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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

    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
    13 Jun 26
    Next GST Council meeting to focus on `process reforms`, inverted duty structure fixes
    Income Tax Act, 2025: CBDT Organises Webinar on Cross-Border Taxation and Transfer Pricing
    Madras HC Quashes Ex-Parte GST Order, Allows ITC Verification Under CBIC Circular in GSTR-3B and GSTR-2A Mismatch Case
    10 Jun 26
    Customs Duty Exemption Expanded: Govt Inserts New Entry 825A with Nil Customs Duty on Goods Under Tariff Item 26020010
    SEBI Warns of Asset Attachment for Non-Payment of Rs 5.31 Lakh Penalty in Illiquid Stock Options Case
    GSTN Extends Mandatory `Ship To GSTIN` and E-Way Bill Closure Features to 1st August 2026
    MP HC: Taxpayers Must First Pursue GST Appellate Tribunal Appeals Before Invoking Writ Jurisdiction
    Orissa HC Quashes GST Appeal Rejection Over Incorrect Limitation Calculation
    CESTAT: Transportation Without a Consignment Note Does Not Constitute a Taxable GTA Service
    09 Jun 26
    CBDT Releases Guidelines for Compulsory Income Tax Scrutiny During FY 2026-27
    Gauhati HC Examines GST Registration Cancellation, Notes Taxpayer Was Unaware of SCN Due to Lack of Portal Access
    Meghalaya HC Dismisses Writ Petition Challenging ?112 Crore GST Demand, Advises Assessee for Appeal
    CBDT Notifies Guidelines for Compulsory Complete Scrutiny of ITRs in FY 2026-27
    08 Jun 26
    RBI Simplifies FPI Investment Rules in Government Securities
    CBDT Releases Guidelines for Compulsory Income Tax Scrutiny During FY 2025-26
    07 Jun 26
    Finance Ministry Notifies Directorate of Naval Intelligence Under PMLA Information-Sharing Provisions
    FPI Investments in G-Secs Become Tax-Free Under Income-tax (Amendment) Ordinance, 2026
    06 Jun 26
    Madras HC: GST Dept Cannot Seek Recovery from Customer Before Tax Liability Is Determined
    Delhi ITAT Removes ?2.84 Crore TP Adjustment as US LLC Profits Were Already Taxed in India
    04 Jun 26
    RBI Denies Reports of Gold Sale, Confirms Gold Reserves Unchanged at 880.52 Tonnes
    SC Leaves GST Section 16(2)(c) Constitutional Challenge Open, Directs Prime Metals to Statutory Appeal
    CBDT Brings Infrastructure Sub-Sectors Within Scope of Eligible Businesses Under IT Act, 2025
    Haryana Registers Highest State GST Growth in May 2026
    ICAI Code of Ethics 2026 Recommends Digital-Only Payment of Audit Fees
    03 Jun 26
    Form No. 27 Under IT Act 2025: CBDT Issues FAQs on Asset Attribution After Firm Reconstitution
    CBDT Notifies Infrastructure Sub-Sectors as Eligible Businesses Under Income Tax Act, 2025
    Calcutta HC Sets Aside 200% GST Penalty Under Section 129 for 50-Minute E-Way Bill Delay
    ITAT Sends Hyundai Motor Tax Case Back to the AO for Verification of Alleged Double Addition of Income
    Mumbai ITAT: TDS Reflected in Form 26AS Must Be Allowed Even if Return Was Not Filed

    Due Date Reminder

    Jan Feb Mar Apr May June
    July Aug Sep Oct Nov Dec
    All
    20 Jun 26 Monthly Return by persons outside India providing online information and data base access or retrieval services, for May.
    20 Jun 26 Add/amend particulars (other than GSTIN) in GSTR-1 of May. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
    20 Jun 26 Summary Return cum Payment of Tax for May by Monthly filers. (other than QRMP).
    25 Jun 26 Deposit of GST of May under QRMP scheme.
    28 Jun 26 Return for May by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
    29 Jun 26 Return of Statutory Compliances within 90 days from the close of the first financial year after its incorporation and where applicable,the second financial year.
    30 Jun 26 Annual Return of Deposits by Companies other than NBFCs for FY 25-26.
    30 Jun 26 "Director’s Disclosure of Interest and Non-disqualification by Companies. Discloses Director’s interest in the Companies, Firms, Body Corporates and Association of Individuals. "
    30 Jun 26 "Yearly Disclosure of Non- Disqualification by Directors of all companies. Discloses Director’s interest only in Companies. "
    30 Jun 26 Holding of Board Meeting by Companies for Q1 .
    30 Jun 26 Online annual updation of IEC details . If no changes, confirm same online. Else IEC will be deactivated.
    30 Jun 26 Summary of Outward & Inward supplies for FY 25-26 by Composition taxpayer.
    30 Jun 26 Quarterly return of non-deduction at source by banks from interest on time deposit for January-March quarter.
    30 Jun 26 Deposit of TDS u/s 194-IA on payment made for purchase of property in May.
    30 Jun 26 Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 25-26, where lease has terminated in May. (Else TDS is to be deposited on annual basis by 30 April of next year.)
    30 Jun 26 Deposit of TDS on certain payments made by individual/HUF u/s 194M for May.
    30 Jun 26 Deposit of TDS on Virtual Digital Assets u/s 194S for May.
    30 Jun 26 Deposit of TDS on Virtual Digital Assets u/s 194S for May.
    30 Jun 26 Annual Return of Securities Transaction Tax by Listed Cos/Mutual Funds for FY 2025-26 .

    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