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


    26 May 22
    Pre-Show Cause Consultation Notice cannot be waived merely on ground of Voluntary Statement: Delhi HC
    High inflation may delay rejig of GST rates
    ICAI 2 Days Programme on GST Training For CT and Commissionerate
    HC Grants Temporary Relief to Petitioner in No GST Return without Payment Case
    ITAT Directs New Adjudication as No Response of Notice Due to COVID
    20 May 22
    CBIC Notification imposing IGST on Importers is in Violation of GST Act: Supreme Court
    ITAT: Exemption Can be Claimed on Capital Gain If Asset Buy in Wife Name
    Income Tax Circular No. 10/2022 to Make Easy TDS/TCS Compliance
    HC Favours New Tax Assessment Order as Notice Reply Didn’t File Due to Error
    19 May 22
    CBIC GST Circular No.169 to Amend Proper Officer Means U/S 73 & 74
    HC Favors GST Registration Cancellation Order Due to Delay Appeal
    GST Notification 05/2022 for Extension of GSTR-3B Date Due to Glitches
    18 May 22
    Delhi HC Rejects Income Tax Notice U/S 148A Due to No Minimum Time Given
    Must-know Major 3 GST Reminders for Freelancers in India
    5 Leakages to be Fixed Properly for User-Friendly GST 2.0
    CBIC extends Due Date for filing of GSTR-3B
    16 May 22
    Penalty can’t be invoked under Income Tax Act without relevant Documents which substantiate Business Activities: ITAT
    Re-Assessment based on Wrong Assumption and Information from Another Assessing Officer is Invalid: ITAT
    15 May 22
    GSTN provides Interim Solution for Incomplete GSTR-2B in Some Cases in GST Portal
    PAN IT Rules for INR 20 Lakh Withdrawal, Opening Bank Current Account
    14 May 22
    8 Points to Check Eligibility for Income Tax Return Filing
    CBDT Releases Guidelines for Income Tax Returns’ Scrutiny Selection
    CBIC Chairman Secretly Discloses Plan for GST Revenue Buoyancy
    13 May 22
    MP Tax Law Bar Assoc. Requests Date Extension of Filing GSTR 4 Form
    MP Tax Law Bar Assoc. Requests Date Extension of Filing GSTR 4 Form
    New One Time Settlement Scheme for Tax Disputes in 2022: Telangana
    12 May 22
    Reversed GST Registration Cancellation Order Due to Lack of Notice: HC
    ITAT: No Late Fee Levied If Filed TDS Statement on Time with Issues
    Experts Advise GST Council to Resolve Transitional Credit Issue
    09 May 22
    Cryptocurrencies may soon attract 28% GST like betting and casinos in India
    Section 153C Assessment cannot be based on Presumptions: ITAT
    Make Necessary Changes in GST Portal to facilitate filing of TRAN-1 or Allow Manual Filing: Kerala HC to Dept
    08 May 22
    4% VAT applicable on AT-PLAST used in Mixing of Ready Mix Concrete: Allahabad HC
    Works Contract Service for Construction of Residential Quarters to Employees of Kudankulam Nuclear Power Project attracts 18% GST: AAR 
    Full Guide to Online Tax Dispute Resolution Scheme with Benefits
    07 May 22
    Modify TRAN-1 Form Facility by Creating Suitable Arrangements on GST Portal: Kerala HC
    E-wayBills Drops in April; Signal for Lower May GST Collection
    Delhi HC Response Over Non-Filing Under Faceless Scheme Due to V2 Portal Error
    06 May 22
    Gujarat HC Strikes Down Portion of GST Notification mandating 1/3rd Deduction of Land
    Bangalore ITAT: No TDS Levy on Non-Resident Professional Services
    05 May 22
    Calcutta HC Refused Re-assessment Notice Under Section 148A
    Assessee tries to Drag GST Proceedings: Madras HC refuses to quash Notice for Attachment and Sale of Immovable Property
    Easy Guide to Integrate GST E-Way Bill with Vahan e-Portal
    01 May 22
    Levy of Advertisement Tax by Municipal Corporation has no Conflict with GST: Karnataka HC
    GST Portal: GSTN releases GSTR-1 enhancements & improvements
    GST Compliance Guide on Income for YouTubers & Bloggers
    27 Apr 22
    April GST collection likely to range from Rs 1.45-1.50 lakh crore: Finance Ministry sources
    FM: April GST Revenue Collection May Touch INR 1.45-1.50Lakh CR
    26 Apr 22
    6% Equalisation Levy on Ads Spends on Entities Enrolled Outside India
    Full Guide to GST and TDS Rate on Promotion Via Google Ads
    Full Guide to Affidavit Under Section 3(3) for Indian People

    Due Date Reminder

    Jan Feb Mar Apr May June
    July Aug Sep Oct Nov Dec
    30 May 22 Annual Return of LLP for FY 21-22.
    30 May 22 Submission of a statement by Non-resident having a liaison office in India for FY 21-22.
    30 May 22 Deposit of TDS u/s 194-IA on payment made for purchase of property in April.
    30 May 22 Deposit of TDS on certain payments made by individual/HUF u/s 194M for April.
    30 May 22 Issue of TCS certificates for January-March.
    30 May 22 Half yearly Audit Report from October to March of Reconciliation of Share Capital by Unlisted Public Companies.
    30 May 22 Annual Return of Foreign Company (Branch / Liaison /Project Office)
    31 May 22 Annual Statement of financial transactions in respect of Dividend and Interest of FY 21-22.
    31 May 22 Statement of reportable accounts for Calendar year 2021 by reporting financial institutions. File NIL statement if no transactions to report.
    31 May 22 Application for allotment of PAN in case of non-individual resident person, which enters into financial transaction aggregating to Rs. 2,50,000 or more during last financial year and has not been allotted PAN.
    31 May 22 Application for allotment of PAN in case of managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of non-individual resident person, which enters into financial transaction aggre
    31 May 22 Annual Report on Corporate Social Responsibility by Companies to whom CSR is applicable (as an addendum to applicable Form AOC-4 )
    31 May 22 E-filing of Annual Statement of Donors & Donations received by charitable organisations u/s 80G/35. (Applicable wef FY 21-22)
    31 May 22 E-filing of Annual Return for FY 21-22 by licensed Manufacturers [including Repackers and Relabellers] and Importers. Manufacturer exporters also to file annual return for food business instead of quarterly returns earlier.
    31 May 22 Quarterly statements of TDS for January- March.

    Reach Us

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