Specified premises designation for hotel accommodation governs opt-in and opt-out declarations and annual applicability under GST. Amendment redefines 'specified premises' for hotel accommodation suppliers to include premises that provided high-value accommodation previously, premises declared as specified by registered suppliers within the prescribed pre-financial-year window, and premises declared by applicants shortly after registration acknowledgement. It prescribes separate, premises-specific opt-in and opt-out declaration forms and filing windows, making declarations effective for the entire financial year and continuing thereafter unless reversed by the opposite declaration.
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 for hotel accommodation governs opt-in and opt-out declarations and annual applicability under GST.
Amendment redefines "specified premises" for hotel accommodation suppliers to include premises that provided high-value accommodation previously, premises declared as specified by registered suppliers within the prescribed pre-financial-year window, and premises declared by applicants shortly after registration acknowledgement. It prescribes separate, premises-specific opt-in and opt-out declaration forms and filing windows, making declarations effective for the entire financial year and continuing thereafter unless reversed by the opposite declaration.
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