https://www.taxtmi.com/notifications?id=143063 Amendment substitutes the definition of specified premises for IGST rate purposes effective 1 April 2025, defining such premises as those meeting a preceding year per unit tariff threshold, or those declared as specified premises by a registered supplier between 1 January and 31 March of the preceding financial year, or declared by a registration applicant within fifteen days of registration acknowledgment. The amendment inserts Annexures VII-IX prescribing standard opt in and opt out declarations, requires separate filings per premises, and provides that declarations apply for the stated financial year and continue thereafter unless rescinded. en-us Thu, 16 Jan 2025 00:00:00 +0530 Mon, 03 Feb 2025 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=143063 Amendment substitutes the definition of specified premises for IGST rate purposes effective 1 April 2025, defining such premises as those meeting a preceding year per unit tariff threshold, or those declared as specified premises by a registered supplier between 1 January and 31 March of the preceding financial year, or declared by a registration applicant within fifteen days of registration acknowledgment. The amendment inserts Annexures VII-IX prescribing standard opt in and opt out declarations, requires separate filings per premises, and provides that declarations apply for the stated financial year and continue thereafter unless rescinded. Notifications GST Thu, 16 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=143063