Articles by CA Roopa Nayak
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GSTR 3B vs GSTR 2A: Resolving ITC Discrepancies
Understand the differences between ITC availed in GSTR 3B and GSTR 2A. Learn how to resolve discrepancies using Circular 183/15/2022-GST and recent court rulings.
Export of Services: Foreign Entities vs. Branch Offices Under GST
Understand GST export of services rules. Learn when supplies to foreign entities qualify vs. branch offices, and how to claim benefits.
GST on Developed Plots: Latest Clarifications & Implications
Understand GST on developed plots. Clarifications on land sales, development services, and potential tax liabilities. Learn more now!
GST Summons: Your Guide to Attending & Rights
Understand GST summons: powers, your rights, and how to respond. Learn what to do when summoned by GST officers. Read our expert guide now.
GST Circular 178/10/2022: Liquidated Damages Explained
Understand GST implications on liquidated damages, penalties, and other recoveries with Circular 178/10/2022. Get clarity on taxable supplies.
GST on Imported Services & Reimbursed Employee Costs
Understand GST implications for imported services and reimbursed employee costs, especially with deputed foreign staff. Learn about RCM and recent court rulings.
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.
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.
GST During Search & Investigation: Your Rights
Learn about your rights concerning GST payments during searches, inspections, or investigations. Understand voluntary payments and protection against coercion.
Employee Recoveries & GST: What You Need to Know
Confused about GST on employee recoveries? Discover when GST applies to reimbursements for facilities and notice periods. Learn more!
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