https://www.taxtmi.com/notifications?id=143673 The amendment revises the definition of "specified premises" for hotel accommodation service from 1 April 2025 and introduces opt-in and opt-out declaration formats. A premises may qualify through the preceding financial year's supply pattern, or by filing a declaration by a registered supplier or registration applicant within the prescribed period. The declaration applies for the stated financial year and continues for later years unless a contrary declaration is filed, and it must be filed separately for each premises. en-us Thu, 13 Feb 2025 00:00:00 +0530 Tue, 23 Jun 2026 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=143673 The amendment revises the definition of "specified premises" for hotel accommodation service from 1 April 2025 and introduces opt-in and opt-out declaration formats. A premises may qualify through the preceding financial year's supply pattern, or by filing a declaration by a registered supplier or registration applicant within the prescribed period. The declaration applies for the stated financial year and continues for later years unless a contrary declaration is filed, and it must be filed separately for each premises. Notifications GST - States Thu, 13 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=143673