Articles by CA Roopa Nayak

Cross Charge under GST - Recent Developments

CA Roopa Nayak 03 August 2023 at 09:53

In this backdrop, the latest circular 199/11/2023 was issued regarding ISD mechanism, tax on the input services procured by HO for branches as well as clarifying on services supplied between branch offices of entity in different states.

Posted in GST | 6837 Views

Common issues raised in GST dept audit

CA Roopa Nayak 15 May 2023 at 11:13

In the course of audit done by dept under section 65 of the CGST Act, certain issues/objections could be raised. The assesses have to carefully examine the matter, give their explanation.

Posted in GST | 1 comments | 7173 Views

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.

Posted in Union Budget | 5871 Views

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.

Posted in GST | 38478 Views

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.

Posted in GST | 2 comments | 44379 Views

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.

Posted in GST | 2 comments | 29571 Views

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

Posted in GST | 9852 Views

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

Posted in GST | 3 comments | 35343 Views

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.

Posted in GST | 5028 Views