clean books and financial clarity.

What Are the Most Common Accounting Mistakes SMEs Make?

The most common accounting mistakes SMEs make at the beginning of the financial year include:

1. Carrying forward incorrect opening balances
2. Ignoring bank reconciliation
3. Not reviewing receivables and payables
4. Failing to update accounting systems
5. Ignoring compliance planning

Correcting these mistakes early helps businesses maintain accurate financial records, smooth tax compliance, and better cash flow management.

Why the Start of the Financial Year Is Critical for Accounting

The first few weeks of a financial year determine how reliable your financial records will be for the next twelve months. During this period, most SMEs typically carry forward closing balances, review outstanding receivables and payables, and configure accounting software for the new year.

If accounting errors occur during this stage, they can affect:

• Monthly financial statements
• GST return filings
• Cash flow monitoring
• Tax reporting accuracy
• Audit readiness

For small businesses operating with limited accounting resources, avoiding these early bookkeeping mistakes can significantly improve financial control.

Top 5 SME Accounting Mistakes at the Start of the Financial Year

Below are the most common accounting errors in small businesses and how to prevent them.

1. Carrying Forward Incorrect Opening Balances

One of the most frequent SME accounting mistakes is transferring incorrect balances from the previous financial year. If the closing books contain errors, the new financial year starts with inaccurate financial data.

Common problems include incorrect debtor or creditor balances, unadjusted provisions, inventory valuation mistakes, and incorrect GST balances. Additionally, these issues often remain undetected for months and distort financial reports.

How to avoid this mistake

• Verify the final trial balance before closing the previous year
• Reconcile major accounts such as debtors, creditors, and GST
• Confirm bank balances and outstanding invoices

An accurate opening balance sheet is the foundation of reliable accounting and bookkeeping.

2. Ignoring Bank Reconciliation

Another common bookkeeping mistake is delaying bank reconciliation. When bank transactions are not reconciled with accounting records, discrepancies quickly arise. For example, unrecorded bank charges, missing transactions, and duplicate entries can all go unnoticed.

Over time, these discrepancies lead to incorrect financial reporting. However, regular reconciliation is one of the easiest ways to maintain accurate books.

How to avoid this mistake:

• Perform bank reconciliation before starting the new financial year
• Schedule monthly reconciliation throughout the year
• Use accounting software with automated bank feed integration

For SMEs, monthly reconciliation is one of the most effective accounting control practices.

3. Not Reviewing Receivables and Payables

Many SMEs overlook pending customer payments and vendor liabilities when starting the new financial year. As a result, businesses carry old receivables that may never be collected, incorrect vendor balances, and duplicate invoices into the new year.

If these balances remain unchecked, financial reports may show unrealistic profits or liabilities. Therefore, a thorough review at the start of the year is essential.

How to avoid this mistake:

• Review accounts receivable aging reports
• Confirm vendor outstanding balances
• Follow up on overdue invoices
• Write off uncollectible debts where necessary

This improves both financial accuracy and cash flow visibility.

4. Not Updating Accounting Software or Systems

Modern accounting relies heavily on technology. Nevertheless, many SMEs fail to properly update their accounting systems for the new financial year. Incorrect financial year configuration, outdated GST settings, and missing ledger updates are all common issues.

In addition, the lack of automation for compliance tracking increases the risk of errors throughout the year

How to avoid this mistake:

At the start of the financial year:

• Configure the new financial year in your accounting software
• Update GST and tax settings
• Review chart of accounts and ledger structures
• Activate compliance reminders and automated alerts

Properly configured accounting software reduces manual bookkeeping errors significantly.

5. Ignoring Compliance Planning

Many small businesses focus only on operations at the start of the financial year. Consequently, they overlook compliance planning entirely. However, statutory obligations continue throughout the year and missing deadlines results in penalties.

Businesses must plan for GST return filings, TDS payments and quarterly returns, ROC filings, and PF and ESIC contributions.

How to avoid this mistake

Prepare a financial year compliance calendar covering all major deadlines:

Planning ahead ensures smooth tax compliance and regulatory management.

SME Accounting Checklist for the Start of the Financial Year

Before moving into a new financial year, businesses should complete this simple checklist:

• Verify opening balances
• Reconcile bank accounts
• Review receivables and payables
• Update accounting software settings
• organize financial documents
• Prepare a compliance calendar

Following this checklist can significantly reduce SME accounting mistakes and keep your books clean from day one.

Why Accurate Accounting Is Essential for SME Growth

Accurate accounting is not just about tax compliance — it also supports smarter business decisions. When financial records are well maintained, businesses can track profitability accurately, manage cash flow efficiently, secure loans or investor funding, and prepare for audits confidently.

Furthermore, strong bookkeeping systems become the foundation for sustainable financial growth. According to ICAI guidelines, maintaining accurate and up-to-date financial records is a fundamental requirement for businesses of all sizes. Similarly, the Income Tax Department of India outlines clear expectations for record maintenance that every SME should follow.

Our Final Thoughts

The start of a financial year offers businesses an opportunity to reset their accounting systems and strengthen financial discipline. By avoiding common SME accounting mistakes at the start of the financial year, businesses can maintain accurate records, ensure compliance, and make better financial decisions throughout the year.

A small investment of time in reviewing financial records today can save significant time, money, and effort later. Starting the year with clean books is one of the smartest financial decisions a business can make.

Need Help with SME Accounting and Compliance?

If your business requires support with opening balance verification, bookkeeping review, GST and tax compliance, or setting up an efficient accounting system, professional guidance can make a significant difference.

CPC Services Pvt. Ltd. provides professional accounting services,, bookkeeping, and corporate compliance support designed specifically for SMEs, startups, and growing businesses. With structured accounting processes and expert financial oversight, businesses can maintain accurate books, stay compliant, and focus more on growth.

The post Top 5 Accounting Mistakes SMEs Make at the Start of the Financial Year and How to Avoid Them first appeared on CPC Services Pvt. Ltd..

The start of a new financial year is more than a calendar reset — it is an accounting reset. Therefore, preparing accurate opening balances is essential. For SMEs and startups, preparing an accurate opening balance sheet for FY 2026–27 is essential for financial clarity, compliance, and growth planning, often supported by professional accounting services.

As a result, an incorrect opening balance can distort profits, mislead stakeholders, and ultimately create tax and audit complications.

This guide explains how to prepare an opening balance sheet, key adjustments, year-end accounting checklist, and common mistakes SMEs must avoid.

Strong accounting at the beginning of the year prevents confusion at the end.

Quick Answer: How to Prepare Opening Balance Sheet for FY 2026–27

In short, follow these 5 steps:

• Finalise FY 2025–26 books of accounts
  
• Verify trial balance accuracy
  
• Reconcile bank, GST, debtors & creditors
  
• Pass closing entries & audit adjustments
  
• Carry forward balances to April 1, 2026

This structure helps your business maintain accurate financial reporting and compliance from day one, especially when guided by financial advisory experts.

What Is an Opening Balance Sheet?

An opening balance sheet is the financial position of your business on the first day of the new financial year — April 1, 2026.

It reflects:

• Closing balances from FY 2025–26
  
• Assets and liabilities carried forward
  
• Updated capital accounts
  
• Adjustments after audit (if any)

This is the foundation of your balance sheet format for FY 2026–27 and ensures continuity in accounting records.

Why Your Opening Balance Sheet Matters for SMEs

Many businesses ignore proper year-end accounting and opening balance adjustments — which can lead to serious financial errors.

1. Opening Balance Sheet Ensures Accurate Profit Calculation

Wrong opening balances affect revenue and expense tracking throughout the year.

2. Opening Balance Sheet Helps GST & Tax Reconciliation

Proper carry-forward ensures correct input tax credit (ITC) and liability tracking, often aligned with GST compliance processes.

3. Investor & Loan Readiness

Clean books improve credibility for funding and bank approvals.

4. Smooth Audit Process

Auditors always verify opening balances first, making audit & assurance services crucial.

Step-by-Step Guide: Preparing Opening Balance Sheet for FY 2026–27

Step 1: Finalise FY 2025–26 Closing Entries

Before preparing your opening balance:

• First, pass all closing entries in accounting.
  
• Then, record all outstanding expenses and income.
  
• Post depreciation entries
  
• Close revenue and expense accounts
  
• Complete GST and TDS adjustments

This is a critical part of your year-end accounting checklist and often requires direct tax compliance support.

Step 2: Verify Trial Balance Accuracy

Run your trial balance and check:

• Total debits = total credits
  
• No abnormal or negative balances
  
• Suspense accounts are cleared
  
• Capital account is accurate

Step 3: Reconcile Key Ledgers

In other words, reconciliation ensures your books match actual records.

• Bank Reconciliation
• Debtors & Creditors Outstanding
• GST Ledger (Input vs Output)
• Loans & Interest Calculations

This step is essential for accurate opening balance journal entries and aligns with compliance best practices.

Step 4: Pass Audit Adjustments

If your accounts are audited:

• Incorporate auditor adjustments
  
• Update provisions and depreciation
  
• Correct classification errors

Only after this should balances be carried forward with support from audit professionals.

Step 5: Carry Forward Opening Balances (April 1, 2026)

Transfer balances into the new year:

This creates your opening balance sheet format for FY 2026–27.

Opening Balance Sheet Format (Simple Structure)

Assets:

• Cash & Bank Balance
• Accounts Receivable
• Inventory
• Fixed Assets
• Investments

Liabilities:

• Accounts Payable
  
• Loans
  
• GST Payable
  
• Statutory Dues

Equity:

• Capital
  
• Retained Earnings

Example: Opening Balance Adjustment

Suppose a startup had:

• ₹10,00,000 receivables
  
• ₹2,00,000 unpaid expenses
  
• ₹50,000 depreciation missed

Without adjustment:

• Profits will be overstated
  
• Opening balance will be incorrect

After adjustment:

• Financials become accurate
  
• Tax liability is correctly calculated

SME Tips for a Clean Opening Balance Sheet

1. Use Accounting Software Correctly

Ensure proper year-end closure before new entries.

2. Lock Previous Financial Year

Avoid backdated errors.

3. Clean Outstanding Receivables

April is the best time for follow-ups.

4. Create Compliance Calendar

Track:

• GST due dates
  
• TDS return filing
  
• ROC filings
  
• Advance tax

5. Separate Personal & Business Transactions

Common startup mistake that complicates books.

Clean opening balances create clean monthly reporting and can be efficiently managed using structured accounting systems.

Common Mistakes in Opening Balance Sheet Preparation

Avoid these errors: For Example

• Carrying forward incorrect GST balances
  
• Similarly, missing depreciation entries can cause compounding errors.
  
• Ignoring unpaid expenses
  
• Leaving suspense accounts unresolved
  
• Not doing bank reconciliation
  
• Skipping audit adjustments

These mistakes can impact your entire financial year reporting.

Why Startups Need an Accurate Opening Balance Sheet

For startups, your opening balance sheet FY 2026–27 is critical for:

• Monthly MIS reporting
  
• Burn rate analysis
  
• Investor reporting
  
• Valuation discussions
  
• Compliance accuracy

Poor opening balances can directly affect funding decisions, especially across various industries and business sectors.

Why Review Your Opening Balance Sheet with a Professional

Even if bookkeeping is internal, expert review ensures:

• Accurate carry-forward balances
  
• Proper classification of accounts
  
• GST reconciliation accuracy
  
• Clean audit trail
  
• Reduced compliance risk

A small review now can prevent major financial errors later. You can connect with experts here for a quick review.

Final Thoughts

Preparing an accurate opening balance sheet for FY 2026–27 is not just an accounting task — it is the financial foundation of your year.

When done correctly:

As a result, reports are reliable. Furthermore, taxes are accurate and compliance becomes easier.

Need Help with Opening Balance Sheet Preparation?

If your SME or startup requires support with year-end accounting and closing entries, opening balance reconciliation, GST adjustments, compliance, or a detailed bookkeeping review, CPC Services Pvt. Ltd. can help you start FY 2026–27 with clarity, accuracy, and complete confidence.

Get your books reviewed before April 1 to avoid costly mistakes and ensure a smooth financial year ahead.

The post Opening Balance Sheet 2026: Simple Steps to Get It Right first appeared on CPC Services Pvt. Ltd..