G. Joseph & Associates

G. Joseph & Associates The official page of G. Joseph & Associates, Chartered Accountants

GJA is an audit and consultancy firm constituted in 1993, providing professional services ranging from statutory / internal audits of corporate client to advisory services including tax, information technology, corporate finance and transaction support, strategic consultancy, and business process outsourcing.

Think you've mastered GST refunds for exports? You may be leaving money on the table.GST refunds are no longer just abou...
23/07/2026

Think you've mastered GST refunds for exports? You may be leaving money on the table.
GST refunds are no longer just about filing an RFD-01. Recent amendments, Rule 89(4), GSTR-2B restrictions, FOB value considerations, late export clarifications, and Budget 2026 changes have significantly altered the refund landscape.
In our latest GJA Learning publication, we've put together a practical guide covering:
The two routes for export refunds
Rule 89(4) explained simply
What happens if exports are delayed
Recent Budget & GST Council changes
A practical filing checklist to reduce refund disputes
We hope this serves as a useful reference for exporters, finance teams, and tax professionals.

When a charitable trust sells a capital asset, is it enough to reinvest just the capital gain?Not quite.Section 11(1A) l...
10/07/2026

When a charitable trust sells a capital asset, is it enough to reinvest just the capital gain?
Not quite.
Section 11(1A) looks beyond the capital gain - it focuses on the net consideration. Missing this distinction, overlooking the Form 9A timeline, or assuming the 15% accumulation becomes corpus can have significant tax consequences.
Our latest GJA Learning note discusses:
• Why net consideration - not capital gain - is the real benchmark;
• How the Form 9A rollover works; and
• Why Section 115BBI has fundamentally changed the cost of non-compliance.
Sometimes, the biggest tax exposure arises not from the law itself, but from a common misconception.

FY 2025-26: ITR Due Dates Have Changed… But Does the New Tax Audit Late Fee Apply This Year?At first glance, the answer ...
06/07/2026

FY 2025-26: ITR Due Dates Have Changed… But Does the New Tax Audit Late Fee Apply This Year?
At first glance, the answer appears straightforward. On closer reading, it may not be.
Our latest GJA Learning note examines an interesting interpretational issue affecting FY 2025-26 tax audits, along with the revised ITR due dates for AY 2026-27.

Celebrating success at G. Joseph & Associates! A massive congratulations to our dedicated articles who have successfully...
02/07/2026

Celebrating success at G. Joseph & Associates! A massive congratulations to our dedicated articles who have successfully cleared the CA Final Examination🎓

Delve into our newly minted guide mapping out India’s four new unified Labour Codes. The breakdown below charts the crit...
09/06/2026

Delve into our newly minted guide mapping out India’s four new unified Labour Codes. The breakdown below charts the critical shifts across wages, social security, industrial relations, and workplace safety.

A proud moment for G. Joseph & Associates!Congratulations to our articles for successfully clearing the CA Final Examina...
14/03/2026

A proud moment for G. Joseph & Associates!
Congratulations to our articles for successfully clearing the CA Final Examination 🎓

A quick snapshot of the Union Budget 2026–27 (“Budget 2026”) presented by the Hon’ble Finance Minister, Smt. Nirmala Sit...
11/02/2026

A quick snapshot of the Union Budget 2026–27 (“Budget 2026”) presented by the Hon’ble Finance Minister, Smt. Nirmala Sitharaman, in the Lok Sabha on February 1, 2026.

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37/2038, 1st Floor, Muttathil Lane, Kadavanthra
Kochi
682020

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