https://www.taxtmi.com/notifications?id=143065 The amendment defines Specified premises to include premises that previously supplied hotel accommodation above a per-unit per-day value threshold, premises declared as specified premises by registered suppliers within the prescribed January-March window before the financial year, and premises declared as specified premises by registration applicants within fifteen days of registration acknowledgement; it inserts Annexures providing opt-in and opt-out declaration forms, requires separate filing per premises, makes declarations binding for the stated financial year and subsequent years until changed, and comes into force from the first day of April. en-us Thu, 16 Jan 2025 00:00:00 +0530 Mon, 03 Feb 2025 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=143065 The amendment defines Specified premises to include premises that previously supplied hotel accommodation above a per-unit per-day value threshold, premises declared as specified premises by registered suppliers within the prescribed January-March window before the financial year, and premises declared as specified premises by registration applicants within fifteen days of registration acknowledgement; it inserts Annexures providing opt-in and opt-out declaration forms, requires separate filing per premises, makes declarations binding for the stated financial year and subsequent years until changed, and comes into force from the first day of April. Notifications GST Thu, 16 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=143065