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TMI BlogSeeks to amend Notification No 8/2017- Integrated 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 ..... ) and (4) of section 5, sub-section (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with 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 recommendati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on above seven thousand five hundred rupees per unit per day or equivalent; or (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 registrati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I/We declare the premises as not a specified premises by filing a declaration 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 sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es , 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 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 8/2017 - Integrated Tax (Rate) was published in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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