9911796707
TMI BlogRates for supply of services under CGST Act - Amendment to the explanation meaning of "Declared Tariff" and "Specified Premises" -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 X X X X Extracts X X X X ..... 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 notification number 11/2017-Central Tax (Rate), of the Government of India, in the Ministry of Finance (Department of Revenue), published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 690(E), dated the 28th 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 pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to apply to subsequent Financial Years also, unless I/We declare the premises as not a 'specified premises' 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yyy-yy)……… 2. Further, I/We understand the said declaration will apply to the entire Financial Year specified in (1) above and will continue to apply to subsequent Financial Years also, unless I/We declare the premises to be a 'specified premises' by filing a declaration in the format specified at Annexure VII. Legal Name: - GSTIN/ARN: - PAN No. Name of Authorized Signatory: Signature of Authorized Signatory: (Dated acknowledgment) Note: 1. The above declaration, declaring the premises as not a 'specified premises', for a Financial Year, shall be filed 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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