Articles by CA Roopa Nayak

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.

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

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

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.

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

CA Roopa Nayak 15 August 2022 at 06:46

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

CA Roopa Nayak 04 July 2022 at 08:50

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

ITC on Food/Drink related expenses

CA Roopa Nayak 17 June 2022 at 09:21

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.

Input tax credit on insurance expenses under GST

CA Roopa Nayak 14 June 2022 at 15:08

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.

GST paid during search, inspection, investigation

CA Roopa Nayak 30 May 2022 at 08:28

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.

Employee recoveries and GST implications

CA Roopa Nayak 14 March 2022 at 12:03

In this background, the paper writer has examined in light of recent developments whether GST to be paid on recoveries made from employees by company.