Articles by CA Roopa Nayak

Common issues raised in GST dept audit

Posted by CA Roopa Nayak 15 May 2023 9982 Views

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.

Export of services under GST to foreign entities vs branch offices

Posted by CA Roopa Nayak 25 April 2023 14277 Views

Export of services to foreign entities vs branch offices

ITC and CSR Expenses

Posted by CA Roopa Nayak 11 February 2023 7591 Views

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.

GST department audit and approach by taxpayers

Posted by CA Roopa Nayak 24 January 2023 53191 Views

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.

Difference in ITC availed in GSTR 3B versus GSTR 2A and circular 183/15/2022-GST

Posted by CA Roopa Nayak 17 January 2023 34645 Views

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.

GST and Sale of developed plots

Posted by CA Roopa Nayak 03 September 2022 43652 Views

In this article the paperwriter has examined the latest clarification and implications of development and sale of plots

Summons under GST

Posted by CA Roopa Nayak 19 August 2022 6048 Views

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.

GST circular 178/10/2022 - Liquidated damages and other issues

Posted by CA Roopa Nayak 15 August 2022 24947 Views

In this article the paper writer has examined the latest circular and its impact for various kinds of recoveries made under GST law.

Import of services and reimbursed employee costs under GST

Posted by CA Roopa Nayak 04 July 2022 14114 Views

In this article, the author has examined the recent decision in Northern Operating supra and its implications under GST.

GST paid during search, inspection, investigation

Posted by CA Roopa Nayak 30 May 2022 17973 Views

The latest CBIC instruction No. 01/2022-23 GST - Investigation addresses the context of deposit of tax during the course of search, inspection or investigation. In this backdrop, the paper writer has analysed the implications of this instruction for assessees.