Articles by CA Roopa Nayak

Expat Employee Secondment & GST: High Court Ruling

Posted by CA Roopa Nayak 31 July 2025 1219 Views

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

Posted by CA Roopa Nayak 01 March 2025 2375 Views

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

Posted by CA Roopa Nayak 21 October 2024 1932 Views

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

Posted by CA Roopa Nayak 01 August 2024 6677 Views

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

Posted by CA Roopa Nayak 13 July 2024 3685 Views

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

Posted by CA Roopa Nayak 17 June 2024 3796 Views

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

Posted by CA Roopa Nayak 17 June 2024 2221 Views

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

Posted by CA Roopa Nayak 16 April 2024 6005 Views

Understand GST rules on exporting goods and claiming refunds. Learn when realisation of sale proceeds is mandatory for GST refunds.

GST ITC Time Limit: Section 16(4) & Recent Judgements

Posted by CA Roopa Nayak 09 April 2024 33427 Views

Understand the GST Input Tax Credit (ITC) time limit under Section 16(4) of the CGST Act. Explore recent judgements and their implications for businesses.