Articles by CA Roopa Nayak

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Safari Supreme Court Decision and ITC

CA Roopa Nayak 21 October 2024 at 14:35

In this article, the author has analyzed the implications latest Safari Supreme Court Decision.

GST on Hostels/Student Residences - Changes post July 2024

CA Roopa Nayak 01 August 2024 at 15:10

BackgroundThe hostels and PGs are providing basic living facilities to millions of people across the country. This is largely an unorganized sector with a major..

Section 16(4) Time Limit and RCM supplies received from Unregistered Persons

CA Roopa Nayak 13 July 2024 at 15:35

The author has examined the latest circular and implications thereof in this article.

Education and its Allied Activities - Exemption from GST

CA Roopa Nayak 17 June 2024 at 10:17

In this article, the author examines whether the GST exemption is also applicable for all the other supplies and services provided by educational institutions.

GST on Development rights under JDA and recent developments

CA Roopa Nayak 17 June 2024 at 08:34

In a joint development agreement (JDA) on an area-sharing basis, the landlord and LL enter into an arrangement whereby the developer is allowed to enter the land or the possession is handed over, and the developer given an irrevocable right to do development work. [nomenclated here as "development rights or DR"] of the construction of of a complex building.

Export of goods and non-realisation of consideration under GST

CA Roopa Nayak 16 April 2024 at 12:21

"Export of goods" as per Sec 2(5) of The IGST Act, 2017 with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India.

ISD and Budget 2024 Proposal under GST

CA Roopa Nayak 05 February 2024 at 10:37

In this background, the Budget 2024 has proposed amendment to make distribution of common credit mandatorily by ISD route. This proposal is yet to be notified. The author has examined the ISD concept and the implications of the latest proposals.

Export of services and receipt of consideration under GST

CA Roopa Nayak 22 January 2024 at 10:25

BackgroundIn the GST law, the export of goods/services are zero-rated supplies under the IGST act. The intention of the Government is to promote exports from th..

Time limit to avail ITC in Section 16(4) - GST and Recent Judgements

CA Roopa Nayak 15 January 2024 at 17:41

In this article, the paper writer has examined the relevant decisions wrt 16(4) as well as the validity of credit availed post such due dates.

Personal Guarantee by Directors and GST

CA Roopa Nayak 13 January 2024 at 10:13

BackgroundIn the past few years,under GST regime, there had been notices being issued demanding GST on guarantees given in respect of loans by director of compa..