Notification No. 11/2017-Central Tax (Rate) - Annexure IX

[1][Annexure IX

OPT-OUT DECLARATION

(See para 4(xxxvi))

Declaration by a registered supplier of hotel accommodation service before the jurisdictional GST authority declaring the 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 ………(yyyy-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 to be filed separately for each premises.

[1] Inserted by Notification No. 05/2025-Central Tax (Rate) dt. 16-01-2025.

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Notification No. 11/2017-Central Tax (Rate) - Annexure IX