Articles by Raj Jaggi

Unbilled Revenue Under GST: Why Tax Liability Arises Even Without An Invoice

Raj Jaggi 27 December 2025 at 09:44

Understand how GST liability can arise even without invoice or payment. Learn time of supply rules, unbilled revenue treatment and key legal provisions.

TDS Applicability On Payments To Government And Authorities - A Legal Identity Perspective

Raj Jaggi 26 December 2025 at 10:04

Understand when TDS applies to payments made to Government, authorities, PSUs, and local bodies. Clear guide on Section 196, Section 194Q, and GST TDS under Section 51.

Three Time Tested Methods Of Anger Management (Part VI)

Raj Jaggi 24 December 2025 at 11:15

Discover how forgiveness, releasing the past, and trusting tomorrow transform anger into inner freedom and peace in Part VI of Anger Management.

Inspection, Search And Seizure Under GST: When The Law Learns To Let Go - Part III - The Concluding Part

Raj Jaggi 22 December 2025 at 10:38

An in-depth analysis of Section 67 of the CGST Act explaining provisional release, seizure limits, disposal of perishable goods, procedural safeguards, and how GST enforcement balances authority with fairness and due process.

When Observation Is Not Enough: Transition from Inspection to Search and Seizure (Part II)

Raj Jaggi 20 December 2025 at 18:22

A detailed guide to GST search and seizure under Section 67(2), covering legal safeguards, procedural discipline, and key court rulings.

Is TDS required on stipend paid to apprentices under the Apprenticeship Act?

Raj Jaggi 19 December 2025 at 17:28

Understand the tax and legal treatment of apprentices and stipends under the Apprenticeship Act and Income-tax Act, explained in simple language with practical insights.

Inspection under GST - When the Law Observes Before it Acts

Raj Jaggi 18 December 2025 at 09:35

From fear to clarity, understand GST inspection, search and seizure under Section 67, its purpose, safeguards, procedures and how knowledge replaces anxiety.

Self-Audit Under GST - When You Listen To Yourself

Raj Jaggi 16 December 2025 at 06:52

Explore the concept of self-audit under Section 44 of the CGST Act, how annual returns and reconciliation turn GST compliance into a journey of self-reflection, integrity, and voluntary discipline.

Departmental Audit And Special Audit Under GST - When The Law Listens

Raj Jaggi 15 December 2025 at 17:43

Discover how GST law can be explained with simplicity and soul, inspired by Anand Bakshi's timeless lyrics. This article explores Departmental Audit and Special Audit under GST in a warm, relatable style that makes complex provisions feel human, meaningful, and easy to understand.

Six Types Of Assessment Under GST - From Self-Belief To Summary Action

Raj Jaggi 15 December 2025 at 10:56

An author's reflective note on a GST article that humanises tax assessments, blending law with ethics, life lessons, and poetry to present GST compliance as a journey of trust, integrity, and personal growth rather than fear.