https://www.taxtmi.com/notifications?id=143965 Amendment revises the definition of specified premises for suppliers of hotel accommodation, making a premises specified if prior year supplies exceed the per unit threshold, or if the supplier or new registrant files the prescribed declaration within the stipulated filing windows. It inserts Annexures VII-IX establishing an opt in declaration for registered persons, an opt in declaration for applicants, and an opt out declaration for registered suppliers; each declaration applies for the stated financial year and continues unless superseded by a subsequent declaration. en-us Fri, 13 Jun 2025 00:00:00 +0530 Fri, 01 Aug 2025 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=143965 Amendment revises the definition of specified premises for suppliers of hotel accommodation, making a premises specified if prior year supplies exceed the per unit threshold, or if the supplier or new registrant files the prescribed declaration within the stipulated filing windows. It inserts Annexures VII-IX establishing an opt in declaration for registered persons, an opt in declaration for applicants, and an opt out declaration for registered suppliers; each declaration applies for the stated financial year and continues unless superseded by a subsequent declaration. Notifications GST - States Fri, 13 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=143965