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GST Articles & Updates

  • 22 Feb 2019 Article on Search & Seizure - CTC Journal
  • 22 Feb 2019 Article on Time Of Supply - PHD Chamber
  • 22 Feb 2019 Article On Anti Profiteering - CTC Journal
  • 22 Feb 2019 Article on Revised GST Law - ICSI Journal
  • 18 Jul 2017 GST - GST stands for Goods & Service tax.
  • 09 Apr 2016 About Us - J.Harjai &Associates was established in April 2004 as a tax litigation and a...
  • 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

    30 Jun 26
    UPERC Allows Pass-Through of GST Rate Cut Benefits to Consumers Under PM-KUSUM Projects
    Orissa HC: No GST Demand After Pre-Proceeding Reversal of Wrongly Availed ITC
    Telangana HC Allows GST Appeal Against Unsigned Section 73 Assessment Order
    ICAI Strengthens AI Push with Sarvam AI Partnership and New AI Certification Course
    29 Jun 26
    CBDT Notifies University of Hyderabad and PHFI as Approved Scientific Research Institutions Under Income Tax Act, 2025
    Income Tax Department Enables Online Challan Correction Facility
    MCA Releases Corporate Mitra Scheme Guidelines 2026
    RBI Issues Credit Derivatives Master Direction 2026
    28 Jun 26
    Orissa HC: No GST Demand After Pre-Proceeding Reversal of Wrongly Availed ITC
    UPERC Allows Pass-Through of GST Rate Cut Benefits to Consumers Under PM-KUSUM Projects
    GST Portal Upload of Assessment Order Is Valid Communication; Writ Can’t Replace Appeal
    27 Jun 26
    Delhi HC Issues Notice on Plea Challenging GSTAT Appeal Deadline, Seeks Extension for Pre-April 2026 Orders
    Allahabad High Court Declines GST Petition Filed After Expiry of Statutory Appeal Limitation
    Andhra Pradesh HC Directs Fresh GST Orders, Refuses Composite Demands for Multiple AYs
    26 Jun 26
    ITAT Bangalore Allows TDS Credit Despite Non-Claim in Original ITR
    RBI Withdraws Obsolete FEMA Circulars to Simplify Foreign Exchange Regulatory Framework
    Income Tax Department Enables Online Challan Correction Facility
    25 Jun 26
    Mumbai ITAT Provides Relief to Salaried Taxpayer in Employer’s TDS Deposit Lapse
    Jharkhand HC Grants Bail in GST ITC Fraud Case After Four Months in Custody
    24 Jun 26
    Allahabad HC: GST Dept. Can’t Deny Registration Restoration Merely Due to Pending Appeal
    Supreme Court: GST Dept Cannot Block ITC Beyond Available Credit Under Rule 86A
    Finance Ministry Notifies Jan Vishwas Act Amendments for RBI, LIC, Insurance and PFRDA Laws from 23rd June 2026
    RBI Issues TReDS Directions 2026, Simplifies Framework for MSME Financing
    23 Jun 26
    Madras HC Upholds ?4.10 Crore GST ITC Blockage Under Rule 86A Over Alleged Fake Transactions
    MCA Grants Additional Time for Company Name Reservations and E-Form Compliance
    MCA Extends Name Reservation and E-Form Resubmission Deadlines Till July 10, 2026
    Finance Ministry Notifies Jan Vishwas Act Amendments for RBI, LIC, Insurance and PFRDA Laws from 23rd June 2026
    19 Jun 26
    Gauhati HC: Common GST SCN for Multiple Financial Years Valid When Issued Within Statutory Time Limits
    RBI Temporarily Removes Interest Rate Caps on NRE and FCNR(B) Deposits Till 30th Sept 2026
    18 Jun 26
    Bombay HC Sets Aside ?2.54 Cr GST Demand Issued Through a Single Show Cause Notice
    Kerala HC: GST ITC Cannot Be Denied if Tax Returns Filed Within Section 16(5) Deadline
    How Does ITR Software Help Taxpayers with Online Rectification
    GSTN Issues Advisory on e-Invoice API and e-Way Bill by IRN API Changes Effective from 1st August 2026
    17 Jun 26
    Bombay HC Sets Aside ?2.54 Cr GST Demand Issued Through a Single Show Cause Notice
    Kerala HC: GST ITC Cannot Be Denied if Tax Returns Filed Within Section 16(5) Deadline
    How Does ITR Software Help Taxpayers with Online Rectification
    GSTN Issues Advisory on e-Invoice API and e-Way Bill by IRN API Changes Effective from 1st August 2026
    Delhi HC Upholds 7-Day Prior Notice Before Coercive GST Action Despite DGGI Challenge
    Haryana GST Dept. Issues Instruction No. 02/2026/GST-II on Postal Intimation of SCNs and Orders
    RBI Streamlines Payment System Regulations with Comprehensive Master Directions
    16 Jun 26
    Gujarat HC: GST Recovery from Director Invalid Without Prior Notice Under Section 89
    Uttarakhand HC Allows Restoration of GST Registration After Clearance of Outstanding Tax Dues
    GST Appellate Tribunal Chennai Opens Help Desk for Stakeholders via F.No.GSTAT/CHENNAI/ADMN/2026-27
    Income Tax Act 2025: Key FAQs on Proposed Tax Exemption for FIIs Investing in G-Secs
    15 Jun 26
    FM Announces WB Govt is Planning to Establish a GSTAT Bench in Siliguri
    RBI Permits Commercial Banks to Finance REITs; Releases Final Lending Framework
    Income Tax Act 2025: Key FAQs on Proposed Tax Exemption for FIIs Investing in G-Secs
    14 Jun 26
    Karnataka HC: Healthcare Services Provided Through Partner Hospital Exempt from GST Levy
    Benefits of TDS Software for TDS Deductors & TCS Collectors
    Annexure B Filing in Refund Form Using Gen GST Software

    Due Date Reminder

    Jan Feb Mar Apr May June
    July Aug Sep Oct Nov Dec
    All
    07 Jul 26 Seller to upoad declarations received in June, from buyers for non-deduction of TCS.
    07 Jul 26 Payment of TDS/TCS of June. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected.
    07 Jul 26 Return of External Commercial Borrowings for June.
    10 Jul 26 Monthly Return by Tax Deductors for June.
    10 Jul 26 Monthly Return by e-commerce operators for June.
    11 Jul 26 Monthly Return of Outward Supplies for June.
    13 Jul 26 Quarterly return of Outward Supplies for Apr-Jun (QRMP)
    13 Jul 26 Monthly Return by Non-resident taxable person for June.
    13 Jul 26 Monthly Return of Input Service Distributor for June.
    15 Jul 26 E-Payment of PF for June.
    15 Jul 26 Payment of ESI for June
    15 Jul 26 Details of Deposit of TDS/TCS of June by book entry by an office of the Government.
    15 Jul 26 Statement by Banks etc. in respect of foreign remittances during April-June.
    15 Jul 26 E-filing of form 121 (15G/H) for April-June.
    15 Jul 26 16C
    15 Jul 26 16C
    15 Jul 26 16C
    15 Jul 26 16C
    15 Jul 26 Annual Return on Foreign Liabilities and Assets (FLA) for FY 2025-26, to be filed with RBI through the FLAIR portal by every Indian company, LLP, AIF, partnership firm and other entity that has received FDI and/or made ODI (overseas direct investment) in
    15 Jul 26 Half-yearly contribution for Jan–Jun. Contribution = No. of employees as on 30 June × Rs.24 (employee Rs.6 + employer Rs.18). Applies to establishments with 5+ employees (excluding managerial/supervisory staff drawing > Rs.2,500/month). Online payment
    18 Jul 26 Payment of tax under Composition Scheme for June quarter.
    20 Jul 26 Monthly Return by persons outside India providing online information and data base access or retrieval services, for June.
    20 Jul 26 Add/amend particulars (other than GSTIN) in GSTR-1 of Jun. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
    20 Jul 26 Summary Return cum Payment of Tax for June by Monthly filers. (other than QRMP).
    22 Jul 26 Add/amend particulars (other than GSTIN) in GSTR-1 of June quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra
    22 Jul 26 Summary Return of April-June quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry,
    24 Jul 26 Add/amend particulars (other than GSTIN) in GSTR-1 of June quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, W
    24 Jul 26 Summary Return of April-June quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odish
    28 Jul 26 Return for June by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
    30 Jul 26 26QC
    30 Jul 26 26QC
    30 Jul 26 26QC
    30 Jul 26 26QC
    31 Jul 26 26QC
    31 Jul 26 Taxpayers with Turnover below Rs 5 Crores can opt in or opt out of QRMP Scheme for Jul-Sep quarter.
    31 Jul 26 Annual Return of Deposits by Companies other than NBFCs for FY 25-26. (extended due date)

    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