Circulars

The CBIC has recently issued a circular, where it has clarified which officers are assigned under sections 74A, 75(2), and 122 of the Central Goods and Services Tax Act (CGST Act) and related rules.

CBDT Issues Circular Regarding Assignment of Proper Officers Under Sections 74A, 75(2), and 122 of CGST Act

News

The Securities and Exchange Board of India (SEBI) has suggested reducing the Total Expense Ratio (TER), aiming to boost investor returns while slightly impacting AMC profitability.

Good News for Investors! SEBI Moves to Reduce Mutual Fund Expense Ratio

Judgement

SC awarded 5 lakh compensation to a transgender woman teacher unlawfully dismissed after her transition and directed national implementation of anti-discrimination measures under the Transgender Persons Act, 2019.

Big win for LGBTQ+ Community:  SC Orders Compensation and Policy Directions for Transgender on Wrongful Termination by School

The Uttar Pradesh AAR held that the HSN code for paper Honeycomb Sheet and Paper Edge Protector is 48089000.

Paper Honeycomb Sheet and Paper Edge Protector Fall Under HSN Code 48089000: AAR

The Uttar Pradesh AAR rejected the application, stating that as per Section 95(a) of the CGST Act, 2017, only suppliers can seek advance rulings under GST, not recipients.

Only Suppliers of Goods/Services are Eligible to Seek Advance Rulings, Not Recipient: UP AAR Rules

GST Advance Ruling under section 95 of the CGST Act and observed that the application seeking advance ruling can only be filed by the supplier of goods/services.

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CBDT Issues Circular Regarding Assignment of Proper Officers Under Sections 74A, 75(2), and 122 of CGST Act

Good News for Investors! SEBI Moves to Reduce Mutual Fund Expense Ratio

Big win for LGBTQ+ Community: SC Orders Compensation and Policy Directions for Transgender on Wrongful Termination by School

Paper Honeycomb Sheet and Paper Edge Protector Fall Under HSN Code 48089000: AAR

Only Suppliers of Goods/Services are Eligible to Seek Advance Rulings, Not Recipient: UP AAR Rules

Receiver of Goods or Services Cannot File GST Advance Ruling Application: AAR Clarifies