AAR cannot give ruling on Delay in Filing ITC-01 & Availing ITC on Closing Stock

In re Norbe Pharmacy LLP (GST AAR West Bengal)  In re Norbe Pharmacy LLP casee Authority for Advance Rulings (AAR), West Bengal, clarified its inability to provide a ruling on specific issues pertaining to delays in filing ITC-01 and availing Input Tax Credit (ITC) on closing stock. The applicant, Norbe Pharmacy LLP, was registered under the GST composition scheme from April 1, 2022, to July 27, 2022. They ceased to pay tax under this scheme due to crossing the threshold limit. The applicant sought to avail Input Tax Credit (ITC) on their closing stock but faced difficulties in filing FORM GS...