GSTN Update: Opt-In Declaration for Specified Premises for Hotels is live from January 2026!
Introduction The GSTN has enabled electronic filing of Opt-In Declarations for Specified Premises under Notification No. 05/2025 – Central Tax (Rate), dated 16th January 2025. This facility applies to taxpayers supplying hotel accommodation services who wish to declare their premises as “specified premises” And pay 18% GST with ITC. W.e.f. 01.04.2025, the definition of specified […]