Articles by CA Roopa Nayak
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GST ITC Time Limit: Section 16(4) & Recent Judgements
Understand the GST Input Tax Credit (ITC) time limit under Section 16(4) of the CGST Act. Explore recent judgements and their implications for businesses.
Director Guarantees & GST: No Tax Without Consideration
Understand GST on director personal guarantees. Learn why no consideration means no GST liability, with insights from recent circulars and RBI guidelines.
GST on Discounts & Incentives: What You Need to Know
Understand GST implications on discounts and incentives for dealers and distributors. Learn how to avoid tax demands and penalties. Read now!
GST on Reimbursed Electricity Charges: New Clarifications
Understand GST implications on reimbursed electricity charges. Learn how the latest circular clarifies pure agent status and potential exemptions.
Hostel & PG GST Exemption: What You Need to Know
Confused about GST on hostels and PGs? Understand the exemptions, recent changes from July 2022, and how they affect you. Get clarity now.
GST Cross Charge: Latest Developments & Clarifications
Understand recent GST developments on cross-charging and ISD. Get clarity on input tax credit distribution for common services between branches.
GST Audit Issues: Common Objections & How to Respond
Navigate common GST department audit objections. Learn how to respond effectively to protect your business from unwarranted demands and penalties.
ITC on CSR Expenses: Budget 2023 Changes & GST Impact
Understand the impact of Budget 2023 on Input Tax Credit (ITC) for CSR expenses. Learn about GST implications and eligibility for your business.
GST Rule 37: Reversing ITC for Non-Payment to Vendors
Understand GST Rule 37 on reversing Input Tax Credit (ITC) for non-payment to vendors within 180 days. Learn the implications and recent changes.
GST Audit: Your Guide to Taxpayer Approach & Compliance
Navigate GST department audits with confidence. Learn best practices for taxpayers, from preparation to responding to audit findings. Get compliant.
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