https://www.taxtmi.com/notifications?id=147020 Punjab GST provisions revise the meaning of specified premises for hotel accommodation services and introduce premise-specific opt-in and opt-out declarations. A premises qualifies through supplies exceeding the prescribed per-unit daily value threshold or through a timely declaration. Registered suppliers must file opt-in or opt-out declarations between 1 January and 31 March of the preceding financial year, while registration applicants may opt in within fifteen days of acknowledgement. Each declaration applies separately to each premises and generally continues for subsequent financial years unless changed through the prescribed declaration process. en-us Tue, 11 Feb 2025 00:00:00 +0530 Tue, 22 Sep 2026 14:07:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=147020 Punjab GST provisions revise the meaning of specified premises for hotel accommodation services and introduce premise-specific opt-in and opt-out declarations. A premises qualifies through supplies exceeding the prescribed per-unit daily value threshold or through a timely declaration. Registered suppliers must file opt-in or opt-out declarations between 1 January and 31 March of the preceding financial year, while registration applicants may opt in within fifteen days of acknowledgement. Each declaration applies separately to each premises and generally continues for subsequent financial years unless changed through the prescribed declaration process. Notifications GST - States Tue, 11 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=147020