Specified premises classification for hotel accommodation enables opt-in/out declarations governing GST treatment and filing obligations. The notification redefines specified premises for hotel accommodation suppliers and inserts Annexures VII-IX prescribing opt-in and opt-out declaration forms. A premises qualifies as specified where prior-year accommodation exceeded the threshold, or where a registered person or registration applicant files the prescribed declaration within the specified filing windows. Declarations apply for the entire nominated financial year, continue into subsequent years unless changed, and must be filed separately for each premises; applicants must file within the short period after registration acknowledgement.
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 classification for hotel accommodation enables opt-in/out declarations governing GST treatment and filing obligations.
The notification redefines specified premises for hotel accommodation suppliers and inserts Annexures VII-IX prescribing opt-in and opt-out declaration forms. A premises qualifies as specified where prior-year accommodation exceeded the threshold, or where a registered person or registration applicant files the prescribed declaration within the specified filing windows. Declarations apply for the entire nominated financial year, continue into subsequent years unless changed, and must be filed separately for each premises; applicants must file within the short period after registration acknowledgement.
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