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 Jun 21
    CBDT notifies CCI eligible for Section 10(46) Income Tax Exemption
    PAN-Aadhaar Linking to be completed by June 30, 2021 in the New Income Tax Portal: All you need Know
    TDS not Deductible on issue of Recharge Vouchers by Cellular Service provider at lower rates: ITAT grants Relief to Vodafone India
    Taxpayers faces 25 glitches in New Income Tax Portal 2.0
    13 Jun 21
    44th GST Council Meeting: Updates
    E-invoicing System: Helping Biz to Manage GST Compliance Easily
    Disposal of VSV matters must be completed till July 15: CBDT issues Interim Action Plan for FY 2021-22
    12 Jun 21
    Know the Reasons Why Form 26AS must be checked before Filing Income Tax Return
    Interest leviable on Default in Payment of Advance Tax installment on Returned Income, not on Assessed Income: ITAT
    TDS on Purchase of Goods to be effective from July 1
    No Addition can be made on account of Unsecured Loans if assessee proves Genuineness: ITAT
    09 Jun 21
    Writ Petition not maintainable against Show Cause Notice under GST during Assessment Proceedings: Rajasthan High Court
    Orissa HC dismisses plea challenging Office Memorandum prescribing Guidelines for Implementation of GST in Works Contract
    Income Tax Assessment order passed in Name of Deceased person void ab-initio: ITAT
    Assessee entitled to claim 15% Depreciation under Block of Assets ‘Plant and Machinery’: ITAT
    08 Jun 21
    Mere Non-Extension of Validity of E-Way Bill doesn’t amount to Tax Evasion: Telangana High Court
    GoM on GST waiver for Covid essentials submits report
    May 2021 Gets 65% Higher GST Collection Compared to May 2020
    Delhi High Court quashes Faceless Assessment Order as Time Specified in SCN was not provided by Authority
    Supreme Court E-Committee releases Draft Model Rules for Live-Streaming and Recording of Court Proceedings; Comments invited
    07 Jun 21
    ITAT allows Assessee’s Claim to Write Back Credit to Profit and Loss Account for Bad Debt made in earlier years
    Wealth Tax Assessment liability to arise once Seized Gold, Jewellery, Cash is Released: Bombay HC
    06 Jun 21
    New ITAT E-Filing Portal to go live on June 21, 2021
    Disallowance made without pointing out Excessive Salary not sustainable: ITAT
    ITAT: Business Loss incurred by Lottery Ticket distributors after exclusion of Prize Money from Net Profit eligible for set-off
    05 Jun 21
    Kerala GST Dept. issues Guidelines for Blocking of ITC under Rule 86A
    18% GST payable on Aerobic Micro-Organism or Protein derived used in Cementitious or Concrete application: AAR
    GST Evasion: Punjab & Haryana HC grants Interim Bail to Person accused of wrongful availment of ITC without Supplying Goods or Services
    02 Jun 21
    CBIC relaxes Interest Rates on delayed filing of GSTR-3B Return
    01 Jun 21
    SC stays Delhi HC order declaring IGST Imposition on Oxygen Concentrators Imported by Individuals as Unconstitutional
    GST Payment of Annuity Fees on Roads Construction Still Not Clear
    CBDT releases instructions to Income Tax Return forms for AY 2021-22
    GST Returns: Govt notifies Due Date Extension for GSTR-3B, GSTR-1, GSTR-4
    GST: Genuine Mistakes in filling up correct details of credit in TRAN-1 not to preclude Taxpayers from claiming ITC, says Delhi High Court
    ICSI eCSIN Amnesty Scheme 2021 extended
    CBIC extends GST Returns Due Date
    Govt. extends Exemption from IGST on Imports of specified COVID-19 relief material Donated from Abroad
    31 May 21
    GST Council Meet: Relaxations in timelines for Compliance under GST Laws
    Joint Holder in Husband’s Salary Account cannot be classified as Undisclosed Foreign Account: ITAT
    MCA adds 22 more Forms in List of Forms providing Waiver of Additional Fee
    GST Council Meeting Highlights | Support govt announcement post GST council meeting on Amnesty scheme: Cygnet Infotechs MD Niraj Hutheesing
    30 May 21
    On-Money not found Credited in Books of Account during Search proceedings can’t be brought to Tax: ITAT
    Exempt essential Corona Medicines from GST at least for Temporary period, says Tamil Nadu FM in maiden speech during GST Council Meet
    GST: Delhi High Court directs Re-Open Online Portal to enable petitioners to file Form TRAN-1 Electronically by 30th June
    27 May 21
    CBIC extends Validity of AEO Certification to Ease of Renewal Process
    Bombay HC Refuses Writ of Coca -Cola India That Challenged SCN of GST Dept
    Controversial Ruling by MH AAR As Liasion Activities Levy GST
    26 May 21
    Cut GST rates on COVID essentials, set up dispute resolution body: Punjab FM writes to Sitharaman
    CBDT issues Clarification on Limitation Period for filing of Income Tax Appeals before CIT (Appeals)
    NSDL releases New Features in e-TDS, TCS
    Fast Track approvals for Imported Cylinders, Pressure Vessels for storage, Transportation of Medical Oxygen: CBIC notifies Relaxations

    Due Date Reminder

    Jan Feb Mar Apr May June
    July Aug Sep Oct Nov Dec
    25 Jun 21 Deposit of GST of May under QRMP scheme.
    30 Jun 21 Statement of Reportable Account u/s 285BA(1) for Calender year 2020.
    30 Jun 21 Quarterly return of non-deduction at source by banks from interest on time deposit for Mar quarter.
    30 Jun 21 Application for fresh approval u/s 80G(5) if approval taken before 1.4.21.
    30 Jun 21 Application for fresh registration by a charitabletrust etc which wants to claim exemption u/s 11/12, if approval taken before 1.4.21.
    30 Jun 21 Statement of Financial Transactions by Assessees liable to Tax Audit receiving cash above 2 lacs against sales & Dividends, Interest, Capital Gains etc. for FY 2020-21.
    30 Jun 21 TDS Statements for Q4 of 20-21.
    30 Jun 21 Annual Return of Equalisation Levy for FY 2020-21
    30 Jun 21 Linking of PAN with Aadhaar.
    30 Jun 21 Updation or confirmation of IEC details for 2021-22 between 1.4.21 to 30.6.21. Non-compliance to result in deactivation of IEC code.
    30 Jun 21 Payment of disputed amount of tax without additional payment under Vivad se Vishwas Scheme .
    30 Jun 21 Updation at Income tax portal of UDIN for Audit Forms / Audit certificates uploaded from 27.4.20 .
    30 Jun 21 Return of Securities Transaction Tax for FY 2020-21 by Listed Cos/Mutual Funds.
    05 Jul 21 Summary Return of Jan-Mar quarter by Quarterly filers without late fee and interest 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, Andaman and Nicobar Islands or Lakshadweep.
    05 Jul 21 Payment of TDS/TCS deducted /collected in April.
    06 Jul 21 Payment of TDS/TCS deducted /collected in May.
    05 Sep 21 Summary Return of Jan-Mar quarter by Quarterly filers without late fee and interest in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,Chandigarh or Delhi.

    Reach Us

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