Specified premises for hotel accommodation service revised with opt-in and opt-out declarations for GST compliance. The amendment revises the definition of 'specified premises' for hotel accommodation service from 1 April 2025 and introduces opt-in and opt-out declaration formats. A premises may qualify through the preceding financial year's supply pattern, or by filing a declaration by a registered supplier or registration applicant within the prescribed period. The declaration applies for the stated financial year and continues for later years unless a contrary declaration is filed, and it must be filed separately for each premises.
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Provisions expressly mentioned in the judgment/order text.
Specified premises for hotel accommodation service revised with opt-in and opt-out declarations for GST compliance.
The amendment revises the definition of "specified premises" for hotel accommodation service from 1 April 2025 and introduces opt-in and opt-out declaration formats. A premises may qualify through the preceding financial year's supply pattern, or by filing a declaration by a registered supplier or registration applicant within the prescribed period. The declaration applies for the stated financial year and continues for later years unless a contrary declaration is filed, and it must be filed separately for each premises.
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