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


    07 Apr 21
    Maharashtra Govt. notifies Maharashtra VAT Criteria for Withdrawal of the Assessment Proceedings Scheme, 2021
    Delhi HC directs Income Tax Dept. to remit Refund along with requisite interest to Ingenico International India
    Delhi High Court directs GST Authority to sanction Refund of IGST paid on zero-rated Supplies, along with 7% Interest
    CBIC notifies Customs (Verification of Identity and Compliance) Regulations, 2021
    GSTN issues Advisory on Auto-population of E-Invoice details into GSTR-1
    06 Apr 21
    Income Tax Return: JSON enabled only for ITR 1 and ITR 4, CBDT introduces ITR Offline utility for AY 2021-22
    Tamil Nadu AAAR: Now Gift Vouchers Also Taxable as Per GST
    Applicant, Karnataka State Warehousing Corporation
    18% GST Levy on Supervising & Transportation Agriculture Produce Relating FCI
    ITR Filing: Solution If You Got Same PAN by Official Department
    05 Apr 21
    GST on fuel: A price vs revenue trade-off
    Record GST collection changed in March, fiscal deficit figure may be halted at 9.3 percent in changing circumstances
    GST: Full clarity! No confusion over taxability of gift cards or vouchers - Appellate Authority for Advance Ruling bench says this
    03 Apr 21
    5% GST on Supply of Computer Software to a Public Funded Research Institution, under Administrative Control of DAE: AAR
    ncome Tax Return: CBDT discontinues with Excel and Java Version of ITR Utilities, releases JSON Utility for ITR1 & ITR 4 for AY 21-22
    Title : UDIN for Audit Forms / Audit Certificates can be updated till 30th April: CBDT
    New ITR 1 to 7 Forms for AY 2021-22 Issued by CBDT Dept
    02 Apr 21
    Turnover INR 5cr in FY Required to File HSN/SAC Code on B2B Invoices
    CBDT issues Refunds of more than Rs. 2.62 lakh crore upto 31.03.2021
    Income Tax Return: CBDT notifies new ITR Forms for AY 2021-22
    GST collections hit record high of Rs 1.24 lakh crore in March
    MCA registers 1.55 lakh companies in FY 2020-21, an increase of 27%
    01 Apr 21
    CBIC: New Common Electronic Portal for Smooth Workflow of GST Compliance
    New Income Tax Rules applicable from April 1, 2021
    HSN Code / SAC mandatory on Invoices as per revised requirement from 1st April for GST Taxpayer with turnover of more than Rs 5 cr: CBIC
    CBIC issues Advisory on Filing GSTR-1 for Jan-Mar 2021 under QRMP Scheme
    31 Mar 21
    GST Evasion: Patiala House Court grants bail to the person accused of passing fake ITC
    GST: Rajasthan Govt. notifies E-Way Bill limit to be Rs.1 Lakh w.e.f.
    Delhi High Court refuses to grant Bail to person fraudulently inducing Persons to Invest Money
    CBIC notifies Waiver of Penalty for non-compliance of capturing dynamic QR Code in GST Invoice
    30 Mar 21
    GST collection: Nearly half of full-year target achieved; Govt sets eyes on next year revenues
    Maharashtra GST collections see 11.6% dip in pandemic year
    All you need to know about Important GST and Customs Compliances
    GST: Form GST DRC 07 to be issued for Recovery of Interest, rules Gujarat High Court
    29 Mar 21
    CBI arrests GST Superintendent including Chartered Accountants in a Bribery Case
    Govt. notifies Finance Act, 2021
    GST: Form GST DRC 07 to be issued for Recovery of Interest, rules Gujarat High Court
    GST Commissioner allows CENVAT Credit of Service Tax paid on Outward Transportation of Finished Goods
    28 Mar 21
    ICAI revises GST Compliances in Banking Sector
    GST: Kerala High Court stays DGGI order directing furnishing of Security in form of Bank Guarantee
    GST Commissioner allows CENVAT Credit of Service Tax paid on Outward Transportation of Finished Goods
    WB AAR: Selling & Serving Available, Not Subject to Benefit of GST ITC
    27 Mar 21
    CBDT Delayed Due Date of Tax Audit Clause 30C & 44 Due to COVID-19
    CBDT: Corporate Houses Filed Over 20% More Tax in This Fiscal
    Madras High Court Quashes Imposition of Penalty in Customs Case
    26 Mar 21
    CAG: GST Technical Problems Responsible for ITC Fraud in System
    CBDT Clarifies Rules of Tax Dispute Settlement Scheme (Vivad Se Vishwas)
    Lok Sabha Passes Finance Bill 2021 with Amendments
    CBDT again defers GST Reporting in Tax Audit Repor
    25 Mar 21
    GST: Govt. issues Advisory on Opting-in for Composition Scheme for Financial year 2021-22
    FM Amends Exemption Limit of Tax-free PF upto INR 5 Lakh in LS
    CBDT issues Clarifications on provisions of the Direct Tax Vivad se Vishwas Act, 2020
    Madras High Court quashes levy of Penalty under Section 112(a) or 114AA of the Customs Act as SCN not issued by Proper Officer

    Due Date Reminder

    Jan Feb Mar Apr May June
    July Aug Sep Oct Nov Dec
    11 Apr 21 Monthly return of Outward Supplies for March.
    13 Apr 21 Quarterly return for Jan-Mar for quarterly filers.
    13 Apr 21 Monthly Return of Input Service Distributor for March.
    15 Apr 21 ESI payment for March.
    15 Apr 21 E-Payment of PF for March.
    15 Apr 21 Upload of statement of Foreign Remittances in March quarter by authorised dealers.
    15 Apr 21 Uploading declarations received in Form. 15G/15H during quarter ending March.
    18 Apr 21 Payment of tax for Q4 of 20-21 for taxpayers under Composition Scheme.
    20 Apr 21 Summary Return cum Payment of Tax for Mar by Monthly filers.
    20 Apr 21 Monthly Return by Non-resident taxable person for March
    22 Apr 21 Summary Return of Jan-Mar 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 Apr 21 Summary Return of Jan-Mar 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
    30 Apr 21 Updation of UDIN for Audit Forms / Audit certificates at Income tax portal.
    30 Apr 21 Apply for QRMP Scheme for June quarter.
    30 Apr 21 Payment of TDS Deducted in March (both Salary & non-salary)
    30 Apr 21 Deposit of TDS on payment made for purchase of property in March.
    30 Apr 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.
    30 Apr 21 Upload of particulars of declarations received in Form 60 from Oct - Mar.
    30 Apr 21 Deposit of TDS  u/s 194M for March.
    30 Apr 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

    Reach Us

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