? File No. MGST-1018/C.R.38/ (Maharashtra) May 10, 2018
The Government of Maharashtra vide the above Notification has constituted the Appellate Authority for Advance Ruling which shall consist of Chief Commissioner, Central Goods and Services Tax and Central Excise and Commissioner of State Tax, Maharashtra State.
? File No. (03)/HR/DGST/2018/5220-29 (Delhi) dated May 8, 2018
The Government of Delhi vide the above Notification has authorized all the Additional Commissioner of the Department to perform the functions of Appellate Authority (other than Appellate Authority for Advance Ruling under Section 99 of the Delhi Goods and services Tax Act, 2017) constituted in terms of Section 107 of the Delhi Goods and Services Tax Act, 2017.
? Notification No. 22/ 2018-Central Tax dated May 14, 2018
The Central Government has waived the late fees, for failure to furnish declaration in Form TRAN-1 and monthly return in Form GSTR-3B, in case the same has been filed by the following dates:
• Form GST TRAN-1- May 10, 2018;
• Form GSTR-3B (from October 2017 to April 2018) – May 31, 2018.
ADVANCE RULING AUTHORITY
? M/s Gogte Infrastructure Development Corporation Limited (Karnataka) [KAR ADRG 2/2018]
Accommodation and restaurant services provided by hotel within its premises, to employees and guests of SEZ units shall be treated as “intra state” supply as the place of supply shall be determined as per Section 12(3)(b) and 12(4) of the Integrated Goods and Services Tax Act, 2017. The said services cannot be considered as export of services to SEZ units.
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