Specified premises declaration for hotel accommodation under Assam GST: establishes opt in/opt out declarations and filing timelines. The notification revises the definition of specified premises for suppliers of hotel accommodation, making premises specified where prior year supplies exceeded a per unit threshold or where a registered person or registration applicant files a prescribed declaration. It establishes an opt in and opt out declaration regime (Annexures VII-IX) with specified filing windows, separate premises filings, and continuance of the election across financial years unless formally withdrawn.
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Provisions expressly mentioned in the judgment/order text.
Specified premises declaration for hotel accommodation under Assam GST: establishes opt in/opt out declarations and filing timelines.
The notification revises the definition of specified premises for suppliers of hotel accommodation, making premises specified where prior year supplies exceeded a per unit threshold or where a registered person or registration applicant files a prescribed declaration. It establishes an opt in and opt out declaration regime (Annexures VII-IX) with specified filing windows, separate premises filings, and continuance of the election across financial years unless formally withdrawn.
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