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Articles by CA Somil

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ITC eligibility of CSR expenditure under GST and Finance Bill, 2023

  CA Somil    20 March 2023 at 08:54

Upto March 2014, the companies were undertaking CSR activities as per their internal polices. However, from 1 April 2014, the section 135 of Companies Act, 2013 made mandatory for certain categories of companies to undertake CSR. Also, the activities which should be undertaken as part of CSR are listed in Schedule VII to the Companies Act, 2013.

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Posted in GST |   6951 Views


E-invoice and recent circular under GST

  CA Somil    16 March 2023 at 09:01

Every registered taxable person whose aggregate annual turnover exceeds Rs. 10 Cr in any of the financial year starting from 2017-18 is liable to issue e-invoice by way of uploading its tax invoice in json file on Invoice Registration Portal (IRP) in accordance with e-invoice schema in INV-01 and getting back digitally signed json from IRP with IRN and QR Code.

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Posted in GST  1 comments |   26094 Views


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.

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Posted in GST  2 comments |   10911 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.

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Posted in GST  1 comments |   3420 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.

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Posted in GST |   1452 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..

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Posted in GST |   3282 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

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Posted in GST  11 comments |   12978 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..

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Posted in GST  3 comments |   38058 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..

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Posted in GST  15 comments |   24588 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 ..

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Posted in GST  22 comments |   41937 Views




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