Specified premises designation for hotel accommodation governs opt in and opt out GST declarations and filing timelines. The amendment redefines specified premises for hotel accommodation: premises with prior year supplies above the prescribed per unit per day threshold; premises for which a registered supplier files an opt in declaration between 1 January and 31 March of the preceding financial year; or premises for which a registration applicant files an opt in within fifteen days of registration acknowledgement. Annexures VII-IX prescribe opt in and opt out declaration formats, require separate filings per premises, set filing windows, and provide dated acknowledgments; the Explanation change takes effect from 1 April 2025.
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Provisions expressly mentioned in the judgment/order text.
Specified premises designation for hotel accommodation governs opt in and opt out GST declarations and filing timelines.
The amendment redefines specified premises for hotel accommodation: premises with prior year supplies above the prescribed per unit per day threshold; premises for which a registered supplier files an opt in declaration between 1 January and 31 March of the preceding financial year; or premises for which a registration applicant files an opt in within fifteen days of registration acknowledgement. Annexures VII-IX prescribe opt in and opt out declaration formats, require separate filings per premises, set filing windows, and provide dated acknowledgments; the Explanation change takes effect from 1 April 2025.
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