Articles by Raj Jaggi

When Time Makes Credit Costly - Interest On Retained ITC Under GST

Raj Jaggi 27 March 2026 at 16:27

Wrongly availed Input Tax Credit under GST can trigger interest liability, even without utilisation. Learn how delayed reversal and prolonged retention of ITC can quietly create financial risk for taxpayers.

A Typing Error, A Genuine Export: Law Restored Balance

Raj Jaggi 27 March 2026 at 09:25

GST refund denied due to a minor GSTR-1 error? The Supreme Court in Ruhi Siraj Makda v. Union of India (2026) upholds exporters’ rights, ruling that clerical mistakes cannot override genuine exports and IGST payments.

When The Search is Attacked, But The Evidence Still Stands

Raj Jaggi 26 March 2026 at 09:37

Can evidence survive an invalid search? Explore how the Karnataka High Court, guided by Pooran Mal v. Director of Inspection (Investigation) and reaffirmed in Dr. Naresh Kumar Garg v. State of Haryana, held that relevant material in GST proceedings remains admissible despite procedural irregularities.

The Thin Line Between "Supply For Export" And "Export Of Goods" Under GST

Raj Jaggi 25 March 2026 at 09:40

Not every supply linked to foreign movement qualifies as an export under GST. The Andhra Pradesh High Court clarifies that only the transaction directly causing goods to leave India earns zero-rated export status, highlighting the crucial distinction between "supply for export" and "export of goods."

No Supply, No GST: Lessons From An Arbitral Award

Raj Jaggi 24 March 2026 at 09:51

GST applies only when there is a "supply," not merely movement of money. This analysis explains why arbitral awards, refunds, and compensatory interest from pre-GST contracts may fall outside GST, highlighting key provisions of the CGST Act and principles of taxability.

12% or 18%? The GST Royalty Dilemma

Raj Jaggi 23 March 2026 at 09:48

A practical GST insight on royalty payments to authorsexploring classification, reverse charge mechanism and why the correct rate is 18%, not 12%.

The 8-8-8 Rule: A Timeless Philosophy Of Balance For The GST Professional In An Age Of Excess

Raj Jaggi 20 March 2026 at 10:51

The 8-8-8 rule offers a timeless blueprint for balanced living: 8 hours of focused work, 8 hours of restorative sleep, and 8 hours for personal life, relationships and joy.

From Practice To Mandate: Understanding The New ISD Regime Under GST

Raj Jaggi 19 March 2026 at 09:48

Understand how AAYRA LIMITED manages multi-state GST operations through centralized procurement, the mandatory ISD framework from April 2025, and its impact on ITC distribution, compliance and business efficiency.

From Clicks To Compliance: Taxing Digital Services Under GST (OIDAR Services)

Raj Jaggi 18 March 2026 at 09:30

Explore how India bridges the gap in taxing the borderless digital economy through OIDAR provisions under the IGST Act, 2017. Learn about cross-border GST rules, Finance Act 2023 amendments, place of supply and tax liability for foreign digital service providers.

Rules 9A & 14A: When The GST Portal Approves The Taxpayer

Raj Jaggi 17 March 2026 at 09:24

GST Rules 9A and 14A, introduced via Notification No. 18/2025-Central Tax, bring automated GST registration and simplified registration for small taxpayers, marking a major step in India’s technology-driven tax administration.