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


    30 Nov 21
    GST Law Requires Needful Amendments But Hard to Implement
    Taxpayers can now withdraw GST Registration before action is initiated: CBIC
    Taxpayers can now withdraw GST Registration before action is initiated: CBIC
    Royalty from Operator Agreement not chargeable to Income Tax under Indo-US Tax Treaty: ITAT
    29 Nov 21
    ICAI Triennial Elections 2021: Know the Voting Process
    ICAI finds 17 Chartered Accountants Guilty of Professional Misconduct
    Delhi HC quashes plea questioning Authority of NCLAT cancelling Company’s License for deliberately concealing crucial facts
    No Income Tax Evasion done by Assessee as it is for parties to Settle the Sale consideration for Transfer of respective Shares in Property: Delhi HC
    28 Nov 21
    Calcutta High Court deletes disallowance on account of Slump Sale of Chemical Undertaking
    Simple to Understand ROC Compliance with e-Filing Forms
    27 Nov 21
    ITC not allowed to be claimed if Concessional Rate of 5% GST is opted: AAR
    18% GST on Design, Supply, Installing, Testing & Commissioning of Train Collision Avoidance System in Locomotives: AAR
    No GST on Printing of Pre-examination material for Educational Boards Or Universities: AAR
    GST payable on Telecom Services provided by Airtel to Greater Hyderabad Municipal Corporation: AAR
    26 Nov 21
    Amount collected as Membership Subscription, Admission Fees from Members by Rotary Club to meet Expenses to be considered as Supply of Services under GST: AAR
    CBIC extends Validity of NOC issued for Alcoholic Beverages Bottled in Origin & in Bulk
    Claim of Budgetary Support under GST can’t be rejected as it was made for period prior to Registration: Sikkim High Court grants relief to Glenmark
    Punjab & Haryana HC directs GST Dept. to grant appropriate time to Subway before forcing it to pay differential GST on IPR
    Is India Prepared for Single GST Rate after 5 years of GST Implementation?
    State bound to Recover differential VAT from dealers: Kerala High Court upholds Validity of Demand Notices
    25 Nov 21
    Mere deduction of TDS doesn’t close Chapter of Tax Liability unless deposited in Govt treasury: Gujarat HC allows Income Tax Refund to Pilot of Kingfisher Airlines
    ICAI submits Pre-Budget Memorandum, 2022
    CBIC issues Instructions on Import of Wireless Equipment by Telecom Service Providers on basis of self-declaration
    Cryptocurrency Bill in Parliament: Govt to Ban Private Cryptocurrencies in India, Create Official Digital Currency
    Benefit of ITC can’t be frustrated on Ground of Technicalities: Madras HC directs GST Authority to allow Filing of revised Form TRAN-1 by opening GST Portal
    23 Nov 21
    Check the Benefits of Tax Deductions & Exemptions
    Solved! Confusion Between Old or New Tax Regimes for ITR
    18% GST Exigible on Services Provided by Airbus Group as it qualifies as Intermediary Services, affirms AAAR
    CBIC Circulates GST SCNs and Adjudication Process Guidelines
    Mahindra Renewables eligible to be compensated for increase in Capital Cost due to Introduction of GST: CERC
    22 Nov 21
    CBIC issues Instructions on Issuance of SCNs and Adjudication Process in pre-GST regime
    7% More GST Rate on Apparel, Fabrics & Footwear from Jan 2022
    Telangana AAR: GST Levy Only Works Contract in Land Agreement
    21 Nov 21
    Policymakers Back Review of GST Slabs
    GoM Meeting May Soon to Finalise GST Recommendations on Rates & Exemptions
    Common Parlance Test’, ‘Marketability Test’; ‘Popular Meaning Test’ are tools for Interpretation to arrive at decision on Proper classification of Tariff Entry: Karnataka High Court directs recomputation of Sales Tax
    Revision of Returns under GST: Two sides of the Coin
    19 Nov 21
    Tamil Nadu Govt. issues instructions regarding Levy of Penalty for Minor defects in E-Way Bill not intended for GST Evasion
    CESTAT grants of IGST Refunds paid on Imported Goods demanded when there is no intention to take Release of Goods
    Certification or Declaration under GST Rules not required to be furnished along with Application for Refund of Excess Balance in Electronic Cash Ledger: CBIC
    Registered Person under GST need not mandatorily utilise DS or TCS amount credited to electronic cash ledger only for discharging GST liability, clarifies CBIC
    18 Nov 21
    Relief to Celestial Aviation Trading: Delhi HC allows Nil Rate of withholding Tax under India-Ireland DTAA on Aircraft leased to AIL
    17 Nov 21
    Tamil Nadu Govt. issues instructions regarding Levy of Penalty for Minor defects in E-Way Bill not intended for GST Evasion
    CESTAT grants of IGST Refunds paid on Imported Goods demanded when there is no intention to take Release of Goods
    CA Election 2021: ICAI notifies Appointment of Authorized Representatives at Polling Booths
    Relief to Swiggy: Karnataka High Court allows GST Refund as payment made to GST Dept as goodwill gesture during Investigation can’t be taken as Self-Ascertained Tax
    After Effects If Late Payment Done to Vendor Under MSME Act
    IFSCA Advises New Amendments in GST & SEZ Act on Ship Leasing
    16 Nov 21
    Cancellation of GST Registration of Businesses on Hyper Technical grounds Adversely impacts employment and Revenue: Calcutta High Court
    Punjab & Haryana High Court grants Bail to person accused of submitting Fake Documents on GST Online platform for Falsely utilizing ITC
    GST Evasion: CGST Officials unearth Input Tax Credit fraud of around Rs 34 cr involving 7 Firms
    Karnataka High Court allows Adjustment of Excess Amount paid as Pre-deposit under SLVDR Scheme

    Due Date Reminder

    Jan Feb Mar Apr May June
    July Aug Sep Oct Nov Dec
    31 Dec 21 GST Annual Return for 20-21. Mandatory if Turnover > 2 cr.
    31 Dec 21 Self certified GST Audit Report for 20-21. Mandatory if Turnover > 5 cr.
    31 Dec 21 Efiling of Annual Statement of Equalisation Levy for 2020-21. (Google Tax/Tax on Digital Ads by service recipient on payments above 1 lac to a foreign service provider)
    31 Dec 21 Application for exercise of option of New Scheme of income tax in ITR
    31 Dec 21 Filing ITR for AY 2021-22 for non-audit cases. (extended due date)
    31 Dec 21 Statement of foreign remittances by authorized dealers for Sep quarter.
    31 Dec 21 Uploading declarations received in Form. 15G/15H during quarter ending June.

    Reach Us

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