Articles by CA Roopa Nayak
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Expat Employee Secondment & GST: High Court Ruling
Understand the implications of the recent High Court decision on expat employee secondment and GST liability under RCM. Get clarity on tax obligations.
JDA & GST on Landlord Plots: Development Explained
Understand GST implications for landlords under Joint Development Agreements (JDAs) for plotted developments. Get clarity on tax liabilities.
Safari Supreme Court Ruling: ITC on Plant & Machinery
Understand the Safari Supreme Court decision on ITC for plant & machinery. Learn how the functionality test impacts credit eligibility for business assets.
GST on Hostels & PGs: Changes from July 2024
Understand the latest GST changes for hostels and PGs from July 2024. Discover new exemptions and tax implications for student accommodation.
RCM GST: Section 16(4) Time Limit & Unregistered Suppliers
Understand Section 16(4) GST time limits for RCM supplies from unregistered persons. Learn how to claim Input Tax Credit (ITC) with Circular 211/2024.
GST Exemption for Education & Allied Activities Explained
Discover which educational services and allied activities are exempt from GST. Understand composite supply and exemptions for institutions in India.
GST on Development Rights: JDA & Recent Updates
Understand GST on development rights under Joint Development Agreements (JDAs). Explore recent rulings and implications for landlords and developers.
GST Export: Realising Proceeds for Refunds
Understand GST rules on exporting goods and claiming refunds. Learn when realisation of sale proceeds is mandatory for GST refunds.
ISD & GST Budget 2024: Mandatory Credit Distribution
Understand the proposed GST Budget 2024 changes making ISD mandatory for common input tax credit distribution. Learn implications and action points.
GST Export of Services: Conditions & Consideration Rules
Understand GST export of services rules. Learn about conditions for zero-rated supplies and the validity of receiving consideration under GST law.
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