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


    29 Jul 21
    Delhi HC Cancels Assessment Order As Tax Notice in Name of Dead Invalid
    GSTN mandates New GST Registrants to furnish Bank Account details within specified Time Limit
    Gauhati HC directs Taxpayer to approach GST Authority to pay Interest liability in installment due to COVID-19 to restore Registration
    Almost Doubled Tax Collection in April to June Quarter of FY 2021-22
    Benefit of ITC can be extended on Transactions occurred prior to issue of Amendment in Tamil Nadu VAT Act: Madras High Court
    28 Jul 21
    GSTN enables New functionality on Annual Aggregate Turnover deployed on GST Portal for Taxpayers
    Benefit of ITC can be extended on Transactions occurred prior to issue of Amendment in Tamil Nadu VAT Act: Madras High Court
    Haryana GST Dept unearths Two Scams: Taxpayers discharging liabilities through ITC from fraudulent entities under Scanner
    Deemed Case in Which the Income Chargeable to Tax has Left Assessment
    New Provision for Re-assessment Under Section 147 of Income Tax Act
    ICAI: Applicable date of certain deferred provisions of Revised Code of Ethics, 2019
    27 Jul 21
    ICAI defers NOCLAR, Fees – Relative Size and Tax Services to Audit Clients in Volume-I of Code of Ethics, 2019
    Bangalore ITAT: No Tax Deduction on Consultancy Charges for Possession of Companies
    Companies & Taxpayers Receive Tax Notices Over Data Analytics Results
    Finance Minister introduces the Insolvency and Bankruptcy Code (Amendment) Ordinance, 2021
    Issuance of illusory Pre-Show-Cause Notice for Consultation only Two Hours before hearing is Arbitrary: Gujarat HC imposes cost of Rs.20k on GST Department
    26 Jul 21
    Relief to Tata Motors: ITAT directs AO to set off of MAT Credit inclusive of Surcharge, Education Cess
    Relief to More Retail: Karnataka HC quashes endorsement demanding Transfer of Excise License Fee
    25 Jul 21
    Mumbai ITAT: No Reason of Penalty U/S 271(1)(c) on False Tax Deduction Claim
    Gujarat HC Orders GST Registration for Charitable Trust Medical Store
    GST Commissioner deletes Service Tax on amount paid to persons deputed from other group company situated outside India
    24 Jul 21
    No Flood Cess from 1st August, 2021: Kerala Govt
    Search and Seizure Power of GST Authority is intrusive power, needs to be wielded with utmost care: Delhi HC quashes Seizure Order Read Judgment
    GST exigible on Services from Kerala to Karnataka in facilitating Transportation of Goods to Tamil Nadu: AAR
    22 Jul 21
    CBIC issues Clarification on applicability of IGST on Repair Cost, Insurance and Freight, on Goods Re-imported after being Exported for Repairs
    Suppliers passed on Fake ITC for which Taxpayer claims GST Refund, Extraordinary Writ Jurisdiction to be invoked with clean hands: Delhi HC
    Central Excise Law mandates Personal Hearing as a Pre-condition to pass an Order: Madras HC quashes Order
    CBIC clarifies Extension of Limitation under GST Law in terms of Supreme Court’s Order
    21 Jul 21
    GSTN July Data Shows Increasing GST E-way Bills Signal for High Collection
    ITAT deletes disallowance made by AO on account of delayed payment of contribution to PF, ESI and Professional Tax
    CBIC clarifies Extension of Limitation under GST Law in terms of Supreme Court
    CBDT again extends Electronic Filing of Income Tax Forms 15CA / 15CB
    20 Jul 21
    Delhi High Court orders CBI Enquiry on doubtful Income Tax Department’s Action in Sending of Emails in E-Proceedings
    Income Tax Dept. denies claim made by Infosys regarding filing of 1 lakh ITRs on New Portal in RTI Application
    IGST, Cess, Customs leviable on Goods Exported for Repairs abroad and Cut, polished precious and semi-precious Stones Exported for Treatment abroad: CBIC
    GST Evasion: Patiala House Court cancels Bail of Person accused of Fraudulent availment of IGST Refund
    GST Council did not Discuss any proposal to Bring Petrol, Diesel, LPG under GST Regime, says Centre
    19 Jul 21
    AAR considers retro GST amendment, holds that tax applies on CHS’ maintenance charges
    GST payable only on profit earned from resale of gold jewellery
    Rajasthan High Court allows IGST Refund on Ocean Freights
    Rajasthan HC issues Notice to GST Authority seeking response on Rejection of Form SVLDRS-01
    18 Jul 21
    Centre waives Import Duty, GST on Rs 16cr Gene Drug for Toddler
    Plea in Delhi High Court challenging GST on amount received in Convertible Foreign Exchange from Export of Services outside India
    Karnataka Govt. extends Time for Completion of Assessment or Reassessment or Rectification, withdrawal of Appeal under Karasamadhana Scheme
    17 Jul 21
    GST Evasion: Rajkot Sessions Court allows Anticipatory Bail to person accused of wrongfully availing ITC worth Rs. 18.04 cr
    There is an 18% GST is to be furnished on online and offline business said Maharashtra Authority of Advance Ruling (AAR)
    AAR: GST will be Levied on the Difference Among Buying & Selling Cost of Used Gold Jewellery
    16 Jul 21
    Tax Deduction on House Rent U/S 80GG Without HRA for Employees
    45th Council Meet to Review GST Rates, Anti-evasion Rules & Inverted Duty Structure
    18% GST payable on Online, Offline Tendering: AAR
    12% GST on Brush Holder Assembly, Parts, Lead Wires for Locomotives when manufactured as per drawings of Indian Railways: AAR
    Chartered Accountant approaches Madras High Court seeking directions to MCA to get third bench of Chennai NCLT functional

    Due Date Reminder

    Jan Feb Mar Apr May June
    July Aug Sep Oct Nov Dec
    30 Jul 21 Issue of TDS Certificates for Q4 of FY 20-21.
    30 Jul 21 Issue of TCS certificate for June Qtr. By All Collectors
    30 Jul 21 Deposit of TDS u/s 194M for June on payments made to resident contractors or professionals greater than 50 lacs pa by individuals/HUF not subject to tax audit.
    30 Jul 21 Deposit of TDS u/s 194-IA on payment made for purchase of property in June.
    31 Jul 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 Jul 21 Issue of Salary TDS Certificates for FY 20-21.
    31 Jul 21 TDS Statements for Q1 of 21-22.
    31 Jul 21 Quarterly return of non-deduction at source by banks from interest on time deposit for Jue quarter.
    31 Jul 21 Return of Outwards Supplies for 20-21 by Composition Supplier.
    31 Jul 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.
    31 Jul 21 Specified Companies(receiving supplies from Micro & Small whose outstanding dues exceed 45 days) to file details of all outstanding dues to Micro or Small enterprises suppliers for Oct to March in PY
    31 Jul 21 Audit Report on Reconciliation of Share capital from Oct 20 to Mar 21 by Unlisted Public Cos.
    31 Jul 21 Annual Return of LLPs for 2020-21.
    31 Jul 21 File Forms (other than charge related forms) due for filing in Apr-May 2021 without additional fee.
    31 Jul 21 Statement of foreign remittances by authorized dealers for June quarter.
    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.
    06 Oct 21 Monthly Return by Tax Deductors for May.
    06 Oct 21 Monthly Return by e-commerce operators for May.

    Reach Us

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