News

GSTN has announced that taxpayers will no longer be able to file returns after three years from their original due dates starting November 2025

GSTN Advisory: Filing of these GST Returns to be Blocked soon

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

Judgement

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.

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

As per the Uttar Pradesh Authority for Advance Ruling, the GST ITC is also available for the Direct Employees of the factory. However, it is not available for the Contractual employees.

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GSTN Advisory: Filing of these GST Returns to be Blocked soon

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

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

ITC on Canteen Facility Available for Direct Employees Only: Uttar Pradesh AAR