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 Decision and ITC
In this article, the author has analyzed the implications latest Safari Supreme Court Decision.
GST on Hostels/Student Residences - Changes post July 2024
BackgroundThe hostels and PGs are providing basic living facilities to millions of people across the country. This is largely an unorganized sector with a major...
Section 16(4) Time Limit and RCM supplies received from Unregistered Persons
The author has examined the latest circular and implications thereof in this article.
Education and its Allied Activities - Exemption from GST
In this article, the author examines whether the GST exemption is also applicable for all the other supplies and services provided by educational institutions.
GST on Development rights under JDA and recent developments
In a joint development agreement (JDA) on an area-sharing basis, the landlord and LL enter into an arrangement whereby the developer is allowed to enter the land or the possession is handed over, and the developer given an irrevocable right to do development work. [nomenclated here as "development rights or DR"] of the construction of of a complex building.
Export of goods and non-realisation of consideration under GST
"Export of goods" as per Sec 2(5) of The IGST Act, 2017 with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India.
Time limit to avail ITC in Section 16(4) - GST and Recent Judgements
In this article, the paper writer has examined the relevant decisions wrt 16(4) as well as the validity of credit availed post such due dates.
Rule 37 : Reversal of ITC on non-payment to vendors within 180 days
In this article, the author has examined the non-payment to vendor within 180 days of invoice date and the implications thereof to assessee.
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