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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

    05 May 21
    Telangana HC directs Authority to Refund amount paid towards GST and Penalty on Pretext of Malpractice, Violation of E-Way Bill Rules
    CBIC issues Guidelines for Expeditious Customs Clearance of Import of COVID-19 related Equipments or Medicaments through Courier
    Delhi High Court issues Notices to Govt on a plea seeking Extensions for Filing Tax Compliances due to COVID-19
    ICAI extends validity of Peer Review Certificate in the wake of COVID-19
    04 May 21
    No TDS applicable on Lease Financial Amount: Karnataka HC allows relief to Lease Financial Company
    No Adverse inference to be drawn if Shareholders failed to respond to Notice issued by AO: ITAT deletes Addition
    MCA relaxes Deadlines and Additional Fee on certain Forms under Companies Act, 2013
    MCA issues clarification on Gap between Two Board Meetings
    03 May 21
    GST Revenue collection for April’ 21 sets new record
    GST Evasion: Gujarat HC grants bail to Kingpin of racket involving 13 fictitious firms leading to evasion worth Rs.6.31 cr
    02 May 21
    CBIC extends GST Return Due Dates, Waives Late fee for GSTR-3B [Read Notification]
    Govt. notifies date on which the Chairman, Vice-Chairman or Member cease to hold office of interim Income Tax Settlement Commission
    SC: Plea by NGO for 12% GST Exemption on Covid Drugs & Equipment
    01 May 21
    Kerala HC New Provisions for Retired ICAI CA’s Practicing Rights
    If You Got Income Tax Refunds Without Interest! Reason Here
    Not More Addition If The Documents Are Not Valid: Hyderabad ITAT
    30 Apr 21
    Kerala High Court rules against ICAI on Retired CA ‘s Right to Practice
    Govt mulls waiving off GST on COVID-19 vaccines
    GST not applicable on Membership Subscription Fees collected from Members of the Club: AAR
    COVID-19 vaccine: Centre mulls GST waiver to lower prices
    GST exemption sought on Covid Drugs, Equipment
    29 Apr 21
    CBDT Extends Time Limit for Amount payable under Direct Tax Vivad se Vishwas Act, 2020
    Businesses approach Gujarat High Court to extend Income Tax, GST Due Dates or Relax Late Fee amid Pandemic
    Wrongful availment of ITC: Rajasthan HC refuses to grant Bail to accused of GST Scam worth Rs. 47 Cr
    XBRL files for Annual Secretarial Compliance Report submitted to BSE to be accepted: NSE
    Businesses approach Gujarat High Court to extend Income Tax, GST Due Dates or Relax Late Fee amid Pandemic
    28 Apr 21
    Taxpayers can now Check their GST Returns for last 5 Return periods on GST Portal: All you need to know
    Covid relief: Government allows business to verify monthly GST returns through EVC till May 31
    80% MSMEs, startups urge FM Sitharaman to extend GST payment, return filing deadlines without penalty
    GST: Another Amendment in ITC provisions on charts?
    27 Apr 21
    No TDS applicable if the Threshold Limit of Rs.20k is not satisfied: ITAT
    Crores of traders urge FM Nirmala Sitharaman to defer GST, income tax compliances by three months
    Madras HC directs GST Authorities to allow benefit of Refund Claim as Legitimate Export Incentives can’t be denied
    No Service Tax on Travel Expenses incurred by Employees as Services are never received in India: CESTAT
    Challenge to Summons is premature, as it only calls upon the addressees to appear before the officials for a preliminary hearing: Madras HC
    26 Apr 21
    Bombay High Court quashes Notices restraining Transfer of Property for alleged Non-Payment of Excise duty
    Non-Consideration of Evidence during Assessment: Telangana imposes Cost on AO, asks to initiate Disciplinary Action
    Exemption can’t be disallowed under India-Austria DTAA only for want of Tax Residency Certificate: ITAT
    25 Apr 21
    Govt. exempts COVID-19 Vaccines & Oxygen from Basic Customs Duty
    Kerala HC grants Anticipatory Bail to the person accused of non-payment of GST to tune of Rs 17.53 Cr, Non-Filing of GSTR 3B Returns
    Govt. exempts COVID-19 Vaccines & Oxygen from Basic Customs Duty
    24 Apr 21
    GST: Relaxation to assessee whose GSTIN has been cancelled during Mar 15, 2020 to Mar 14, 2021
    Mumbai AAAR: Imposition of 28% GST Rate on Carbonated Grape Juice Appy Fizz
    KAR AAR: 12% GST Rate Applicable on Pharmaceutical Reference Standards Made Laboratory Reagent
    Service Tax on Legal Services: Orissa High Court quashes Notices issued to Lawyers
    23 Apr 21
    No Bail for Availing Fake ITC Benefits: Punjab and Haryana HC
    GST: Punjab and Haryana HC refuses to grant Bail to person alleged of availing fake ITC
    12% GST on Supply and Import of Pharmaceutical Reference Standards prepared Laboratory Reagents: AAR
    CBI arrests then GST Superintendent in an Ongoing Investigation of a Case
    22 Apr 21
    Question raised is no more pending before High Court: AAAR directs appellant to file fresh application
    ITC not available on GST paid on laying of Transfer Pipeline, Foundation and Structural Support for Pipeline: AAR
    CBIC waives Customs Duty on Imports of COVID-19 Drug, Remdesivir
    GST: CBIC issues Advisory on Implementation of PMT-03 to Re-Credit the ITC sanctioned as Refund

    Due Date Reminder

    Jan Feb Mar Apr May June
    July Aug Sep Oct Nov Dec
    All
    15 May 21 Return of Outwards Supplies for 20-21 by Composition Supplier without late fee & interest.
    15 May 21 ESI payment for April. (pay by due date else no deduction of employee contribution)
    15 May 21 E-Payment of PF for April (pay by due date else no deduction of employee contribution)
    15 May 21 Due date for issue of TDS Certificate for tax deducted under Section 194-IA in March.
    15 May 21 TCS Statements for Q4 of 20-21.
    18 May 21 Payment of tax for Q4 of 20-21 for taxpayers under Composition Scheme with interest @ 9% p.a. Interest @ 18% pa applicable wef 19.5.21.
    20 May 21 Summary Return cum Payment of Tax for April by Monthly filers. (other than QRMP)
    20 May 21 Summary Return cum Payment of Tax for Mar for turnover upto 5cr without late fee but with interest @ 9%
    22 May 21 Summary Return of Jan-Mar quarter by Quarterly filers without late fee but interest @ 9% 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.
    24 May 21 Summary Return of Jan-Mar quarter by Quarterly filers without late fee but interest @9% 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.
    26 May 21 Monthly return of Outward Supplies for April. (other than QRMP)
    28 May 21 Optional Upload of B2B invoices, Dr/Cr notes for April under QRMP scheme.
    30 May 21 Deposit of TDS on payment made for purchase of property in April.
    30 May 21 Deposit of TDS u/s 194M for April.
    30 May 21 Statement by Non-resident having Liaison Office in India (u/s 285) for 20-21.
    30 May 21 Issue of TCS certificate for March Qtr. By All Collectors.
    31 May 21 TDS Statements for Q4 of 20-21.
    31 May 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.
    31 May 21 Statement of Reportable Account u/s 285BA(1) for Calender year 2020.
    31 May 21 Filing belated or revised ITR for AY 2020-21.
    31 May 21 Monthly Return by Tax Deductors for April.
    31 May 21 Monthly Return by e-commerce operators for April.
    31 May 21 Monthly Return of Input Service Distributor for April.
    31 May 21 Deposit of TDS on payment made for purchase of property in March.
    31 May 21 Deposit of TDS @ 5% on total payment of Rent more than 50,000 pm by individual of HUF (not liable to tax audit) during last FY.
    31 May 21 Upload of particulars of declarations received in Form 60 from Oct - Mar.
    31 May 21 Deposit of TDS  u/s 194M for March.
    31 May 21 Return for March quarter of Goods sent to or received from job-worker.
    31 May 21 Return of Outwards Supplies for 20-21 by Composition Supplier.
    31 May 21 Monthly Return by Non-resident taxable person for April.
    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.

    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