Amendment in Notification G.O. (P) No. 72/2017/TAXES. dated 30th June, 2017

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....amendments in the notification issued under G.O. (P) No. 72/2017/TAXES. dated 30th June, 2017 and published as S.R.O. No. 370/2017 in the Kerala Gazette Extraordinary No.1360 dated 30th June, 2017, namely:- AMENDMENT In the said notification, - (i) in paragraph 4 relating to Explanation, with effect from the 1st day of April, 2025,- a. clause (xxxv) shall be omitted; b. for clause (xxxvi) the following clause shall be substituted, namely:- " (xxxvi) "Specified premises", for a financial year, means,- (a) a premises from where the supplier has provided in the preceding financial year, 'hotel accommodation' service having the value of supply of any unit of accommodation above seven thousand five hundred rupees per unit per day or e....

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....claration, declaring the premises as a 'specified premises' for a Financial Year, shall be filed by a registered person on or after 1st of January of the preceding financial year but not later than 31st of March of the preceding Financial Year. 2. The above declaration shall have to be filed separately for each premises. Annexure VIII OPT-IN DECLARATION FOR PERSON APPLYING FOR REGISTRATION (See para 4(xxxvi)) Declaration by a person applying for registration before the jurisdictional GST authority declaring the premises to be a 'specified premises'. Reference No.- Date: - 1. I/We ......................... (name of Person) have applied for registration vide ARN No. ............................ and do hereby declare that the premises ....