Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Seeks 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

→ Full Text of the Document

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

→ Full Text of the Document

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

→ Full Text of the Document

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

→ Full Text of the Document

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

→ Full Text of the Document

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

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates