Amendment in Notification No. 11/2017-Puducherry GST (Rate), dated 29th June, 2017

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....hereby makes the following further Amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 11/2017-Puducherry GST (Rate), dated 29th June, 2017, published in the Gazette of Puducherry, Extraordinary Part-I, No. 95, dated 29th June, 2017, namely:- 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 o....

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....declaration in the format specified at Annexure-IX. Legal Name : GSTIN : PAN No. : Name of Authorized Signatory : Signature of Authorized Signatory : (Dated acknowledgment) Note: 1. The above declaration, 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 Pr....