https://www.taxtmi.com/notifications?id=143125 Amendment substitutes clause (xxxvi) to define specified premises as premises that (a) in the preceding financial year provided hotel accommodation above the per-unit per-day threshold, (b) are declared as specified by a registered supplier between 1 January and 31 March of the preceding financial year, or (c) are declared as specified by a registration applicant within fifteen days of acknowledgement. It adds Annexures VII-IX prescribing opt-in and opt-out declaration forms, filing windows, per-premises filing requirement, continuing effect across financial years, and required identification details. en-us Thu, 16 Jan 2025 00:00:00 +0530 Thu, 30 Jan 2025 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=143125 Amendment substitutes clause (xxxvi) to define specified premises as premises that (a) in the preceding financial year provided hotel accommodation above the per-unit per-day threshold, (b) are declared as specified by a registered supplier between 1 January and 31 March of the preceding financial year, or (c) are declared as specified by a registration applicant within fifteen days of acknowledgement. It adds Annexures VII-IX prescribing opt-in and opt-out declaration forms, filing windows, per-premises filing requirement, continuing effect across financial years, and required identification details. Notifications GST - States Thu, 16 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=143125