https://www.taxtmi.com/notifications?id=145953 West Bengal GST amends the definition of specified premises for hotel accommodation service from 1 April 2025 and introduces opt-in and opt-out declaration formats. The revised framework applies to premises meeting the prescribed preceding-year supply threshold, or premises covered by declarations filed by registered suppliers or applicants for registration within the specified period. The declarations operate for the stated financial year and continue for later years until changed, and must be filed separately for each premises. en-us Mon, 03 Mar 2025 00:00:00 +0530 Tue, 09 Jun 2026 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145953 West Bengal GST amends the definition of specified premises for hotel accommodation service from 1 April 2025 and introduces opt-in and opt-out declaration formats. The revised framework applies to premises meeting the prescribed preceding-year supply threshold, or premises covered by declarations filed by registered suppliers or applicants for registration within the specified period. The declarations operate for the stated financial year and continue for later years until changed, and must be filed separately for each premises. Notifications GST - States Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145953