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Articles by CA Roopa Nayak

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ITC on gifts under GST

  CA Roopa Nayak    12 March 2019 at 11:26

Background Every registered person is eligible to avail credit of input tax charged on any supply of goods or services, which are used in the course or �f

Posted in GST  1 comments |   149098 Views


Free of Cost materials and valuation under GST

  CA Roopa Nayak    19 February 2019 at 11:10

Introduction:Valuation of the goods/service is one of the important aspects as to computation of GST for any assessee. Many a times instead of supplier of good..

Posted in GST  1 comments |   29808 Views


Employee recoveries - GST implications

  CA Roopa Nayak    18 February 2019 at 13:16

Background Under GST regime wef 1.7.2017, tax is applicable on supply of goods/services done for a consideration. GST is applicable on goods [moveable property]..

Posted in GST  3 comments |   26138 Views


Construction related credit & availment of credit for 2017-18

  CA Roopa Nayak    24 October 2018 at 11:15

Background It is seen that there has been a lot of confusion in the minds of assesses on whether to avail credit of GST paid on the construction of immoveable p..

Posted in GST  3 comments |   8913 Views


Eligibility of Input Tax Credit under GST

  CA Roopa Nayak    28 September 2018 at 11:34

BackgroundIn GST regime, input tax credit is available to registered person on goods and services used in course of business of making taxable supplies, subject..

Posted in GST  11 comments |   12238 Views


GST Implications of Plotted Development

  CA Roopa Nayak    17 September 2018 at 16:26

Background:Plotted development is a scheme which involves forming land into layout after obtaining necessary plan approval from the Development Authority, get a..

Posted in GST  2 comments |   30647 Views


Explaining Development Right under JDA and it's GST Implications

  CA Roopa Nayak    10 September 2018 at 10:57

BackgroundIn joint development agreement (JDA), the landlord enters into arrangement whereby developer is allowed to enter into the land or the possession is ha..

Posted in GST  4 comments |   11138 Views


Taxation of Branch Offices in India and GST on Services

  CA Roopa Nayak    06 September 2018 at 11:04

BackgroundGST is levied on supply of goods/services. Goods is defined as every kind of moveable property�.. Service is defined as anything other than goo

Posted in GST  1 comments |   19872 Views


GST on construction done for landlords under Joint Development Agreement

  CA Roopa Nayak    04 September 2018 at 11:36

BackgroundIn the real estate sector, joint development agreements or JDA, are entered into by which the land owners with developers. The land owners may not be ..

Posted in GST  22 comments |   72312 Views


Employee recoveries and Service tax

  CA Roopa Nayak    17 June 2016 at 11:01

It is to be noted that service provided by employees of the company (who are under employment with the Company) are governed by the exclusion clause contained in the definition of �Service�

Posted in Service Tax  1 comments |   22420 Views