Articles by CA Roopa Nayak
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ISD & GST Budget 2024: Mandatory Credit Distribution
Understand the proposed GST Budget 2024 changes making ISD mandatory for common input tax credit distribution. Learn implications and action points.
GST Export of Services: Conditions & Consideration Rules
Understand GST export of services rules. Learn about conditions for zero-rated supplies and the validity of receiving consideration under GST law.
Director Guarantees & GST: No Tax Without Consideration
Understand GST on director personal guarantees. Learn why no consideration means no GST liability, with insights from recent circulars and RBI guidelines.
GST on Discounts & Incentives: What You Need to Know
Understand GST implications on discounts and incentives for dealers and distributors. Learn how to avoid tax demands and penalties. Read now!
GST on Reimbursed Electricity Charges: New Clarifications
Understand GST implications on reimbursed electricity charges. Learn how the latest circular clarifies pure agent status and potential exemptions.
ITC on Food/Drink related expenses
In this context in the article the paper writer has examined the eligibility to food/drink credit, more specifically ITC on canteen credit, the issues therein and important decisions.
ITC on gifts under GST
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
Hostel & PG GST Exemption: What You Need to Know
Confused about GST on hostels and PGs? Understand the exemptions, recent changes from July 2022, and how they affect you. Get clarity now.
GST Cross Charge: Latest Developments & Clarifications
Understand recent GST developments on cross-charging and ISD. Get clarity on input tax credit distribution for common services between branches.
Input tax credit on insurance expenses under GST
In this article the paper writer has examined the major kinds of insurance expenses incurred by the taxpayer and the restrictions and eligibility to the credit thereof, relevant decisions in this context as well.
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