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


    23 Jan 23
    Bail Condition to Deposit of 70 Lakhs for wrongful availment of ITC based on FIR is invalid, no legal liability proven on GST Liability: Supreme Court
    GST Evasion: Rajasthan HC grants Bail to Accused
    Violation of Natural Justice Principles: Patna HC restores GST Registration
    IGST Applicable to Transfer of Monetary Proceeds by IVL India under Reverse Charge Mechanism: AAR Maharashtra
    22 Jan 23
    All About Section 80IAC and Its Impact on Startups in India
    HC Quashes Cancellation Order of GST Reg. Without Giving Any Reason
    21 Jan 23
    HC: No GST Penalty and Interest If Refund Credited by Authorities Mistakenly
    Telangana AAR Applies 18% GST on Rent to An Educational Institution
    HC: Assessee Can’t be Forced to Pay Double GST on the Interstate Supplies
    20 Jan 23
    HC: Assessee Can’t be Forced to Pay Double GST on the Interstate Supplies
    AAR Affirms GST Exemption for Processing & Scanning of Exam Results
    Kerala FM Announces GST Department Redesigning Will Start Soon
    AAAR Quashes Advance Ruling Against Myntra on 18% GST on Sale of Internet Advertising Space
    19 Jan 23
    GST Portal Issues Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns
    Kerala FM Announces GST Department Redesigning Will Start Soon
    SC Orders Dept for GST Notices Which Are Giving Relief to Exporters
    18 Jan 23
    Oxfam Reveals Shocking Report Over GST Tax Payment by Poor Class
    Budget 2023-24: Banks Request Removal of TDS Rule on Cash Withdrawal
    18% GST applicable on Renting Immovable Property to an Educational Institution registered u/s 12AA of Income Tax Act: AAR
    17 Jan 23
    GST Portal Issues Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns
    Scanning and Processing of Exam Result Exempted from GST: AAR
    Printing of Mark cards, Grade cards and Certificates Exempted from GST: AAR
    16 Jan 23
    Issues in filing of GSTR-3B due Non-filing of TRAN: GST Portal Issues Advisory
    Madhya Pradesh HC Dismisses Writ Petition When Statutory Remedy available
    Issues in filing of GSTR-3B due Non-filing of TRAN: GST Portal Issues Advisory
    15 Jan 23
    Delhi Notifies Amended GST Rules for Cancellation of GST Registration due to Non-furnishing of GSTR-3B
    CBIC Clarifies GST rates of Certain Goods as Recommended by GST Council
    GSTN enables ‘Automated Drop Proceedings’ in GST Portal for GSTINs suspended due to Non-Filing of GST Returns
    14 Jan 23
    No GST on Low-value Transactions via BHIM-UPI Due to Subsidy Nature
    Insurance Companies Request GST Exemption on Health & Life Insurance Premiums
    Exporter Qualifies for Unused ITC Recovery on GTA Transportation Costs Under GST RCM
    11 Jan 23
    Calcutta HC Cancels GST Order for Violating Natural Justice Principle
    ITAT Delhi: Lease Rentals Paid Annually Attracts TDS U/S 194-I
    Delhi ITAT Permits TDS Credit for Assessable Income for Concerned A.Y.
    10 Jan 23
    Surcharge under Orissa Sales Tax Act to be levied before Deducting Entry Tax paid by Dealer: Orissa HC
    CBIC issues Instructions on Health Warning on both sides of Tobacco Product Packages covering 85% of Display Area
    CBIC issues Instructions on Implementation of E-Waste (Management) Rules, 2022
    Petition Challenging Treatment of Manpower Supply as ‘Inter-State’ or ‘Intra-State’: Rajasthan HC Seeks Response from Centre and State
    09 Jan 23
    CBIC tweets on implementation of PAN based GST Registration: Mobile Number and Email of the applicant no longer required
    Budget 2023-24: Centre May Change Textile Structure for Competitiveness
    GST Cir No. 183/15/2022: Mismatch in Claimed ITC in GSTR-3B & 2A
    08 Jan 23
    18% GST applicable on Manpower Services given to Government Departments: AAR
    Calcutta HC: Authority Can’t Be Refused GST ITC Due to GSTIN Cancellation
    07 Jan 23
    Madras HC: Criminal Charges Will Be Applicable Just After Tax Evasion
    AP HC: GST Dept Has No Power to Keep Disputed Payment Arisen from Error
    06 Jan 23
    AAR: 18% GST on Regular Monitoring Services for Senior Citizens
    ITAT Denies TDS Applicability on Salary, Commissions, etc to Partner by Firm
    AAR: 12% GST Ineligible for the Services of Highway Lighting Systems
    New GST Rates on Fruit Pulp, Boxes, Cattle Feed from Jan 2023
    04 Jan 23
    Delhi GST collection rises 22 pc to Rs 41,351 cr in Apr-Dec
    All restaurant services attract 5 per cent GST: Authority for Advance Ruling
    Chhattisgarh AAR Levies GST on Vaccines Provided Via Hospital’s Shop
    GST AAR: Cross-country Pipelines Outside Factory Not Eligible for ITC

    Due Date Reminder

    Jan Feb Mar Apr May June
    July Aug Sep Oct Nov Dec
    30 Jan 23 Issue of TCS certificate for December quarter by All Collectors
    30 Jan 23 Deposit of TDS u/s 194-IA on payment made for purchase of property in December.
    30 Jan 23 Deposit of TDS on certain payments made by individual/HUF u/s 194M for December.
    31 Jan 23 TDS Statements for December quarter.
    31 Jan 23 Statement of tax deposited in relation to transfer of virtual digital asset u/s 194S to be furnished by an exchange.
    31 Jan 23 Quarterly return of non-deduction at source by banks from interest on time deposit for December quarter.

    Reach Us

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