Articles by CA Roopa Nayak
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GST Exemption for RWAs: Rs.7500 Limit Explained
Understand the GST exemption for Resident Welfare Associations (RWAs) up to Rs.7500 per member. Learn about recent court rulings and their impact.
ITC - Sales promotion vs gifts under GST
In this article, the paper writer has examined the sales promotion expenses incurred, the eligibility to avail credit on these expenses and the restricted credit on gifts.
Exemption from GST for Residential Welfare Association - An Update
BackgroundIn the past under erstwhile service tax laws, several of the RWA�s had been citing mutuality concept to claim exclusion from tax net. The doctri
Update on GST-Construction done for landlord under Joint Development Agreements after April 2019
BackgroundJoint development agreements or JDA, are entered into by the land owners with developers. The land owners may not be having the resources or technical...
Construction credit under GST - Safari decision
Background Every supplier shall be liable to be registered in the state from where he makes taxable supplies of goods/services, if aggregate turnover in financi...
Interest payable on net or gross tax liability under GST
Introduction Under the GST law, filing of returns, availment of input tax credit, payment of taxes is done on-line through GST portal. All assesses are required...
ITC on motor vehicle credit
BackgroundInput tax credit can be availed on the goods/services used in course of business of making taxable supplies of goods/services or exports. The credit c...
ITC on employee expenses
Background The GST law sets out that every registered taxable person who carries on any business at any place in India/State, shall be entitled to take...
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
Free of Cost materials and valuation under GST
Introduction:Valuation of the goods/service is one of the important aspects as to computation of GST for any assessee. Many a times instead of supplier of good...
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