Articles by Raj Jaggi

Multiple GST Registrations: Expansion or Burden?

Posted by Raj Jaggi 27 February 2026 736 Views

Explore the pros and cons of multiple GST registrations within a state. Understand compliance, credit transfer, and strategic implications for your business.

AI for Chartered Accountants: Enhance Professional Success

Posted by Raj Jaggi 27 February 2026 392 Views

Discover how AI is transforming Chartered Accountant roles. Leverage AI for efficiency, focus on judgment, and gain the human edge in the age of AI.

GST Mobilisation Advances: Liability Today, Supply Later

Posted by Raj Jaggi 26 February 2026 160 Views

Understand GST on mobilisation advances in long-term contracts. Learn about liability, documentation, and timing to ensure compliance and protect cash flow.

Advance Payments & Export of Services: Section 2(6) IGST Act

Posted by Raj Jaggi 25 February 2026 156 Views

Understand when advance payments for services qualify as exports under Section 2(6) of the IGST Act. Learn about FEMA regulations and time of supply rules.

Exporting Services Under GST & FEMA: Key Conditions

Posted by Raj Jaggi 24 February 2026 417 Views

Understand the 5 conditions for exporting services under GST and FEMA. Learn about GST registration, foreign exchange rules, and compliance for digital age professionals.

GST on Cross-Border Consortium Services: Import Explained

Posted by Raj Jaggi 23 February 2026 232 Views

Understand GST implications for international consortiums. Learn about import of services and reverse charge liability for Indian members.

CGST Act Section 143: Job Work Rules & Timelines

Posted by Raj Jaggi 20 February 2026 419 Views

Understand Section 143 of the CGST Act for job work. Learn about sending goods, timelines, and compliance for a smooth manufacturing process.

Section 9(5) CGST Act: Platform Pays GST Explained

Posted by Raj Jaggi 19 February 2026 1053 Views

Understand Section 9(5) of the CGST Act where Electronic Commerce Operators (ECOs) pay GST on behalf of suppliers. Learn about registration, notified sectors & implications.

Finance Bill 2026: Completing Tax Prosecution Framework

Posted by Raj Jaggi 18 February 2026 75 Views

Explore how the Finance Bill 2026 refines tax prosecution, moving from rigid penalties to calibrated accountability. Learn about new provisions and their impact.

IT Act 2025: Decriminalising Tax Offences with Finance Bill 2026

Posted by Raj Jaggi 17 February 2026 238 Views

Discover how the Finance Bill 2026 decriminalises tax offences under the IT Act 2025, shifting from rigid punishments to proportionate enforcement. Learn more!