Specified premises designation allows hotel accommodation suppliers to opt in or out, determining financial year applicability under GST. The amendment defines specified premises for a financial year as premises that supplied hotel accommodation above the stated unit threshold in the preceding year, or for which a registered supplier files an opt in declaration between 1 January and 31 March of the preceding financial year, or for which an applicant files an opt in within fifteen days of registration acknowledgement; it prescribes Annexures VII-IX for opt in and opt out declarations, requires separate filings per premises, and sets effectivity from 1 April 2025.
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 designation allows hotel accommodation suppliers to opt in or out, determining financial year applicability under GST.
The amendment defines specified premises for a financial year as premises that supplied hotel accommodation above the stated unit threshold in the preceding year, or for which a registered supplier files an opt in declaration between 1 January and 31 March of the preceding financial year, or for which an applicant files an opt in within fifteen days of registration acknowledgement; it prescribes Annexures VII-IX for opt in and opt out declarations, requires separate filings per premises, and sets effectivity from 1 April 2025.
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