Articles by Raj Jaggi

GST ISD: Distribute Common Input Tax Credit

Posted by Raj Jaggi 14 March 2026 287 Views

Understand the GST Input Service Distributor (ISD) mechanism for sharing input tax credit among multiple units. Learn about mandatory ISD from April 2025.

Digital Discipline: The New Professional Virtue in the Smartphone Age

Posted by Raj Jaggi 13 March 2026 225 Views

Master digital discipline to enhance focus, productivity, and professional excellence in the age of smartphones. Learn to control technology, not be controlled by it.

Rule 42 ITC Reversal: Common Inputs & Services Guide

Posted by Raj Jaggi 12 March 2026 820 Views

Master Rule 42 of CGST Rules for ITC reversal. Learn to identify common inputs & services for accurate GST compliance. Get practical examples.

GST Proper Officer: Who Adjudicates? Circular 254 Explained

Posted by Raj Jaggi 11 March 2026 285 Views

Understand who holds adjudication power under GST. Learn about Circular No. 254, proper officers, and monetary limits for tax proceedings.

Rs 70 Lakh Number Plate: GST on Premium Vehicle Registration

Posted by Raj Jaggi 10 March 2026 465 Views

Understand the GST implications of buying a premium vehicle registration number. Learn about reverse charge, input tax credit, and personal vs. business use.

GST Transitional Credit: Dual Audits & Statutory Limitation

Posted by Raj Jaggi 09 March 2026 916 Views

Explore if dual GST audits can defeat statutory limitations for transitional credit claims. Understand taxpayer rights and legal recourse.

Continuous Supply of Goods Under GST: Beyond Frequent Deliveries

Posted by Raj Jaggi 07 March 2026 281 Views

Understand continuous supply of goods under GST. Learn why frequent deliveries aren't enough and discover the key contractual and invoicing requirements for compliance.

Continuous Supply of Services Under GST: What You Need to Know

Posted by Raj Jaggi 06 March 2026 444 Views

Understand the GST definition of 'continuous supply of services'. Learn the key conditions for contracts exceeding 3 months with periodic payments.

GST on Displacement Compensation: Taxable Supply or Relief?

Posted by Raj Jaggi 28 February 2026 242 Views

Discover if compensation for temporary displacement due to infrastructure projects is a taxable GST supply. Understand the nuances and legal interpretations.

GST on Subsidised Canteen: Perquisite or Taxable Supply?

Posted by Raj Jaggi 28 February 2026 3252 Views

Understand the GST implications of subsidised employee canteens. Is it a perquisite or a taxable supply? Get clarity on this complex HR and tax issue.