CA Saradha Hariharan is a Practicing Chartered Accountant. She is a mom-entrepreneur and a Co-Founding Partner of GGSH & Co LLP. Currently, in her Indirect tax practice, she is heading advisory, compliances, audit, litigations for various industries including but not limited to, Marine exports, automobile, power sector, IT, air conditioning & HVAC, FMCG, real estate, leather export, hospitality, healthcare, etc. She is a speaker on GST at various forums including CA & CMA institute, GST departments, various chambers of Commerce, Indirect tax professional forums, Universities & Colleges and other Professional & Educational Institutions. She has also authored and reviewed the GST publications by IDTC of ICAI –  Handbook on interest, late fees & penalties, Practical FAQ under GST  FAQ on supply & taxability  FAQ on ITC, Background material on GST, etc.