11-2099/33/2025-F T4 ARKGT IEPIT-2-state tax department Uttar Pradesh Shasan Rajya Kar Anubhag-2 In pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of Government notification n0.83/X1-2-25-9(47)/17-T.C.-277-U.PAct-1-201 7-Order-
(341)-2025 dated 13-02-2025: NOTIFICATION 25-9(47)/17-T.C.-277-U.P.Act-1-2017-Order-(341)-2025 Lucknow:Pated : 13-02-2025. In exercise of the powers 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 Uttar Pradesh Goods and Services Tax Act, 2017 (Act no. 1 of 2017), the Governor, 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 Notification 10. KA.NIL.-2-842/X1-9(47)/17-U.P.Act-1-2017-Order-(09)-2017 dated June 30, 2017, namely:- ' ' AMENDMENT In the aforesaid notification} i. in paragraph 4 relating to Explanation, with effect from the 1t 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 premises from where the supplier has provided in the preceding financial year, ‘hotel accommodation’ service having the value of supply of any unit of accommodation 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 registration has filed a declaration, within fifteen days of obtaining acknowledgement for the registration application, declaring the said premises to be a 1/878696/2025 11-2099/33/2025- T4 A Jep-2-state tax department specified premises;”;
(i) after Annexure VI, the following Annexures shall be inserted, namely:— “Annexure VII OPT-IN DECLARATION FOR REGISTERED PERSON (See para 4(xxxvi)) Declaration by a registered person supplying hotel accommodation service before the jurisdictional GST authority declaring the premises to be a ‘specified premises’. Reference No.- Date: -
1. I/We ... .. (name of Person) do hereby declare that the premises at ......(address)...... shall be a ‘specified premises’ for the Financial Year ......... (YYYY-YY)eooiinenn 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 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 13tofjanuary 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 1/878696/2025 4 /s A 5-87 T ARUA JEHIT-2-state tax department REGISTRATION (See para 4(xxxvi)) Declaration by a person applying for reglstration before the jurisdictional GST authority declaring the premises to be a ‘specified premises’. Reference No.- Date: -
1. I/We (name of Person) have applied for registration vide ARN No. and do hereby declare that the premises at ......(address)...... shall be a ‘specified premises’ from the effective date of registration till the end of the Financial Year. . Further, I/We understand the said declaration will apply to the subsequent Financial Years also, unless [/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 Sighatory; 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 bc?ol'g the jsllxrisdlctlonal GST authority declaring the 7878696/ 11-2099/33/2025-0 T4 AIUA JGHIT-2-state tox department 1/878696/2025 premises as not a ‘specified premises’. Reference No.- Date: -
1. I/We ... (name of Person) do hereby declare that the premises at . ..(address). shall not be a ‘specified premises’ for the Financial Year ..
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 1/We declare the premises to be a ‘specified premises’ by filing a declaration in the format specified at Annexure VIL ’ 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 15%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.”. By order, Signed by . Devaraj) M—bevequ Sachiv. Date: 13-02-2025 12:14:25