Specified premises designation requires opt in/opt out declarations and annual applicability under state GST rules. Effective 1 April 2025, the notification redefines specified premises for each financial year as: (a) premises that supplied hotel accommodation above a specified per unit per day value in the preceding financial year; (b) premises declared as specified premises by a registered supplier between 1 January and 31 March of the preceding financial year; or (c) premises declared by an applicant within fifteen days of registration acknowledgement. The amendment inserts Annexures VII-IX prescribing opt in and opt out declaration formats and timelines to be filed separately for each premises with the jurisdictional GST authority.
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 requires opt in/opt out declarations and annual applicability under state GST rules.
Effective 1 April 2025, the notification redefines specified premises for each financial year as: (a) premises that supplied hotel accommodation above a specified per unit per day value in the preceding financial year; (b) premises declared as specified premises by a registered supplier between 1 January and 31 March of the preceding financial year; or (c) premises declared by an applicant within fifteen days of registration acknowledgement. The amendment inserts Annexures VII-IX prescribing opt in and opt out declaration formats and timelines to be filed separately for each premises with the jurisdictional GST authority.
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