Specified premises definition for hotel accommodation redefined; opt in/out declarations and annual filing windows now prescribed. The notification amends the definition of Specified premises to include premises meeting a preceding financial year value threshold for hotel accommodation or those declared as specified premises by a registered person within the prescribed filing window, or by registration applicants within fifteen days of acknowledgement. It inserts Annexures VII-IX prescribing opt in and opt out declaration formats, requires separate filing per premises, sets the filing window on or after 1 January but not later than 31 March of the preceding financial year, and provides that declarations apply for the whole financial year and continue to subsequent years unless changed.
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Specified premises definition for hotel accommodation redefined; opt in/out declarations and annual filing windows now prescribed.
The notification amends the definition of Specified premises to include premises meeting a preceding financial year value threshold for hotel accommodation or those declared as specified premises by a registered person within the prescribed filing window, or by registration applicants within fifteen days of acknowledgement. It inserts Annexures VII-IX prescribing opt in and opt out declaration formats, requires separate filing per premises, sets the filing window on or after 1 January but not later than 31 March of the preceding financial year, and provides that declarations apply for the whole financial year and continue to subsequent years unless changed.
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