TMI BlogSeeks to amend Notification No 11/2017 - Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council.X X X X Extracts X X X X X X X X Extracts X X X X ..... rs conferred by sub-sections (1), (3), and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) a premises for which a registered person supplying hotel accommodation service has filed a declaration, on or after the 1st of January and not later than 31st of March of the preceding financial year, declaring the said premises to be a specified premises; or (c) a premises for which a person applying for registration has filed a declaration, within fifteen days of obtaining acknowledgement f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ises by filing a 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in the format specified at Annexure IX. Legal Name: - ARN: - PAN No. Name of Authorized Signatory: Signature of Authorized Signatory: (Dated acknowledgment) Note: The above declaration shall have to be filed separately for each premises. Annexure IX OPT-OUT DECLARATION (See para 4(xxxvi)) Declaration by a registered supplier of hotel accommodation service before the jurisdictional GST authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receding 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. . [F. No. 190354/2/2025-TO (TRU-II)] MD. ADIL ASHRAF, Under Secy. Note : -The principal notification number 11/2017-Central Tax (Rate) was published in the Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated the 28th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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