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


    28 Mar 23
    Allegation of a Firm being Bogus not a Valid Ground for Cancellation of GST Registration: Allahabad HC
    Know the Major GST Amendments proposed in Finance Bill 2023
    Delhi HC: Allegations of Bogus GST Credit Cannot Be a Reason for Denying Refund
    Section 80P of Tax Deduction Can’t be Refused If ITR Not Filed within Deadline
    27 Mar 23
    Income Tax Dept triggers Taxpayers by Daylight Loot in PAN-Aadhar Linking Late Fee Levy
    Calcutta HC quashes Order u/s 148A(d) of Income Tax Act with non-application of Mind
    Manual Breast Pump is not medical device under Customs Tariff Act: CESTAT
    Petitioner Not Liable to Define About Recipients Shown in the 26AS Form
    26 Mar 23
    Know Equal Income Tax Liability Under New and Old Regimes
    50th Meet of GST Council to Discuss GSTAT & Taxation Issues
    25 Mar 23
    GST Tribunal May Lead by Single Bench of Former SC Judge to Resolve Issues
    AP HC: No Authority to Summon Third Party to Prevent GST Payment U/S 70
    Govt May Give Relief to Hotels & Restaurant Industry By Changing GST Structure
    Associations Request TN CM to Make a New GST Advisory Committee
    24 Mar 23
    Businesses Concern Over GST Tax Credit Rule on CSR Expenses
    NTR: Income Tax Anomaly for 700K to 729K Salaried Individual
    Traders Want OTS Scheme for Easy Settlement of Pre-GST Assessments
    21 Mar 23
    Customs Duty Leviable on Actual Receipt of the Shore Tank Quantity: CESTAT Ruled in favour of Bharat Petroleum Corporation
    No Curb to Register GST on Residential Address for professionals operating from Residential Premises: MoS for Finance Pankaj Chaudhary
    Delhi ITAT: Timely Deposit PF and ESI Contribution to Avail Tax Deductions
    Delhi ITAT Set Aside Disallowances Based on Ad Hoc Due to AO Mistake
    Delhi HC: Petitioner to Immediate Reveal Friend’s Name Who Got Fake GSTIN Using His Credentials
    20 Mar 23
    Negligent Attitude during Income Tax proceedings: ITAT Imposes Rs. 2000 on Assessee
    GST Registration obtained by misuse of PAN and Aadhar: Delhi HC directs Department to treat Petition as Representation
    19 Mar 23
    GST Panel is Ready to Disclose Tax Rates on Millet Products
    GST Officials Arrest Fake Invoice issuers against Tax Evasion of 17 Cr in Delhi
    18 Mar 23
    Haryana CM: Small Businesses Can Get CA Certificates Without Charges
    A Brief Guide to I-T Department New Helpful AIS Mobile App
    Renting Guest House from Residential Bring GST Under RCM: Odisha AAR
    15 Mar 23
    Whether Unregistered MSME can refer to MSEFC under MSMED Act, 2006?
    Due Date to Pay Advance Tax is Tomorrow: Here’s All You need to Know
    CBDT Ready to Take Legal Action in 33,000 ITR Mismatch Cases
    Haryana GST Authority Amends Rules & Qualifies JCs for Hearing Appeals
    14 Mar 23
    Rajasthan GST Dept. Issues Guidelines for Refund of Late Fee and Deposit u/s 47 of the RGST Act
    Payee Cheque and Copies of Invoices not ample to prove genuineness of Transactions: SC denies ITC Claim
    Calcutta HC Refuses to Cancel GST Order Against Assessee, Issued in Covid Time
    PB AAR: Not Allowed to Claim GST ITC If Vendor Paid Tax Liability
    10 Mar 23
    GSTN Adds New Geo-tagging to Locate Accurate Business Details
    Jharkhand HC Sets Aside Petition Due to Legal Errors in Self-Assessment
    09 Mar 23
    Bombay HC Orders Govt to Nominate Authentic Dept for IGST Refund
    ITAT: No Tax on Agricultural Income U/S 148 Deposited by Cash
    CCI: GST Anti-profiteering Matter Affecting Work Due to Quorum Absence
    08 Mar 23
    ITAT: No Tax Penalty U/S 271B If Audit Report & ITR Submitted Before Assessment
    Calcutta HC: GST MOV-02 Form Must Be Issued After 1 Day E-way Bill Expiration
    Whether Unregistered MSME can refer to MSEFC under MSMED Act, 2006?
    07 Mar 23
    Issue of Mismatch in GST Return with Bank Statement: Allahabad HC directs to adjust amount of GST deposited 
    ITAT: No Tax on Agricultural Income U/S 148 Deposited by Cash
    CCI: GST Anti-profiteering Matter Affecting Work Due to Quorum Absence
    06 Mar 23
    Mumbai HC Grants Relief to Bluecross Laboratory Over GST Summons
    Important Financial Tasks Should Be Completed Before Mar 23
    A Summary of Tax Calculator with Pros Under New Tax Regime

    Due Date Reminder

    Jan Feb Mar Apr May June
    July Aug Sep Oct Nov Dec
    28 Mar 23 Return for February by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
    30 Mar 23 Deposit of TDS on payment made for purchase of property in February
    30 Mar 23 Deposit of TDS u/s 194M for February
    30 Mar 23 Deposit of TDS on Virtual Digital Assets u/s 194S for February.
    31 Mar 23 Updation of Nomination details or express opting out in Demat/Trading/Mutual fund accounts to avoid deactivation.
    31 Mar 23 Annual Report on Corporate Social Responsibility by Companies to whom CSR is applicable (as an addendum to applicable Form AOC-4 )for FY 21-22.
    31 Mar 23 Opt for Composition schme for FY 2023-24. Existing ones are not required to apply again.
    31 Mar 23 Online Application for Letter of Undertaking (LUT) for Exports & Supplies to SEZ without payment of tax in 2023-24.
    31 Mar 23 Payment of life insurance premium, deposit of PPF etc. for saving tax of FY 22-23.
    31 Mar 23 Linking of PAN with Aadhaar with late fee of Rs. 1000.
    31 Mar 23 Payment of balance Advance Income Tax by ALL to save interest u/s 234B.
    31 Mar 23 Application for registration/provisional registration, intimation, approval/provisional approval of Trusts etc required to be made upto 30.6.21. (extended to 25.11.22 in some cases)
    31 Mar 23 Application for conversion of provisional registration to regular or renewal of registration /approval after 5 years of registration /approval of Trust, institution, etc. (which was due on or before 28 February, 2022).

    Reach Us

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