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


    14 Nov 22
    Why merging GST NAA with CCI may not be a prudent move
    Insurance companies commission to agents under GST scrutiny
    Proper filing of Form 10 manually with Income Tax Return: ITAT grants exemption u/s 11 of Income Tax Act
    13 Nov 22
    HC Cancels Tax Penalty Using MOV-09 Form as GST SCN Sent to Driver
    ITAT Allows Tax Liability U/S 206C as Taxpayer Didn’t File 27C Form
    12 Nov 22
    No TDS on Payment of Credit/Debit Card Commission to Domestic Banks: ITAT deletes Disallowance
    GST Cir 182/2022 for Transitional Credit Claim Verification
    AAR: No GST Levy on E-commerce Firms for 3rd Parties Cab Services
    Income Tax Portal does not allow Bulk Uploads: ITAT allows Manual Submission of Documents
    11 Nov 22
    Brick Manufacturers Request Govt to Back 1% GST Rate From 6%
    Missing GST Deadlines This Month will Cost You: CBIC Reminds Taxpayers
    Re-Opening of GST TRAN-1/TRAN-2: CBIC issues Guidelines and Checklist for Verification of Transitional Credit
    Amendment in GST Return Format: Taxpayers Concerned about Changes in ITC
    CBIC Clarifies GST Refund-Related Issues
    08 Nov 22
    Govt eyes tighter audit to boost GST mop-up
    Contribution to EPF and ESI Funds Allowable, if Paid before Due Date of Filing Income Tax Return: ITAT
    elangana HC dismisses Plea seeking Rectification of GSTR-1
    UP: 26% Increase in Tax Revenue as Compared to Previous F.Y.
    07 Nov 22
    Liquidated Damages Recoverable on Account of Delay in Commissioning is not Supply, No GST: AAAR
    GST: Commencement of Investigation is a Judicial Bar for Advance Ruling, says AAAR
    Industrial Safety Belt not exceeding Rs. 1000 sale value, taxable at 5% GST: AAR
    ITAT Removes Addition as A.O. Didn’t Give Option for Witness Cross-Examination
    06 Nov 22
    GST AAAR: No Tax on Restorable Liquidated Damages from Bi-electric for Order Delay
    ITAT: Profits From Reinsurance Businesses Aren’t Taxed Due to PE in India
    05 Nov 22
    ITAT Revokes Order Since Assessee Does Not Incur Variation in Income Return
    TDS not Leviable on Non-Convertible Debentures and Fixed Deposit of Value less than Rs.5,000/-: Supreme Court Upholds HC Order
    Implementation of mandatory mentioning of HSN codes in GSTR-1
    Advisory on Filing TRAN forms for Taxpayers from Daman and Diu & Ladakh
    No Service Tax on amount received as Facility Charges attributable to Electricity Expenses: CESTAT quashes demand of Rs 1 Cr
    Govt Notifies IIPDF Scheme for Financial Support for Project Development Expenses of PPP Projects
    04 Nov 22
    GST Dept cannot Refuse to Release Goods and Conveyance Once Assessee Complies with Provisions of S. 129 (1)(c): Kerala HC
    GST Demand Penalty cannot be based on Presumption: Allahabad HC
    GST on Sale of Developed Land: Madhya Pradesh HC directs BDA to Reconsider 12% Levy on Plots
    GST AAAR: Arrangement of Railway Electric Loco Sheds Come Under Composite Supply
    03 Nov 22
    Filing of Supplementary Charge Sheet insufficient to Deny Bail in Money Laundering Matters: Gauhati HC
    GST mop-up crosses Rs 1.5 lakh crore in October, growth slows to 17%
    CBIC Notifies Payment Process Guidance of Pre-deposit for Cases
    Oct 2022 GST Collection Gets 18% Growth from Same Month Last Year
    01 Nov 22
    Decriminalization of GST Offences: Centre may Avoid Criminal Prosecution below Threshold Limit of Rs. 20 Crore, Reports
    GST to be paid on Value of Free Diesel filled in Vehicle: AAR
    ITAT Quashes Addition as Cash Deposited for Low-Cost Marriage
    ITAT Cancels Disallowance Due to Absence of Exempted Income U/S 14A
    31 Oct 22
    Form No.67 is not mandatory but a directory requirement, Disallowance of FTC due to delay in filing the same not valid: ITAT
    Mere filing of VAT Returns will Not Prove Genuineness of Purchase Without Inquiry: Delhi HC upholds Income Tax Addition
    Govt Thinking to Decriminalize GST Offences for Evasion up to 2 Crore
    30 Oct 22
    ITAT Removes INR 40K Late Fees Before Jun 2015 Tax Deduction Period
    ITAT: Eligible for Tax Deduction Any Sum Received as a Bonus by Employees
    Main Things to be Notified U/S 134 for Directors’ Report
    29 Oct 22
    5% GST applicable for Sale of Out Board Motors for use in Fishing Vessels: AAR
    Due Date Extended for filing of TDS Statement in Form 26Q Only, Other Forms Shall be filed within 31st October: Income Tax Dept

    Due Date Reminder

    Jan Feb Mar Apr May June
    July Aug Sep Oct Nov Dec
    28 Nov 22 Return for October by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
    29 Nov 22 Half yearly Audit Report from April to September of Reconciliation of Share Capital by Unlisted Public Companies.
    29 Nov 22 Annual Return by OPCs and Small Companies.
    29 Nov 22 Annual Return by other companies
    30 Nov 22 Annual return filed by Statutory Auditor with the National Financial Reporting Authority (NFRA) respect of entities covered in Clause 3(1)(a) to 3(1)(e) of NFRA Rules 2018. It will not cover tax audits, Limited review & Quarterly audits.
    30 Nov 22 Deposit of TDS u/s 194-IA on payment made for purchase of property in October.
    30 Nov 22 Deposit of TDS on certain payments made by individual/HUF u/s 194M for October.
    30 Nov 22 Deposit of TDS on Virtual Digital Assets u/s 194S for October.
    30 Nov 22 Filing of Income Tax Return where Transfer Pricing applicable.
    30 Nov 22 Statement of foreign income offered for tax for the previous year and of foreign tax deducted or paid on such income. (if due date of ITR is 30 November).
    30 Nov 22 Claim input tax credit (ITC) for 21-22 in GSTR-3B. Issue Credit/Debit notes for 21-22 .
    30 Nov 22 Application for exercising option under Explanation to section 11(1) to apply income of previous year in the next year or in future (if due date of ITR is November 30).
    30 Nov 22 Filing of Statement to accumulate income for future application u/s 10(21) or  11(1) (if due date of ITR is November 30).
    30 Nov 22 TDS Statements Non-salary payments to Residents for September quarter.

    Reach Us

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