https://www.taxtmi.com/notifications?id=143347 The amendment redefines specified premises for hotel accommodation: premises with prior year supplies above the prescribed per unit per day threshold; premises for which a registered supplier files an opt in declaration between 1 January and 31 March of the preceding financial year; or premises for which a registration applicant files an opt in within fifteen days of registration acknowledgement. Annexures VII-IX prescribe opt in and opt out declaration formats, require separate filings per premises, set filing windows, and provide dated acknowledgments; the Explanation change takes effect from 1 April 2025. en-us Wed, 05 Feb 2025 00:00:00 +0530 Mon, 24 Mar 2025 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=143347 The amendment redefines specified premises for hotel accommodation: premises with prior year supplies above the prescribed per unit per day threshold; premises for which a registered supplier files an opt in declaration between 1 January and 31 March of the preceding financial year; or premises for which a registration applicant files an opt in within fifteen days of registration acknowledgement. Annexures VII-IX prescribe opt in and opt out declaration formats, require separate filings per premises, set filing windows, and provide dated acknowledgments; the Explanation change takes effect from 1 April 2025. Notifications GST - States Wed, 05 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=143347