Articles by Raj Jaggi

Can One GST Unit Transfer Compensation Cess ITC to Another?

Raj Jaggi 27 November 2025 at 09:56

Explore whether one GST registration can pass Compensation Cess ITC to another, the impact of 22.09.2025, and the risks of artificial or fake invoices.

Anger Management: The Hidden Superpower of truly Successful Professionals, especially CAs - Part II

Raj Jaggi 25 November 2025 at 10:30

Discover how professionals can transform anger into clarity and strength through mindful pauses, conscious breathing, and emotional detachment. Part II of this series turns awareness into action, offering practical, science-backed methods to build calmness, resilience and compassionate leadership.

Darr ke Aage Jeet Hai: Dharmendra ji - The courageous heart behind the he-man smile: Part V

Raj Jaggi 25 November 2025 at 10:13

A heartfelt tribute to Dharmendra Ji, celebrating his inspiring journey from humble Punjabi roots to legendary stardom. This reflective piece honours his courage, simplicity, humour, poetic soul and timeless message - Darr Ke Aage Jeet Hai capturing how his light continues to shine beyond his lifetime.

Adjustment versus Refund of Excess GST Paid: Legal Position under Sections 39(9) and 54 of the CGST Act, 2017

Raj Jaggi 24 November 2025 at 10:13

Discover how excess GST paid in previous years can be handled under the CGST Act, 2017. Understand limitations on rectifying past returns, why adjustments against current liabilities are not permitted, and how refunds under Section 54(1) and constitutional protections under Article 265 provide the only legal remedy for taxpayers who detect overpayments belatedly.