Specified premises designation enables suppliers of hotel accommodation to opt in or opt out, creating binding declaration requirements. Amendment revises the definition of specified premises for suppliers of hotel accommodation, making a premises specified if prior year supplies exceed the per unit threshold, or if the supplier or new registrant files the prescribed declaration within the stipulated filing windows. It inserts Annexures VII-IX establishing an opt in declaration for registered persons, an opt in declaration for applicants, and an opt out declaration for registered suppliers; each declaration applies for the stated financial year and continues unless superseded by a subsequent declaration.
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Provisions expressly mentioned in the judgment/order text.
Specified premises designation enables suppliers of hotel accommodation to opt in or opt out, creating binding declaration requirements.
Amendment revises the definition of specified premises for suppliers of hotel accommodation, making a premises specified if prior year supplies exceed the per unit threshold, or if the supplier or new registrant files the prescribed declaration within the stipulated filing windows. It inserts Annexures VII-IX establishing an opt in declaration for registered persons, an opt in declaration for applicants, and an opt out declaration for registered suppliers; each declaration applies for the stated financial year and continues unless superseded by a subsequent declaration.
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