Specified premises classification for hotel accommodation enables opt in and opt out declarations affecting annual GST premises status. Amendment defines 'specified premises' for hotel accommodation providers by prior year high value supply or by filing opt in declarations within prescribed windows; provides Annexures VII-IX for opt in by registered persons, opt in by registration applicants, and opt out by registered suppliers; requires separate filings per premises with dated acknowledgments to the jurisdictional GST authority and prescribes that declarations apply for the full financial year and continue unless changed by the prescribed opt out procedure.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Specified premises classification for hotel accommodation enables opt in and opt out declarations affecting annual GST premises status.
Amendment defines "specified premises" for hotel accommodation providers by prior year high value supply or by filing opt in declarations within prescribed windows; provides Annexures VII-IX for opt in by registered persons, opt in by registration applicants, and opt out by registered suppliers; requires separate filings per premises with dated acknowledgments to the jurisdictional GST authority and prescribes that declarations apply for the full financial year and continue unless changed by the prescribed opt out procedure.
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