Specified premises designation allows hotel accommodation suppliers to opt in or opt out, determining GST declaration obligations. Amendment substitutes clause (xxxvi) to define specified premises as premises that (a) in the preceding financial year provided hotel accommodation above the per-unit per-day threshold, (b) are declared as specified by a registered supplier between 1 January and 31 March of the preceding financial year, or (c) are declared as specified by a registration applicant within fifteen days of acknowledgement. It adds Annexures VII-IX prescribing opt-in and opt-out declaration forms, filing windows, per-premises filing requirement, continuing effect across financial years, and required identification details.
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Provisions expressly mentioned in the judgment/order text.
Specified premises designation allows hotel accommodation suppliers to opt in or opt out, determining GST declaration obligations.
Amendment substitutes clause (xxxvi) to define specified premises as premises that (a) in the preceding financial year provided hotel accommodation above the per-unit per-day threshold, (b) are declared as specified by a registered supplier between 1 January and 31 March of the preceding financial year, or (c) are declared as specified by a registration applicant within fifteen days of acknowledgement. It adds Annexures VII-IX prescribing opt-in and opt-out declaration forms, filing windows, per-premises filing requirement, continuing effect across financial years, and required identification details.
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