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


    24 Feb 21
    Towards Shouting Over Higher Petrol & Diesel Prices FM Directed it to GST
    Karnataka AAR: 12% GST Rate for Job Work of Metal Alloy Coating or Thermal Spray
    Uber Wants Clarity in GST Structure for Its Pillion Ride Services
    GST invoice fraud: 12 individuals, including CA, arrested for ITC scam
    GST: Issue of eligibility of Transitional Credit not covered under the purview of the Advance Ruling, rules AAAR
    23 Feb 21
    Attention Mumbaikars Taxi and auto-rickshaw fares hiked: Heres what you have to shell out now
    Effective date of amendments to GST notifications is the date of publication of Notifications in Official Gazette, explains AAR
    Renting of E-Bikes and Bicycles without Operator can be taxed at Rate of 5% and 12% respectively: AAAR
    GST: Additional Director General assures Gujarat High Court about no further complaint against Officers of Undue Harassment, Threat, Pressure
    Consumer Forum fines Supermarket Rs.15,000 for charging on Carry bags with Company Logo categorized as an ‘Unfair Trade Practice
    22 Feb 21
    Karnataka High Court stays Service Tax demand on grant of Mining Lease/Royalty
    GST Council Should Consider Rationalisation, Bring Petrol Under GST: Finance Minister
    Simplify GST, trader body tells PM, says penalty system has brought ‘tax terrorism’ to country
    Delay in GST Payment: Interest to be charged on net GST liability with retrospective effect
    21 Feb 21
    GST Audit for FY 2019-20: Points to remember while filing GST Annual Return, Reconciliation Statement
    Book Profit Provisions isn’t Applicable If Income Tax is NIL: ITAT Mumbai
    ITAT deletes addition of sum paid to Tata Sons Ltd towards Subscription Paid for Brand Equity and Business Promotion Agreement
    20 Feb 21
    CBIC: INR 1k Penalty on Shipping Bill & GST Returns Mismatch in CAS
    Upcoming 44th GST Council Meeting May Merge 2 Tax Slabs (12% & 18%)
    Rajasthan Govt. issues Order on Authorization for Filing Appeal before GST Appellate Tribunal
    19 Feb 21
    Karnataka High Court quashes disallowance of 10% expenses paid to port workers as incentives
    Punjab & Haryana High Court directs Designated Committee to accept declarations filed under Amnesty Scheme
    Govt backs merger of 2 tax slabs in GST
    CBIC to charge Rs.1000 for Handling of mismatch between Shipping Bill and GST returns in Customs Automated System
    09 Feb 21
    18% GST on Forward Charge basis for providing Manpower Services to Kuvempu University: AAR
    Karnataka High Court directs Income Tax Dept. to consider provisioning of a facility in its Software to upload ITR with Actual Amount Paid
    GST Return: 3 Days left to File GSTR-7 Return for the month of Jan, 2021, reminds CBIC
    TCS on E-Commerce Operators: CBIC reminds due date of filing GSTR-8 Return
    12% GST on contract for the dredging of Wular Lake: AAR
    08 Feb 21
    Know Some Strict Rules After the Latest GST Amendments for Biz
    No Wonder Gujarat Tops The List Of States With Highest GST Collection: Gujarat HC Pulls Up GST Dept. For Their Alleged Coercive Recovery Tactics, Issues Notice
    DGFT introduces e-Tariff Rate Quota System for Imports
    Budget 2021: Govt. proposes major Economic Concessions to NRI Community
    07 Feb 21
    GST can be levied on Notional Interest on Security Deposit: AAR
    Income Tax Return: CBDT releases ITR-7 Guidance Note for AY 2020-21
    Gujarat High Court issues notice to GST Authorities for allegedly coercing, pressurising to transfer amount of Rs.9 Cr to department’s account
    06 Feb 21
    GST Evasion: Delhi High Court grants Bail to the person accused of availing fraudulent ITC amounting to Rs.10.84 Cr
    GST Evasion: Kerala GST Department arrests a person for creating Fake Invoices for ineligible ITC around Rs 5.5 cr
    18% GST applicable on Support Services for Research on Prevention of Epilepsy: AAR
    ncome Tax Return: CBDT releases ITR-7 Guidance Note for AY 2020-21
    05 Feb 21
    GST Evasion: Patiala House Court grants Bail to person alleged of wrongfully claiming ITC to the tune of Rs. 25 Cr
    GST Evasion: Patiala House Court grants Bail to person alleged of wrongfully claiming ITC to the tune of Rs. 25 Cr
    Interest on PF contribution above Rs 2.5 lakh to be taxable including government employees covered under GPF, says CBDT Chairman
    DGGI Gurugram arrests Chartered Accountant for collecting GST of Rs. 12.67 cr and withholding from onward deposit to Government
    GST: GSTN issues Advisory on Payment of Tax by Fixed Sum Method under QRMP Scheme
    04 Feb 21
    CBIC clarifies GST Audit Applicable for FY 2019-20
    Tax Professionals Body suggests govt. not to delete the provisions of GST Audit by Audit Professionals
    14th Instalment of Rs. 6,000 crore released to the States to meet the GST compensation shortfall
    GST Evasion: CGST Meerut unearths fake GST invoicing of Rs. 200 crores, One held
    03 Feb 21
    Punjab and Haryana High Court rejects Bail in bogus Tax Refund Case
    Delhi High Court directs GST Authority to decide on petitioner’s offer of giving Immovable Property and release frozen Bank Accounts
    CBIC notifies Customs Tariff (Identification and Assessment of Safeguard Duty) Amendment Rules, 2021
    MCA notifies Start-up companies to enter into scheme of Merger and Amalgamation
    Budget 2021: Govt proposes Agricultural Infrastructure Cess on Petrol, Diesel

    Due Date Reminder

    Jan Feb Mar Apr May June
    July Aug Sep Oct Nov Dec
    07 Mar 21 Payment of TDS of February 2021 (For Govt deductors paying through challan)
    10 Mar 21 Return of TDS (Tax deducted at source) with payment of tax (GSTR-7) for the month of February 2021
    10 Mar 21 Statement by e-commerce operator with tax (GSTR-8) for the month February 2021
    11 Mar 21 Filing of GSTR-1 for the month of Feb 2021
    15 Mar 21 P.F Payment for the month of February 2021
    15 Mar 21 ESIC Payments for the month of February 2021
    15 Mar 21 furnishing of Form 24G by an office of Government where TDS for m/o Feb 2021 has been paid without production of a challan
    15 Mar 21 Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of January, 2021
    15 Mar 21 Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of January, 2021
    20 Mar 21 Filing of GSTR-5 for Non-resident foreign taxpayer for the month of Feb, 2021
    20 Mar 21 GST Return for NRI OIDAR service provider for the month of February 2021 (GSTR 5A)
    30 Mar 21 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of February 2021
    30 Mar 21 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of February 2021

    Reach Us

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