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Articles by CA Somil Bhansali

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Concept of Missing Invoice under New GST Returns

  CA Somil Bhansali    24 April 2020 at 10:30

Can recipient take credit of invoice not uploaded by supplier in his GST Return. The answer to the said question is given in this article.

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Posted in GST  2 comments |   7977 Views


Condition for claiming refund of unutilised Input Tax Credit(ITC)

  CA Somil Bhansali    20 April 2020 at 10:35

The refund of accumulated ITC shall be restricted to the ITC as per those invoices, the details of which are uploaded by the supplier in FORM GSTR-1 and are reflected in the FORM GSTR-2A of the applicant.

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Posted in GST  1 comments |   3165 Views


Whether Advance Ruling Authority can determine issue relating to Place of Supply

  CA Somil Bhansali    08 April 2020 at 10:47

Whether Advance Ruling Authority can determine issue relating to Place of Supply. Let us understand it in respect to the Kerala High Court Ruling.

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Posted in GST |   1278 Views


Concessional GST rate for small service providers

  CA Somil Bhansali    26 April 2019 at 11:10

Exemption from registration for person engaged in exclusive supply of goods [Notification No. 10/2019-Central Tax dated 7 March 2019] Any person who is exclu..

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Posted in GST |   2925 Views


"E-way bill in Bill to Ship To" Model

  CA Somil Bhansali    24 April 2018 at 10:59

The Government vide Press release dated 23/04/2014 has given clarifications in relation to requirement of e-Way Bill for "Bill To Ship To" model of

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Posted in GST  11 comments |   10521 Views


Late Fees under GST

  CA Somil Bhansali    02 January 2018 at 11:27

A Provisions relating to Late FeesThe section 47 of the GST Act requires the registered person to pay late fees where returns are not filed by due date. The sai..

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Posted in GST  3 comments |   37107 Views


Amendment & type of Tax payable in GTA Service

  CA Somil Bhansali    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..

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Posted in GST  15 comments |   24198 Views


RCM in case of GTA Services and rate of tax payable

  CA Somil Bhansali    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 ..

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Posted in GST  22 comments |   40839 Views


Return filing and payment for Reverse charge

  CA Somil Bhansali    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

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Posted in GST  3 comments |   16026 Views


Sales Return in GST Act

  CA Somil Bhansali    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..

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Posted in GST  31 comments |   182169 Views