poonawalla

Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

Articles by CA Somil

avatarView Full Profile

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.

Continue Reading »
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.

Continue Reading »
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.

Continue Reading »
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..

Continue Reading »
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

Continue Reading »
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..

Continue Reading »
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..

Continue Reading »
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 ..

Continue Reading »
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

Continue Reading »
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..

Continue Reading »
Posted in GST  31 comments |   185118 Views




Popular Articles




Follow Book Book GST Live Course Book Business Course caclubindia books


CCI Articles

submit article

Stay updated with latest Articles!