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Articles by CA Roopa Nayak

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Exemption from GST for Residential Welfare Association - An Update

  CA Roopa Nayak    13 August 2019 at 11:17

BackgroundIn the past under erstwhile service tax laws, several of the RWA�s had been citing mutuality concept to claim exclusion from tax net. The doctri

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Posted in GST |   7629 Views


Update on GST-Construction done for landlord under Joint Development Agreements after April 2019

  CA Roopa Nayak    13 August 2019 at 11:17

BackgroundJoint development agreements or JDA, are entered into by the land owners with developers. The land owners may not be having the resources or technical..

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Posted in GST  2 comments |   13497 Views


Construction credit under GST - Safari decision

  CA Roopa Nayak    04 June 2019 at 12:14

Background Every supplier shall be liable to be registered in the state from where he makes taxable supplies of goods/services, if aggregate turnover in financi..

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Posted in GST  3 comments |   9402 Views


Interest payable on net or gross tax liability under GST

  CA Roopa Nayak    01 June 2019 at 14:00

Introduction Under the GST law, filing of returns, availment of input tax credit, payment of taxes is done on-line through GST portal. All assesses are required..

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Posted in GST  11 comments |   30978 Views


ITC on motor vehicle credit

  CA Roopa Nayak    28 March 2019 at 11:40

BackgroundInput tax credit can be availed on the goods/services used in course of business of making taxable supplies of goods/services or exports. The credit c..

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Posted in GST  16 comments |   40494 Views


ITC on employee expenses

  CA Roopa Nayak    25 March 2019 at 12:42

Background The GST law sets out that every registered taxable person who carries on any business at any place in India/State, shall be entitled to take..

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Posted in GST  15 comments |   70161 Views


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

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Posted in GST  1 comments |   79353 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..

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Posted in GST  1 comments |   18000 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]..

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Posted in GST  3 comments |   23556 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..

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Posted in GST  3 comments |   7530 Views