Articles by CA Roopa Nayak

ITC and CSR Expenses

CA Roopa Nayak 11 February 2023 at 12:48

In this article, the author has examined the eligibility of ITC on expenses related to CSR, in light of the proposed amendment in Budget 2023.

Rule 37 : Reversal of ITC on non-payment to vendors within 180 days

CA Roopa Nayak 30 January 2023 at 08:48

In this article, the author has examined the non-payment to vendor within 180 days of invoice date and the implications thereof to assessee.

GST department audit and approach by taxpayers

CA Roopa Nayak 23 January 2023 at 10:01

In this article, the paper writer has examined the provisions of Audit under section 65 as well as best practices in facing GST dept audit.

Difference in ITC availed in GSTR 3B versus GSTR 2A and circular 183/15/2022-GST

CA Roopa Nayak 17 January 2023 at 17:21

Under GST law, input tax credit [ITC] can be availed by the registered person on the inward supplies of goods/services used/intend to be used in course of business of making taxable supplies/zero rated supplies.

Export of services under GST to foreign entities vs branch offices

CA Roopa Nayak 29 December 2022 at 08:49

Export of services to foreign entities vs branch offices

GST and Sale of developed plots

CA Roopa Nayak 03 September 2022 at 08:54

In this article the paperwriter has examined the latest clarification and implications of development and sale of plots

Summons under GST

CA Roopa Nayak 19 August 2022 at 09:06

In this background the paper writer has examined summons provisions under GST, as well as important aspects to be taken care by assessee while attending summons.

GST circular 178/10/2022 - Liquidated damages and other issues

CA Roopa Nayak 15 August 2022 at 06:46

In this article the paper writer has examined the latest circular and its impact for various kinds of recoveries made under GST law.

Import of services and reimbursed employee costs under GST

CA Roopa Nayak 04 July 2022 at 08:50

In this article, the author has examined the recent decision in Northern Operating supra and its implications under GST.

ITC on Food/Drink related expenses

CA Roopa Nayak 17 June 2022 at 09:21

In this context in the article the paper writer has examined the eligibility to food/drink credit, more specifically ITC on canteen credit, the issues therein and important decisions.