Articles by CA Somil

Concept of Missing Invoice under New GST Returns

CA Somil 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.

Posted in GST | 2 comments | 9384 Views

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

CA Somil 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.

Posted in GST | 1 comments | 3291 Views

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

CA Somil 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.

Posted in GST | 1359 Views

Concessional GST rate for small service providers

CA Somil 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..

Posted in GST | 3102 Views

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

CA Somil 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

Posted in GST | 11 comments | 11967 Views

Late Fees under GST

CA Somil 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..

Posted in GST | 3 comments | 37590 Views

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 | 24405 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 | 41487 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 | 16356 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 | 185118 Views