Articles by CA Somil

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Amendment & type of Tax payable in GTA Service

CA Somil 18 September 2017 at 10:53

I Determination of type of tax payable where the service availed form GTAAs we aware if the supplier of goods or services and place of supply of goods or se..

Posted in GST | 15 comments | 24651 Views

RCM in case of GTA Services and rate of tax payable

CA Somil 31 August 2017 at 10:52

Sr. No. 1 of notification under Central Tax and Sr. No. 2 of notification under Integrated Tax provides that tax will be payable by the recipient of service in ..

Posted in GST | 22 comments | 42294 Views

Return filing and payment for Reverse charge

CA Somil 29 August 2017 at 10:41

The supplier will show supplies of goods or services which attract reverse charge in table 4B of GSTR-1

Posted in GST | 3 comments | 16620 Views

Sales Return in GST Act

CA Somil 10 July 2017 at 10:34

I Statutory Provisions 142. (1) Where any goods on which duty, if any, had been paid under the existing law at the time of removal thereof, not being earlier th..

Posted in GST | 31 comments | 187425 Views

Types of taxes to be levied when 3 parties are involved in transactions

CA Somil 04 July 2017 at 11:01

Statutory Provision � IGST Act10(1)(b) where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person

Posted in GST | 2 comments | 7434 Views

Concept of Reverse Charge Mechanism in GST Act

CA Somil 30 June 2017 at 10:56

I Definition of Reverse Charge(98) 'reverse charge' means the liability to pay tax by the recipient of supply of goods or services or both instead

Posted in GST | 23 comments | 66651 Views

Composite Supply and Mixed Supply under GST Act

CA Somil 26 June 2017 at 11:03

Statutory Provision Section 8 of GST Act provides for determination of tax liability in respect of composite and mixed supply.

Posted in GST | 3 comments | 41904 Views

Concept of Branch Transfer in GST Act

CA Somil 24 June 2017 at 13:49

I Provisions under the GST ActSub-sections (2), (4) and (5) of Section 25 specifies the following person as the distinct person:(2) A person seeking registratio..

Posted in GST | 4 comments | 17874 Views

Purpose and Importance of Credit note and Debit note in GST

CA Somil 12 June 2017 at 11:16

Credit Note Purpose of Credit note (Section 34)The credit note will be issued by the registered person (i.e Supplier ) to the recipient for the following purpo..

Posted in GST | 1 comments | 36954 Views

Electronic Commerce Operator under GST

CA Somil 08 June 2017 at 11:32

I Meaning of Electronic Commerce Operator (ECO) and Electronic CommerceElectronic commerce operator and Electronic commerce has been defined in section 2(45) an..

Posted in GST | 8 comments | 28278 Views