Email  

GST Articles & Updates

About J. Harjai & Associates

J. Harjai & Associates was established in April 2004 as a tax litigation and advisory firm. It has since expanded to cover a wide array of tax, assurance, corporate and other financial advisory services. It has a well established reputation for delivering quality and services to its clients.

The evolution of J.Harjai and Associates is characterized by its focus in the early years of the practice on taxation services to corporate and individuals. The size of the firm rapidly increased in a short span of time with the economy booming which led to the associating young & skilled professionals. With the liberalization of the Indian economy, the firm started providing services in virtually all fields of taxation and corporate services viz Consultancy, Compliances and Litigation for all direct and indirect taxation and corporate laws. Apart from the same firm is providing its services in financial planning and structuring.

Our Vision

To emerge as a most trusted and reliable financial advisory firm in the region by ensuring value added services to our clients without compromising highest level of ethical standards. We want a continuous culture of growth, satisfaction & enthusiasm for all stakeholders of our firm.

Our Mission

To deliver global practices with the local touch that brings qualitative assurance, optimum and personalised solution for clients which is to be achieved through high quality services in terms of contents and utility for the end user. The underlying agenda is to endure relationship building on the basis of honest and dedicated services by team.

Our Core Values-

Our values have been defined in terms of what we are today and we will always be committed to uphold these values in future:

  • Integrity
  • Timely Qualitative services
  • High standard of ethics
  • Client Satisfaction
  • Team work

Updates

31 Jul 20
Service provided by Intermediary in India at location of Supplier of Service subject to GST: Gujarat High Court
Service provided by Intermediary in India at location of Supplier of Service subject to GST: Gujarat High Court
Big Story | Will GST Council raise rates to compensate states?
GST: CBIC notifies Schema for E-Invoice, SEZ units are excluded from E-Invoicing
30 Jul 20
Assocham President: Slash GST Rate, One-Time Loan & Promote Demands
Individuals must Deduct TDS on Payments to Contractors even in Absence of Contract: Supreme Court
Union Finance Secretary Says Centre in No Position to Pay GST Dues to States: Report
States face fresh pressure for GST rate rationalisation
CBDT again extends Due date of filing Income Tax Returns for FY 2018-19
29 Jul 20
Act for the GST Refund Claims within 15 Days or Pay Interest: Delhi HC
Service Tax not applicable on Collection of Octroi for Entry of Goods in discharge of Sovereign Privilege: CESTAT
Relief likely for auto sector on GST, road tax, cess; move to cut cost of vehicle ownership
Centre unable to pay GST dues to States: Union Finance Secretary
28 Jul 20
Decision based on a Debatable point of View can’t be subject to Rectification: ITAT
Centre Releases Rs 13,000 Crore To States, UTs As Last Tranche Of Pending GST Compensation For 2019-20
GST Compensation: Centre Released Rs 1,65,302 Crore to States/UTs for FY 2019-20 against Rs 95,444 crore cess collection
No TDS on Payment to Non-Resident Indian for Purchase of Raw Material: ITAT grants relief to Honda Cars India
27 Jul 20
GST: Kerala Govt. issues Guidelines to file periodic Return in GSTR-3B to avoid Incorrect Disclosure of ITC
ITAT directs AO to allow Depreciation on Actual Cost of Assets without reducing the amount of Subsidy to Nestle India
Amount on which TCS not collected from buyer to be reported: CBDT notifies Income-tax (17th Amendment) Rules, 2020
26 Jul 20
High Court to formulate Substantial Question of Law & only thereafter hear Appeal on Merits: Supreme Court
GSTN New System to Send Liability Statement in GSTR 1 Supply Return Via Email
Businesses with More Than INR 500 Crore Turnover to Record GST e-Invoices from Oct
25 Jul 20
Allow TRAN-1 & TRAN-2 Return Filing If failure of Appellant was due to Technical Glitches on Common Portal: Chhattisgarh HC directs Commissioner to refer matter to GST Council
Govt. likely to announce Advance version of existing GST Return Filing system by October 1, 2020
GST e-invoicing compliance threshold raised, now for sales up to Rs 500 crore
GST Rates Can Be Reduced Further As Tax Base Increases: Finance Secretary
24 Jul 20
Allow TRAN-1 & TRAN-2 Return Filing If failure of Appellant was due to Technical Glitches on Common Portal: Chhattisgarh HC directs Commissioner to refer matter to GST Council
E-invoicing of GST compulsory from Oct 1, with higher threshold
Govt dumps new GST return system; to continue with modified version of existing one
GST I-T mop up in Q1 very encouraging, indicates economic recovery: Finance secy
23 Jul 20
Coal Handling & Distributor Charges to Attract 18% GST for Supplies: AAR
18% GST applicable on Renting Non A/c Buses in the name of APSRTC: AAR
Explained: How lower mop-up has translated into delayed GST compensation
Directorate General of GST Intelligence detects Rs 72 crore tax evasion
22 Jul 20
18% GST on Coal Handling and Distributor Charges whenever Supply is made to Consumers: AAR
ITC can be claimed on Water Slides but not on Site Development and Swimming Pools, rules AAR
Input Tax Credit can’t be claimed on Lift procured and Installed in Hotel Buildings, says AAR
CBIC enables Filing Form GSTR-4 Annual Return by Composition Taxpayers on GST Portal
21 Jul 20
Madras HC has Held that Time Limit Under GST Transactional Credit, Mandatory
e-Campaign for Income Tax Voluntary Compliance Started by CBDT
Rajasthan Govt appoints Arvind Mishra as an Additional Commissioner at State Level Screening Committee on Anti-Profiteering
MCA extends term of office of Judicial Member as Acting President, at NCLT for 1 month
20 Jul 20
GST theft will stop, this plan of UP finance minister to crack down on those who defraud the government
No Capital Gain Tax on Conversion of Land held as Stock, Transferred upon HUF-partition: Karnataka HC
GSTN issues Advisory on Interim measure for Filing Revocation of Cancellation Order in Appeal Channel
19 Jul 20
COVID-19: CBIC to clear pending GST Registrations under ‘Special Drive’ by July 30
Time limit for availing transitional credit under GST is mandatory, says Madras HC
Govt blocked fake GST claims worth ?1,875 cr: Official
18 Jul 20
ransitional ITC cant be availed of except within the stipulated Time Limit: Madras HC
1,377 risky exporters who claimed Rs 1,875 crore GST refunds not traceable in principal place of business
CBIC gives nod to clear Pending GST Registrations under special drive by July 30

Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
07 Aug 20 Payment of TDS of July 2020 (For Govt deductors paying through challan)
10 Aug 20 Return of TDS (Tax deducted at source) with payment of tax (GSTR-7) for the month of July 2020
10 Aug 20 Statement by e-commerce operator with tax (GSTR-8) for the month july 2020
11 Aug 20 Filing of GSTR-1 for the month of July, 2020
13 Aug 20 Filing of GSTR-6 for input service distributor for the month of July 2020
14 Aug 20 Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of June, 2020.
14 Aug 20 Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of June, 2020
15 Aug 20 Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2020
15 Aug 20 P.F Payment for the month of July 2020
15 Aug 20 ESIC Payments for the month of July 2020
15 Aug 20 furnishing of Form 24G by an office of Government where TDS for m/o July 20 has been paid without production of a challan
20 Aug 20 Filing of GSTR-5 for Non-resident foreign taxpayer for the month of July 2020
20 Aug 20 GST Return for NRI OIDAR service provider for the month of July 2020 (GSTR 5A)
30 Aug 20 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of July 2020
31 Aug 20 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of July 2020
07 Sep 20 Payment of TDS of August 2020 (For Govt deductors paying through challan)
10 Sep 20 Statement by e-commerce operator with tax (GSTR-8) for the month August 2020
10 Sep 20 Return of TDS (Tax deducted at source) with payment of tax (GSTR-7) for the month of August 2020
11 Sep 20 Filing of GSTR-1 for the month of August, 2020
13 Sep 20 Filing of GSTR-6 for input service distributor for the month of August 2020
14 Sep 20 Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of July, 2020
14 Sep 20 Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of July, 2020
15 Sep 20 P.F Payment for the month of August 2020
15 Sep 20 ESIC Payments for the of August 2020
15 Sep 20 furnishing of Form 24G by an office of Government where TDS for m/o Aug 20 has been paid without production of a challan
20 Sep 20 Filing of GSTR-5 for Non-resident foreign taxpayer for the month of August 2020
20 Sep 20 GST Return for NRI OIDAR service provider for the month of August 2020 (GSTR 5A)
30 Sep 20 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of August 2020
30 Sep 20 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of August 2020
30 Sep 20 Audit report under section 44AB for the assessment year 2020-21 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on September 30, 2020).
30 Sep 20 Annual return of income for the assessment year 2020-21 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) wor
07 Oct 20 Payment of TDS of September 2020 (For Govt deductors paying through challan)
10 Oct 20 Return of TDS (Tax deducted at source) with payment of tax (GSTR-7) for the month of September 2020
10 Oct 20 Statement by e-commerce operator with tax (GSTR-8) for the month September 2020
11 Oct 20 Filing of GSTR-1 for the month of Sep, 2020
13 Oct 20 Filing of GSTR-6 for input service distributor for the month of Sep 2020
15 Oct 20 Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of August, 2020.
15 Oct 20 Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of August, 2020
15 Oct 20 P.F Payment for the month of September 2020
15 Oct 20 ESIC Payments for the of September 2020
15 Oct 20 Submission of Forms No.15G, 15H,27C for the quarter ending 30th Sep, 2020
15 Oct 20 furnishing of Form 24G by an office of Government where TDS for m/o Sep 20 has been paid without production of a challan
18 Oct 20 Filing of CMP-08 for the quarter Jul-Sep 2020
20 Oct 20 Filing of GSTR-5 for Non-resident foreign taxpayer for the month of Sep 2020
20 Oct 20 GST Return for NRI OIDAR service provider for the month of Sep 2020 (GSTR 5A)
30 Oct 20 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of September 2020
30 Oct 20 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of September 2020
31 Oct 20 Filing of GSTR-1 for the quarter Jul-Sep, 2020
31 Oct 20 Quarterly statement of TDS deposited for the quarter ending September 30, 2020

Reach Us

Address : 208-209, Brij Anukampa,
K-13, Ashok Marg,
C-Scheme, Jaipur 302001
Phone : +91 141 4017982
Fax : +91 141 2373224
Email : contactus@jharjai.com