Articles by Raj Jaggi
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Tran-1 Transitional credit under GST - Can dual audits defeat statutory limitation?
09 March 2026
901 Views
Understand whether State GST authorities can question transitional input tax credit already examined by Central GST officers. This article explains the legal framework of Section 140, Rule 117, limitation under Sections 73 & 74, and key judicial rulings through the case study of Aayra Ltd. under the GST regime.
Continuous Supply Of Goods Under GST: Why Frequent Deliveries Alone Are Not Enough
07 March 2026
269 Views
Understand when frequent deliveries qualify as continuous supply of goods under GST. Learn the conditions under Section 2(32) of the CGST Act, invoicing rules, and practical implications using the Harpreet Traders–Aarya Ltd. example.
Continuous supply of services under GST: Why ongoing services are not automatically "Continuous"
06 March 2026
425 Views
Understand when services qualify as Continuous Supply of Services under GST. Learn the conditions under Section 2(33) of the CGST Act, contract duration rules, periodic payment requirements, invoicing under Section 31(5) and key compliance risks for businesses.
Compensation for Temporary Displacement under GST: Relief or Taxable Supply?
28 February 2026
225 Views
When infrastructure projects cause temporary displacement, does compensation paid to occupants attract GST? An in-depth legal analysis under the CGST Act, 2017 on whether such payments qualify as taxable "supply" or remain non-taxable compensatory relief.
The Rs 30 Thali Controversy: Perquisite or Taxable Supply Under GST
28 February 2026
3238 Views
When welfare meets tax law under GST: A detailed legal analysis of subsidised canteen recoveries, Circular No. 172, Section 7, related party valuation, Rule 28, and ITC implications for employers.
Multiple GST registrations in a state - Strategic Expansion or Compliance Burden?
27 February 2026
714 Views
Explore Section 25(2), Rule 11 and Rule 41A to understand when multiple GST registrations within a State make operational sense, how ITC transfer works and why tax neutrality remains intact despite structural flexibility.
The Human Edge: Professional Success For Chartered Accountants In The Age Of AI
27 February 2026
348 Views
A detailed analysis of how AI tools like ChatGPT and Claude are transforming professional practice for Chartered Accountants in India, boosting productivity, reshaping client expectations and reinforcing the critical role of human judgment in the AI era.
The Advance Paradox Under GST: Liability Today, Supply in The Distant Future
26 February 2026
151 Views
Do long-term service contracts qualify as continuous supply under GST? Understand mobilisation advances, receipt vouchers, tax invoices, time of supply under Sections 31 & 13 of the CGST Act, and the Rule 35 back-calculation impact on GST liability and cash flow.
Advance Today, Export Deferred: Section 2(6) With FEMA Undercurrents
25 February 2026
145 Views
Under the Integrated Goods and Services Tax Act, 2017, can advance foreign payment alone qualify as export of services? Analysing Section 2(6), time of supply, and FEMA implications through the Shreyans Ltd. case study.
When Dollars Don't Come Home: Export Of Services in The Digital Age Under GST And FEMA
24 February 2026
405 Views
Explore how GST applies to cross-border professionals in India. Learn export of services conditions, FEMA implications, registration rules, and compliance risks in a borderless digital economy.
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