Articles by CA Roopa Nayak
View Full Profile
Secondment of expat employees and recent High Court decision under GST
The Karnataka HC ruled secondment of expat employees is not taxable under GST. Read how Circular 210/2024 clarifies RCM liability and ITC implications.
Plotted development done for landlords under JDA and GST
BackgroundFrom the inception of GST, there has been confusion with regards to GST applicability on the development and sale of plots.To give a background to thi...
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.
Popular Articles
- Post Office Savings Account Interest Rate 2026: Is It Better Than a Bank Savings Account?
- TDS Return Due Date For FY 2026-27: Updated As Per IT Act 2025
- PAN Card 2.0 Apply Online in 2026: Latest Updates with QR Code and Application Process
- What Is Form 26AS: How to Check and Download Online for AY 2026-27
- TCS Return Due Date: New Deadline For Tax Year 2026-27
- Sukanya Samriddhi Yojana 2026 with Interest Rate for Q2: Best Savings Scheme for Girls
- Latest Changes in ITR-1, ITR-2 & ITR-4 for AY 2026-27: A Detailed Analysis
- Form 130 Replaces Form 16: New Salary TDS Certificate For FY 2026-27
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
