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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

    Updates

    26 Oct 21
    GST: Just 2 Days left to file Form ITC-04 on Inputs/Capital Goods sent to or Received from a Job Worker, reminds CBIC
    GST Evasion: CGST Thane arrests one person for Input Tax Credit Fraud Of Rs. 90.68cr
    GST on Land after developing by erecting Civil Structure or Building or Complex: AAR
    24 Oct 21
    GST on Land after developing by erecting Civil Structure or Building or Complex: AAR
    CESTAT quashes Service Tax demand as Remittances made for Meeting Establishment Costs at location of Branches
    CAIT: No Steps in 5 Years for Unethical Practices of Amazon & Flipkart
    23 Oct 21
    HC Quashes Faceless Assessment Order Passed without Mind Application
    Writ Petition in High Court not maintainable as Statutory Alternative Remedy is available at NCLAT: Delhi High Court
    10% Income Tax on Royalty/FTS as per India-Singapore DTAA: ITAT
    Full Process to Generate XML File of Your ITR on New Portal
    RE Players Notify Double GST on Redevelopment Projects to Govt
    GSTN Fixes Timeline for GSTR 2B Auto-drafted ITC Statement
    22 Oct 21
    GSTN Fixes Timeline for GSTR 2B Auto-drafted ITC Statement
    Madras HC directs Sales Tax Authority to make De novo Reassessment as no objections were sent by the Dealer
    IT support services can’t be termed as technical services, No TDS deductible: ITAT grants relief to Hitachi Metglas
    RE Players Notify Double GST on Redevelopment Projects to Govt
    21 Oct 21
    IT support services can’t be termed as technical services, No TDS deductible: ITAT grants relief to Hitachi Metglas
    Proceedings of Bank Attachment not to stand in the way of Revenue again taking resort to Attachment of Property under GST: Madras HC
    Bombay HC refuses Refund of VAT worth Rs. 95.42 Lakhs due to unreasonable delay in filing the Petition
    Madras HC quashes Order for Cancellation of GST Registration as SCN didn’t mention date, Time of Personal Hearing
    Madras HC directs Sales Tax Authority to make De novo Reassessment as no objections were sent by the Dealer
    20 Oct 21
    Telangana AAR: GST Levy on Salary, PF and ESI Paid by Hospital
    Gujarat AAR: No GST Levy on Employees Canteen Services
    GSTN Fixes Timeline for GSTR 2B Auto-drafted ITC Statement
    19 Oct 21
    GST exigible on EPF, ESI, Salary, or Wages reimbursed by Hospital: AAR
    GST payable on Amount received by Arbitration for Works executed in pre-GST period: AAR
    Dwelling Units falling under PMAY Scheme attracts Concessional GST Rate: AAR
    GST Evasion: Gujarat HC refuses Anticipatory Bail to Directors of Company allegedly involved in wrongfully availing ITC on the basis of Fake Bills
    10% Presumptive Tax on Business of Hiring Security Guards for Customers: ITAT
    Madras HC: GST Officers Should Disclose ITC Blocking Reasons
    15 Oct 21
    Allahabad High Court directs Refund of UPVAT on Extra Neutral Alcohol as State lost its Legislative Competence to Impose Tax
    18% GST payable on General Spray purpose Aaerosol Valves: AAR
    GST Evasion: Patiala House Court remands person accused of wrongfully availing ITC for judicial custody for 14 days
    Process undertaken Covered under Job Work If No New Product comes into existence, 12% GST payable: AAR
    Punjab & Haryana HC orders CBI inquiry to fix liability of erring Customs Dept. and Anti Evasion GST Units on clearing of Consignment without making any Entry
    14 Oct 21
    GST Evasion: One arrested by Delhi CGST Officials for fraudulently claiming ITC of Rs 134 cr
    5% GST on Job Work Services by Garware Industries: AAR
    Process undertaken Covered under Job Work If No New Product comes into existence, 12% GST payable: AAR
    Allahabad High Court directs Refund of UPVAT on Extra Neutral Alcohol as State lost its Legislative Competence to Impose Tax
    12% GST applicable on Turbilatex C-reactive protein (CRP) infinite & HbA1c infinite: AAR
    13 Oct 21
    Orissa HC Favors Cash Ledger for Depositing GST Dispute Appeals
    Telangana AAR Rules GST Liability on E-Procurement Services
    No Need to File ITR for Specified Non-residents & Foreign Investors
    12 Oct 21
    Railway Supplier Association Against Increased GST Rate
    GST payable on Supply of Unconnected Goods at a Nominal Price against purchase of Hosiery Goods: AAR
    GST payable on Complete Billing amount including Employer portion of EPF & ESl Amount: AAR
    GST: Supply of Cooking Gas through Pipelines from Gas Banks is a Composite Supply, rules AAR
    Irrecoverable Loss due to Technical Snags and Bad Weather Conditions: ITAT allows Deduction of Revenue Loss
    Kerala High Court issues Notice to Govt. on plea of KHCAA challenging GST on Goods and Services provided by Association to its own Members
    11 Oct 21
    Tripura HC quashes Order demanding Unpaid Taxes with Interest and Penalty under VAT Act for inadequate hearing
    Patna High Court quashes summary revised GST demand as no opportunity of hearing was afforded
    Patna High Court quashes summary revised GST demand as no opportunity of hearing was afforded
    GSTN blocks ITC worth Rs.6.14 Lakhs Cr, reveals RTI
    Patna High Court quashes summary revised GST demand as no opportunity of hearing was afforded

    Due Date Reminder

    Jan Feb Mar Apr May June
    July Aug Sep Oct Nov Dec
    All
    31 Oct 21 Payment of disputed amount of tax without additional payment under Vivad se Vishwas Scheme .
    06 Nov 21 Monthly return of Outward Supplies for May. (other than QRMP)
    30 Nov 21 Last date to hold AGM for FY 20-21. (Extended from 30 Sep)
    30 Nov 21 Statement of foreign remittances by authorized dealers for June quarter.
    30 Nov 21 Uploading declarations received in Form. 15G/15H during quarter ending June.
    30 Nov 21 Filing of pending GST-3B Returns from July 2017 to April 2021 with reduced late fee under Amnesty scheme.
    31 Dec 21 GST Annual Return for 20-21. Mandatory if Turnover > 2 cr.
    31 Dec 21 Self certified GST Audit Report for 20-21. Mandatory if Turnover > 5 cr.
    31 Dec 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 Dec 21 Application for exercise of option of New Scheme of income tax in ITR
    31 Dec 21 Filing ITR for AY 2021-22 for non-audit cases. (extended due date)
    31 Dec 21 Statement of foreign remittances by authorized dealers for Sep quarter.
    31 Dec 21 Uploading declarations received in Form. 15G/15H during quarter ending June.

    Reach Us

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