Articles by Raj Jaggi
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From Practice To Mandate: Understanding The New ISD Regime Under GST
19 March 2026
278 Views
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)
18 March 2026
344 Views
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
17 March 2026
341 Views
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.
When The Contractor Changes But The Advance Remains: A GST Perspective On Contract Novation
16 March 2026
196 Views
When a mobilisation advance is taxed under GST but the contract is later novated to another entity before services begin, the original contractor must reverse the transaction by issuing a refund voucher and claim a GST refund. Learn the correct tax treatment and compliance steps in such cases.
A Revised Contract Value, A Cancelled GST Registration, And The Debit Note Puzzle
16 March 2026
232 Views
When contract values are revised after arbitration but the original GST registration is cancelled, issuing a debit note becomes complex. Explore how Section 142(2A), Section 25, and Section 34 of the CGST Act determine who can legally issue the debit note and why re-registration may be required to maintain the GST compliance trail.
One Invoice, Many Units: Understanding The ISD Mechanism Under GST
14 March 2026
280 Views
Understand the ISD mechanism under GST, its legal framework under Sections 2(61), 20 and 21 of the CGST Act 2017 and Rule 39. Learn how businesses distribute input tax credit for common services across multiple State registrations, especially after ISD becomes mandatory from 1 April 2025.
In The Age Of Smartphones, Digital Discipline Is The New Professional Virtue
13 March 2026
198 Views
Explore how smartphones and social media shape modern professionals' attention, productivity, and learning. Discover why digital discipline, deep reading, and focused thinking are essential for maintaining balance, creativity and long-term professional excellence in the digital age.
Rule 42 In Practice: Illustrative Lists Of Common Inputs And Input Services For ITC Reversal
12 March 2026
771 Views
Understand Rule 42 of the CGST Rules and the real compliance challenge of identifying Common ITC. Learn practical examples of inputs and input services requiring proportionate ITC reversal, exclusions and common mistakes professionals make in GST compliance.
Who holds the power to adjudicate under GST? Insights from Circular No. 254
11 March 2026
224 Views
CBIC Circular No. 254/11/2025-GST clarifies the designation of "proper officers" under the CGST Act, prescribing monetary limits and jurisdiction for issuing show-cause notices, adjudication, penalties under Section 122, and pre-SCN communication under Rule 142(1A).
The Rs 70 Lakh Number Plate: GST Implications On Premium Vehicle Registration Numbers
10 March 2026
458 Views
Buying a fancy vehicle number like DL-0001 can cost up to Rs 70 lakh. Learn the GST implications, reverse charge mechanism (RCM), input tax credit rules and accounting treatment when premium registration numbers are purchased for luxury cars.
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