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Sowmya C.A is a Chartered Accountant having 20 years of experience in Corporate Consulting & Transaction Advisory, Litigation Advisory & Management - Indirect Taxes, GST, SEZs/STP (Foreign Trade Policy) & FEMA. She has represented and appeared before Regulatory authorities in relation to Indirect tax matters and tax issues. She has represented matters of policy advisory before DGFT, EPCES and with the Office of the Ministry of Commerce & Industry at New Delhi and before GST Authorities. She has assisted several large and small, firms engaged in manufacturing, logistics, software services on compliance and tax matters. She currently consultant at JCSS & Co. Sowmya C.A can be reached on her [email protected] / [email protected]

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Issue Id: 118560
Can Adjudication be done by the same audit officer who initiated and conducted the audit, assessee under central jurisdiction
Author
Date 02 Jun 2023
Replies 17 Replies
Views 6415 Views
46 Replies on 36 Issues
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Issue Id: 118560
Can Adjudication be done by the same audit officer who initiated and conducted the audit, assessee under central jurisdiction
Author
Date 02 Jun 2023
Replies 2 Replies
Views 6415 Views
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Issue Id: 117954
HI,We have taken GST Input earlier on Capital Goods at the time of capitalization. Now as on 31st March 22 we discarded the same as the WDV was zero ... Read Full Issue
Date 10 May 2022
Replies 1 Reply
Views 7229 Views
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Issue Id: 117953
Whether Einvoice (Generating IRN)for export under LUT (without payment of GST) is compulsory.
Date 09 May 2022
Replies 1 Reply
Views 18511 Views
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Issue Id: 117950
Dear Experts, a foreign person (A) on his behalf requesting a person(B) in India (Say in Chennai) to supply goods to a person(C) in Delhi .(1) How ... Read Full Issue
Date 09 May 2022
Replies 1 Reply
Views 1771 Views
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Issue Id: 117948
As per Sec.65(6) on conclusion of Audit, the proper officer shall, within 30 days, inform the Registered person, whose records are audited, about the ... Read Full Issue
Date 08 May 2022
Replies 2 Replies
Views 13687 Views
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Issue Id: 117944
Dear Experts,We are manufacturers of Food items both as nil rate of GST and taxable. We are going to install a Zero Discharge Plant for Upgradation ... Read Full Issue
Date 05 May 2022
Replies 1 Reply
Views 1936 Views
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Issue Id: 117941
An unregistered person is supplying scrap without any bill of supply, goods in transit detained by Department, officer has valued the Rs 1.90 lakhs ... Read Full Issue
Date 03 May 2022
Replies 1 Reply
Views 1735 Views
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Issue Id: 117873
Now we are filing GSTR-9 and observed that we have disclosed and discharged excess tax amount by mistake through GSTR-1 and 3B, can we calm the ... Read Full Issue
Date 25 Mar 2022
Replies 1 Reply
Views 2115 Views
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Issue Id: 117846
Dear SirWe forgot to claim gst input pertaining to financial year 2017-18 and 2018-19. The annual returns were also submitted without taking credit ... Read Full Issue
Author
Date 07 Mar 2022
Replies 1 Reply
Views 1116 Views
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Issue Id: 117845
Dear Sir/ Madam, For FY 19-20, Output tax Incorrectly processed between IGST to CGST and SGT in GSTR-3B, this correction to be made on or before ... Read Full Issue
Date 07 Mar 2022
Replies 1 Reply
Views 2622 Views
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Issue Id: 117844
Whether TDS registration under GST should be treated as general GST number and invoices issued mentioning TDS number as GSTIN of recipient should be ... Read Full Issue
Author
Date 07 Mar 2022
Replies 1 Reply
Views 1714 Views
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Issue Id: 117840
Hi, A SEZ units imports goods from China and pays no GST due to exemption of GST on such transaction. Then such SEZ unit (a registered warehouse) ... Read Full Issue
Date 07 Mar 2022
Replies 1 Reply
Views 9712 Views
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Issue Id: 117816
Dear Sir / madam We received work order for repair and maintenance services to ships and their parts , components thereof. We subcontracted ... Read Full Issue
Author
Date 18 Feb 2022
Replies 1 Reply
Views 8682 Views
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Issue Id: 117815
Zero rated exports(software services abroad) were done without GST registration of 55L INR, I do not wish to claim any input credits. My business is ... Read Full Issue
Date 17 Feb 2022
Replies 1 Reply
Views 4553 Views
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Issue Id: 117808
Professional Fees Cover Under Reverse Charge Mechanism?
Date 09 Feb 2022
Replies 1 Reply
Views 27338 Views
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Issue Id: 117805
Our client has unit for job work of dyeing printing on grey fabric.They purchase Heavy Goods Carriage vehicle (Tempo) for transportation of Goods ... Read Full Issue
Date 09 Feb 2022
Replies 1 Reply
Views 1075 Views
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Issue Id: 117804
Hi All,We are supplying products (Liquor) to airlines. Being deemed export is there TCS applicable? Can you advice?
Date 09 Feb 2022
Replies 1 Reply
Views 5477 Views
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Issue Id: 117803
XYZ doing the PCB Assembly job work where the PQR is sending XYZ the raw material (Electronic components, bare PCB and all) in kit format. XYZ are ... Read Full Issue
Date 08 Feb 2022
Replies 4 Replies
Views 53556 Views
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Issue Id: 117802
An Indian company (IC) loans/seconds its employees to a foreign company (FC). IC invoices FC and receives foreign currency. It adds an agreed mark-up ... Read Full Issue
Date 08 Feb 2022
Replies 1 Reply
Views 2989 Views
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Issue Id: 117796
XYZ(India) is supplying ‘Engineering Services’ to PQR (USA) which is a parent company. The services provided are 1) Designs are made ... Read Full Issue
Date 04 Feb 2022
Replies 1 Reply
Views 2201 Views
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SEZ reform to permit domestic transactions and equalisation duty, streamline debonding, and digitise customs for export competitiveness.
The document proposes revamping the SEZ Act to address post pandemic underutilisation and compliance burdens by removing or relaxing the Net Foreign Exchange requirement, simplifying de bonding to allow DTA occupation of vacant SEZ space, permitting DTA sales on a duty foregone or equalisation duty basis, allowing INR receipts for domestic service sales, authorising limited job work for DTA units, and integrating the SEZ online portal with ICEGATE, DGFT and GSTN to enable automated, faceless procedures and time bound approvals. (AI Summary)
Author
Date 20 Apr 2022
SOWMYA CA
Organization
Organization

Chartered Accountant

Connected
Connected

November 2021