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


    17 Jan 22
    ICAI issues Guidance Note on Audit of Banks 2022 Edition
    ICAI releases Draft Bank Branch Auditors’ Panel of Chartered Accountants / firms for the year 2021-22
    Bombay HC sets aside rejection of refund claims by GST authorities
    Upcoming functionality - Interest Calculator in GSTR-3B
    16 Jan 22
    Madras HC directs GST Principal Commissioner to verify Un-utilized accumulated Central Excise Credits and Customs Duty Credits
    Firms Require Reduction in Logistics Cost and Compliance Burden, EGROW Chairman
    Proper Reconciliation Mandatory for Running As Per GST 2022
    15 Jan 22
    Orissa HC grants Bail to CA alleged of utilizing and passing bogus ITC worth Rs.319.64 Cr
    Cash Credit Account of Assessee cannot be Provisionally Attached in exercise of Powers under GST: Gujarat High Court
    Gujarat HC quashes Cancelling of GST Registration on ground of vague SCN bereft of any Material particulars
    14 Jan 22
    Delhi High Court upholds Transfer of Investigations initiated by various Jurisdictional GST Authorities to DGGI to bring it under One Umbrella
    Bombay HC restores Application Form SVLDRS-1 as No Personal Hearing was granted
    Bombay HC set aside order rejecting GST Refund Application as period from March 15, 2020 till Feb 28, 2022 was excluded for the Purposes of Limitation
    12 Jan 22
    Karnataka HC quashes Income Tax Demand Notice as Taxpayer requested Time to Submit Books of Accounts as due to his Wife’s ill Health
    ITAT upholds CIT(A)’s Order on Charging the difference of Profit on Gross Turnover for the year as ‘Income from Other Sources’
    CBDT Extends due date of Income Tax Audit Reports
    11 Jan 22
    Tax Refund Not Acceptable for Non-Reversal of GST ITC U/S 54(3)
    10 Jan 22
    Gujarat HC issues Notice to GST Dept. on plea challenging Provisional Attachment of Cash Credit account running
    WB AAR: 1.5% GST on Customers Flats Sale in Project Excluding Early Completion Certificate
    GSTN Added Interest Calculator Feature in GSTR 3B on GST Portal
    09 Jan 22
    ICAI Urges Govt. to Reverse Audit & Certification for GST Annual Return
    GSTN Amends Features for GSTR 1 & IFF UI in December 2021
    Govt Budget 2022-23 May Boost Tax Compliance & Reduce Litigation
    08 Jan 22
    1% GST payable on a Composition taxpayer engaged in manufacture of Sweet, Namkins, doing only the counter sales: AAR
    GSTN issues Advisory on Revamped Search HSN Code Functionality
    GST: CBIC issues Guidelines for Recovery Proceedings under CGST Act, 2017
    03 Jan 22
    Nearly 5.89 cr ITRs for FY21 filed till Dec 31 deadline
    GST payable on Services of Boarding and Lodging Facility for Officials of Municipal Corporation for conducting General Election: AAR
    No IGST payable on Supply of Imported Goods on High Sea Sale basis or Supply of Goods to Indian Customers: AAR
    02 Jan 22
    Tamil Nadu Govt. extends Time Limit for Furnishing VAT Audit Report in Electronic Form for FY 2020-21
    18% GST on Composite Supply of Works Contract to Govt. Entity or Govt. Authority: CBIC
    12% GST payable on Footwear of Sale Value not exceeding Rs.1000 per pair: CBIC
    01 Jan 22
    CBIC notifies Mechanism for Filing of Refund Claim by Taxpayers Registered in erstwhile UT of Daman & Diu for Period prior to Merger with Dadra & Nagar Haveli
    46th GST Council Meet: Existing rates in textile sector to continue beyond 1st January, 2022
    Rajasthan Govt. extends Time Limit of Amnesty Scheme, 2021
    CBIC Circulates 10th Amendment Rules on Penalty Recovery By Seized Goods
    31 Dec 21
    GST: CBIC notifies Provisions related to Recovery of Penalty by Sale of Goods or Conveyance Detained or Seized in Transit
    46th Meeting of the GST Council scheduled to Convene on 31st December 2021
    30 Dec 21
    CBDT Revises Faceless Appeal Scheme 2021 for Personal Video Hearings
    GST: Food Discounts May Come Under Radar of Taxman’s Scrutiny from 2022
    GST Annual Return: CBIC extends deadline of GSTR-9 and GSTR-9C
    28 Dec 21
    Explained: Why GST on textiles, apparel is being changed; industry’s concerns
    Defer GST rate hike on textiles, footwear: CAIT to FM
    : Madras HC directs GST Authority to immediately Transport Goods if no case is made out
    GST Evasion: Chhattisgarh HC grants Bail to person accused of wrongful availment of ITC
    27 Dec 21
    Karnataka High Court stays retro tax call on annuity to infra companies
    Ludhiana traders oppose move to hike GST on textile
    Karnataka High Court stays retro tax call on annuity to infra companies
    26 Dec 21
    Textile traders of Aligarh stages protest against GST hike from 5% to 12%
    Vijayawada: Take up GST hike with Centre, State urged
    Garment makers seek reduction of GST

    Due Date Reminder

    Jan Feb Mar Apr May June
    July Aug Sep Oct Nov Dec
    20 Jan 22 Monthly Return by Non-resident taxable person for December.
    20 Jan 22 Summary Return cum Payment of Tax for December by Monthly filers. (other than QRMP).
    22 Jan 22 Summary Return of Oct-Dec quarter by Quarterly filers 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, Anda
    24 Jan 22 Summary Return of Oct-Dec quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, t
    25 Jan 22 Statement of Financial Transactions by Depositories, Registrars & Share Transfer Agents for reporting of information relating to Capital gains on transfer of listed securities or units of Mutual Funds for Q3 of 2021-22.
    30 Jan 22 Issue of TCS certificate for Dec Qtr. By All Collectors
    30 Jan 22 Deposit of TDS u/s 194-IA on payment made for purchase of property in December.
    30 Jan 22 Deposit of TDS u/s 194M for December on payments made to resident contractors or professionals greater than 50 lacs pa by individuals/HUF not subject to tax audit.
    31 Jan 22 TDS Statements for Q3 of 21-22.
    31 Jan 22 Filing of Report u/s 92E for AY 21-22.
    31 Jan 22 Quarterly return of non-deduction at source by banks from interest on time deposit for Dec 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 :