Articles by Raj Jaggi

Accrual vs Payment Basis Expenses: Tax Deductions Explained

Posted by Raj Jaggi 03 January 2026 205 Views

Understand why some expenses are allowed only on a payment basis under accrual accounting. Learn about Section 43B and employee dues.

Climb to Success: Effort, Not Excuses

Posted by Raj Jaggi 02 January 2026 160 Views

Discover why success requires sustained effort and perseverance. Learn from achievers who overcame rejection and failure to reach their goals.

GST on SEZ Supplies: Zero-Rated Explained

Posted by Raj Jaggi 02 January 2026 899 Views

Understand GST on supplies to Special Economic Zones (SEZs). Learn about zero-rated supplies, authorisations, and refund processes for SEZ developers and units....

Chartered Accountant's New Year: Self-Improvement Over Criticism

Posted by Raj Jaggi 01 January 2026 192 Views

Discover how a smart Chartered Accountant prioritises self-improvement over criticism for New Year's resolutions. Learn practical strategies for growth.

Ocean Freight GST Clarified: CIF Contracts & IGST Explained

Posted by Raj Jaggi 31 December 2025 1227 Views

Understand IGST on ocean freight in CIF contracts. Learn about the Mohit Minerals ruling, legislative changes, and implications for air freight.

Anger Management: Building Character for Lasting Peace

Posted by Raj Jaggi 30 December 2025 83 Views

Discover how to shift from managing anger to building character. Learn about emotional courage, consistency, and conscious living for lasting inner peace.

Anger Management: Find Inner Freedom & Peace

Posted by Raj Jaggi 29 December 2025 84 Views

Discover how inner shifts can transform anger. Learn to release control, embrace acceptance, and cultivate silence for lasting peace.

Darr Ke Aage Jeet Hai: Courage Becomes a Habit

Posted by Raj Jaggi 27 December 2025 139 Views

Discover how courage is cultivated through discipline, self-belief, and consistent action, not just moments of bravery. Learn from inspiring lives.

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

Posted by Raj Jaggi 27 December 2025 4960 Views

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

Posted by Raj Jaggi 26 December 2025 4223 Views

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.