Introduction
In one of the most prestigious and well-reputed CA. firms of the country-known for its integrity, depth of research, and loyal clientele-two chartered accountants work side by side. One is CA. Raj Jaggi, a veteran who qualified CA. Examinations decades ago and is admired for his disciplined habit of reading every GST Notification, Circular, Instruction, Press Release and FAQs etc. that comes out. His colleagues often say that CA. Raj Jaggi Sir treats the Gazette of India as others treat their morning cup of tea-absolutely indispensable.
Across from him sits CA. Ravi, fresh from qualifying in November 2023, a Gen Z professional who carries the confidence of someone raised in a digital-first world. Where CA. Raj Jaggi Sir underlines Notifications and fills notebooks with comments, CA. Ravi swears by Google searches, online GST portals, and the golden mantra of "Cut, Copy, Paste (CCP)." In his mind, efficiency is everything.
This contrast in approach has become a matter of good-humoured debate within the office, and sometimes, a silent battle of philosophies.
Why Updating GST Knowledge is Crucial
Few subjects evolve as rapidly as GST law. With its frequent amendments, clarifications, and press releases, the law changes so often that a provision you relied upon last quarter may already have been modified, substituted, or deleted. A single oversight can cause not only embarrassment but also financial and reputational loss to clients, many of whom are large corporates depending on the firm for precise advice. Thus, staying updated on GST is not just a matter of professional pride-it is a matter of professional survival.
A Humorous Analogy - Doctors Ram and Shyam
Think of medicine. Dr. Ram makes it a habit to keep up with the latest research, medicines, and treatments. When a patient arrives with a rare illness, he can confidently prescribe the most modern remedy. Patients trust him because he is up-to-date.
Dr. Shyam, on the other hand, hasn't read a medical journal since the 1990s. If you walk into his clinic with a migraine, he will confidently recommend coconut oil massage and two paracetamols-delivered with the pride of a Nobel Laureate!
Humour aside, you would not prefer Dr. Shyam as your doctor. Just as outdated medical knowledge can harm patients, outdated GST knowledge can harm clients-through wrong advice, missed exemptions, or penalties.
And that is precisely the difference between CA. Raj Jaggi (the Dr. Ram of GST) and CA. CA. Ravi (dangerously close to becoming the Dr. Shyam of taxation).
Playful Client Stories that Prove the Point
One client once stormed into the office, sweating as though GST officers were chasing him. He placed a file on the desk and asked:
Client:"Sir, I recently imported a Persian cat for my farmhouse. GST was paid. Please confirm-can I avail ITC on the cat's food and spa expenses?"
If this question had landed before a half-updated CA., he might have nodded and said: "Of course, GST paid is GST credit. Take it!"
But Raj Sir calmly explained that ITC is available only when goods or services are used for business, and since a Persian cat isn't part of his business, the ITC avail would not stand. The client sighed but left with great respect, knowing that clear knowledge had saved him from a future nightmare.
Another time, a client arrived excitedly:
Client:"Sir, I am organizing a grand birthday party for my wife in a 5-star hotel. The GST bill runs into lakhs. Since many of my business associates will attend, can I avail ITC? After all, it's business networking!"
CA. Ravi, quick with his Google skills, nearly said yes-he had found a blog claiming ITC might be allowed for business promotion. But before the client could leave, CA. Raj Jaggi Sir gently opened Section 17(5) of the CGST Act and explained that ITC on personal and party expenses is specifically blocked. The client was disappointed, but also relieved: better to forgo ITC than face a GST notice later.
And thus, just like patients trust Dr. Ram over Dr. Shyam, clients instinctively trust CAs who are truly updated and clear in their GST knowledge.
The Great GST Debate: CA. Raj Jaggi vs. CA. Ravi
Scene 1 - The Office Library
(CA. Raj Jaggi is buried in a stack of Notifications, spectacles slipping down his nose, highlighter in hand. CA. Ravi enters with AirPods and phone, scrolling Instagram memes.)
CA. Ravi: Sir… are you still wrestling with those bulky Notifications? In 2025, people don't "read," they "search." Ctrl+F is faster than FM issuing amendments!
CA. Raj Jaggi: (smiling) Shortcuts may find you the destination, but the journey teaches you the real map. Notifications aren't just words-they carry the spirit of the law.
CA. Ravi: Spirit of law? I trust in Google Baba. Just type the section, click, cut, copy, paste-and done!
CA. Raj Jaggi: (chuckling) Ah, the three pillars of your GST temple. But temples collapse without strong foundations.
Scene 2 - Two Philosophies (Google vs. Reading)
CA. Raj Jaggi: You know, CA. Ravi, when I qualified decades ago, a single circular arriving by post was like Diwali in the office. We would underline, discuss, and debate it for hours.
CA. Ravi: Sir, that's history. Today, if a Notification comes at 10 a.m., by 10:05 there are already 50 YouTube explainers, 100 Telegram forwards, and 1,000 summaries on LinkedIn. Why sweat when shortcuts are ready-made?
CA. Raj Jaggi: And therein lies the danger. Do you know the greatest limitation of Google search? Once a Notification or circular is uploaded, it remains online forever-even if it has been superseded, amended, or withdrawn. Google will not whisper in your ear: "Dear CA., this information is outdated."
CA. Ravi: (hesitant) True. Sometimes I see three different circulars on the same subject and don't know which one applies.
CA. Raj Jaggi: Exactly. Google is like a noisy bazaar-everyone shouts, but unless you read the law yourself, you won't know who is telling the truth.
CA. Ravi: (grins) So you deal with living Notifications, and I deal with ghosts of dead ones?
CA. Raj Jaggi: (laughing) Well said! But remember-clients don't pay us to fight with ghosts.
Scene 3 - CCP Lifestyle
CA. Raj Jaggi: Tell me honestly, what do you do with all the time you save by CCP?
CA. Ravi: (cheekily) Noble Causes: forwarding memes on WhatsApp, debating cricket on Twitter, and scrolling reels. All in national interest!
CA. Raj Jaggi: (raising eyebrows) Wah! So, the "input credit" of your time is enjoyed by Zuckerberg and Musk? You should apply for a refund.
(Both laugh heartily.)
Scene 4 - A Story and a Lesson
CA. Raj Jaggi: Years ago, I had to handle a peculiar case. GST on solatium paid during land acquisition. No summaries, no blogs existed then. I dug deep into Acts, Notifications, and judgments. After days of study, we gave the right opinion and saved the client crores.
CA. Ravi: (genuinely impressed) That must have felt amazing. Sometimes I do panic if Google doesn't give me a clear answer. Maybe I am too dependent.
CA. Raj Jaggi:Technology is a tool, not a crutch. Reading builds independence, depth, and confidence.
Scene 5 - Preface vs. Paste
CA. Ravi: Sir, people love your motivational Prefaces in GST books. How do you write them?
CA. Raj Jaggi:Because they come from my own mind and rich experience. Words carry weight only when they are earned, not copy-pasted.
CA. Ravi: (laughing) If I wrote one, it would read: "This book is brought to you by Ctrl+C and Ctrl+V."
CA. Raj Jaggi: (laughing louder) That would be a hilarious disclaimer! But remember-a Preface is a mirror. It reflects not just the subject but also the writer's journey.
Scene 6 - The Office Staff Enters
(The office assistant, Ramesh, walks in with tea cups. CA. Ravi absentmindedly nods, while CA. Raj Jaggi Sir turns fully towards him.)
CA. Raj Jaggi: Thank you, Shamim/Manoj (Manu) You always bring tea at the perfect time.
CA. Ravi: (surprised) Sir, you actually thank non-CA staff so warmly? Most seniors just grunt.
CA. Raj Jaggi: (smiles) Beta, without them, this office cannot function. Filing, follow-ups, and even our tea breaks-everything depends on them. A true CA doesn't just sign balance sheets-he builds respect in every relationship.
CA. Ravi: (grinning) Wah, Sir. I just realized-my "input credit of manners" is nil-rated compared to yours!
CA. Raj Jaggi: (laughs) Then better file a return of humility soon!
Scene 7 - The Office Library
(Raj Sir is sitting with his pile of notifications. A few articles (CA students) are hovering nervously near him with doubts about an advance ruling. CA. Ravi enters with his phone and AirPods, shaking his head at the sight.)
CA. Ravi: Sirrr… I sometimes feel sorry for these poor articles. You give them entire sections of the GST Act to read! Aren't you worried they'll run away and join Bollywood instead?
CA. Raj Jaggi: (smiling warmly at the articles) No, CA. Ravi. I treat them with dignity. They are not "just articles"-they are CAs of tomorrow. If I explain GST to them with patience today, tomorrow they will explain it to the whole country. Remember, respect is the best highlighter-it leaves a permanent mark.
(The articles beam with pride, whispering to each other that "Raj Sir explains even the toughest GST issues as if he's telling a bedtime story.")
Scene 8 - Punctuality and Dedication
CA. Ravi: Sir, I must ask-how are you so punctual? You arrive at 10:30 sharp, never miss deadlines, and I honestly can't remember you taking a leave. Don't you get tired?
CA. Raj Jaggi: (calmly) Work is like a puja. If I can be punctual for a movie or a wedding, why not for office? Dedication is the best insurance for a CA's career.
CA. Ravi: (sheepishly) Umm… Sir, unlike you, we young CAs sometimes need leaves for… you know… urgent matters.
CA. Raj Jaggi: (raising eyebrows playfully) Urgent matters? Like watching the first day, first show of a Salman Khan film or meeting a girl friend or a boy friend or excursion trip etc.
CA. Ravi: (laughing) Sir, how did you guess?
CA. Raj Jaggi: (with a twinkle) CA. Ravi, half my GST knowledge comes from reading, the other half from observing excuses of young CAs!
CA. Ravi: (folding hands dramatically) Sir, I surrender. You are the GST Baba of discipline.
Scene 9 - Motivational Turn
CA. Ravi: Honestly, Sir, your sincerity is intimidating. Don't you ever feel you're missing out on life by not taking leaves or by always being so disciplined?
CA. Raj Jaggi: (thoughtfully) No, CA. Ravi. Discipline doesn't reduce life-it multiplies it. I get joy not just from holidays, but from guiding articles, respecting staff, and serving clients. Every day in office is a holiday if you love your work.
CA. Ravi: (in awe) Sir, you make GST sound like a philosophy subject.
CA. Raj Jaggi: (chuckling) Maybe because it is. GST is not just Goods and Services Tax-it is also "GOOD SINCERITY AND TEAMWORK."
Scene 10 - Inspirations Behind Raj's Personality
CA. Ravi: Sir, one thing always puzzles me. How do you manage to stay so calm, polite, and soft-spoken-whether it's with articles, staff, or even clients who sometimes behave as if GST officers are hiding under their bed?
CA. Raj Jaggi: (smiling gently) Ah, CA. Ravi, that's not magic. It comes from the people who inspire me.
CA. Ravi: (curious) Really? Who are they? Some big GST experts?
CA. Raj Jaggi: (laughs) No, beta. My inspiration doesn't come from tax laws-it comes from life.First, Amitabh Bachchan. His dignity, his humility, and his ability to speak perfect Hindi and English with equal grace have always motivated me. If the Shahenshah of Indian cinema can remain soft-spoken and respectful, why shouldn't I?
Second, my late wife, Renu. She was perpetually soft-spoken and amiable. No matter how tense the situation, she always believed that kindness disarms even the harshest words. I try to carry her voice in my every single day.
And third, the great lyricist Anand Bakshi ji. His creativity, the way he could turn simple everyday thoughts into immortal lines-that inspires me in my writing. When I draft a Preface or write "About the Author," I remember his magic: touch hearts with simplicity, not with complexity.
CA. Ravi: (genuinely touched) Wah, Sir… that explains it! So, your personality is like a perfect mix: Bachchan Sahab's dignity, Renu ji's kindness, and Anand Bakshi ji's creativity.
CA. Raj Jaggi: (smiles) Exactly, Ravi. You can't be a good CA only by reading laws-you must also read life. Laws give knowledge, but people give wisdom.
CA. Ravi: (softly) Sir, that's beautiful. I think even your "Cut, Copy, Paste" critic like me wants to "Cut" inspiration from you, "Copy" your humility, and "Paste" it in my own life.
CA. Raj Jaggi: (laughing warmly) Finally, a CCP worth following!
(Both burst into laughter, and even the articles nearby can't help but clap softly at this moment of wisdom.)
Scene 11 - The Mentor Behind the Master
CA. Ravi: Sir, after listening to your inspirations, I have one more doubt. Everyone in the office treats you as a GST encyclopaedia. Honestly, sometimes I think you know more than the official GST portal itself. Tell me, who do you learn from?
CA. Raj Jaggi: (smiling humbly) Ah, Ravi, even the best dictionaries need an editor. For me, that guiding editor is CA Ashok Batra ji.
CA. Ravi: (excited) Oh yes, I've heard people call him the "Narendra Modi of GST," some call him the "Amitabh Bachchan of GST," and others even call him the "University of GST" all by himself. Which one do you agree with, Sir?
CA. Raj Jaggi: (laughs warmly) Honestly, Ravi, he is all three. Like Modi ji, he has tireless energy and vision. Like Amitabh Bachchan, he has charisma, dignity, and command over language. And like a University, he is an ocean of knowledge-where every interaction feels like a lecture that leaves you wiser.
CA. Ravi: (grinning) Wah, Sir, so you're basically doing a PhD under this "University of GST"?
CA. Raj Jaggi: (nodding with a twinkle) Exactly. Under his meticulous mentorship, I keep learning every single day. His persistent desire for learning and perfection reminds me that no matter how many decades you spend in this profession, you remain a student forever.
CA. Ravi: (humorously) Sir, if Ashok Batra ji is the University, then you must be the gold medallist topper. And I… well, I'm still attending freshers' week!
CA. Raj Jaggi: (patting Ravi's shoulder) Don't worry, beta. In GST, the degree isn't given once-it is renewed every time you open a new notification. Keep learning, and one day you'll graduate with honours too.
CA. Raj Jaggi (after a pause, with a smile): And I must add, Ravi-learning is not just from seniors. In our office, we also have CA Sakshi Goel-young, dynamic, ever-willing to learn and improve, cooperative, and soft-spoken. Her energy and eagerness to grow inspire me too. It proves that wisdom is not only at the top-it is also growing at the roots.
CA. Ravi: (thoughtful) That's true, Sir. You're teaching me today that humility means learning from both seniors and juniors.
CA. Raj Jaggi: Exactly, Ravi. Knowledge is like GST input credit-you should take it wherever it is available, provided it's genuine!
(Both laugh, and the articles nearby nod, while even the staff smiles proudly seeing the harmony in their office culture.)
Scene 12 - A Gentle Resolution
(The office clock strikes 7 p.m. Papers scattered, CA. Ravi 's phone battery dead, CA. Raj Jaggi still highlighting peacefully.)
CA. Ravi: Sir, you've convinced me. From now on, I'll give at least 30 minutes daily to reading Notifications, Circulars and on the top of it our own office publications on GST before jumping to Google.
CA. Raj Jaggi: (patting his shoulder) That's the spirit. Combine your speed with my depth-we'll have the perfect recipe for success.
CA. Ravi: Deal! But sir, one condition-you must promise to watch WhatsApp reels once.
CA. Raj Jaggi: (laughing) Agreed! But don't expect me to CCP my dance steps.
Concluding Remarks
In that prestigious CA. office, two generations shook hands-not on methods, but on mindset.
- CA. Raj Jaggi believed in the discipline of reading.
- CA. Ravi believed in the speed of CCP.
Both were right-but only together were they complete.
Reading gives roots. Technology gives wings. A CA. needs both to fly-and yet stay grounded.
So, whether you are a CA. Raj Jaggi with your highlighter or a CA. Ravi with your search bar, remember:True professional wisdom lies not in "Cut, Copy, Paste," but in "Comprehend, Connect, and Practice."
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