The Goods and Services Tax Network (GSTN) has enabled an electronic facility on the GST Portal for filing opt-in declarations for declaring hotel accommodation premises as “specified premises”, in line with Notification No. 05/2025–Central Tax (Rate) dated 16 January 2025.
The advisory, issued on 4 January 2026, marks a significant procedural shift, as such declarations were earlier being filed manually with jurisdictional tax authorities.
This move is expected to streamline compliance for hotel accommodation service providers and bring uniformity in the declaration process across the country.
Who Can File the Opt-In Declaration?
The opt-in declaration facility is available to regular GST taxpayers (including those under active or suspended status) who are supplying hotel accommodation services and wish to declare their premises as “specified premises”. Additionally, applicants seeking new GST registration can also opt for the declaration at the registration stage.
However, the facility is not available to composition taxpayers, TDS/TCS deductors, SEZ units or developers, casual taxpayers, or persons whose registrations have been cancelled.
Types of Declarations Introduced on the GST Portal
The GST Portal has made the following declarations available electronically:
- Annexure VII – Opt-In Declaration for Registered Persons: This is meant for existing registered taxpayers who intend to declare their premises as specified premises for a succeeding financial year.
- Annexure VIII – Opt-In Declaration for Persons Applying for Registration: This applies to persons who are applying for a new GST registration and wish to declare their premises as specified premises from the effective date of registration.
The advisory clarifies that Annexure IX (Opt-Out Declaration) will be made available separately at a later stage.
Prescribed Timelines for Filing
For existing registered taxpayers, Annexure VII can be filed only for a subsequent financial year and within a specified window of 1 January to 31 March of the preceding financial year. Accordingly, for FY 2026–27, the declaration window is open from 1 January 2026 to 31 March 2026.
For new registration applicants, Annexure VIII must be filed within 15 days from the date of generation of the ARNof the registration application. The declaration can be filed irrespective of whether the GSTIN has been allotted, provided the registration application is not rejected. Once the 15-day window lapses, such applicants can opt in only during the Annexure VII filing window (January–March). If the registration application is rejected, Annexure VIII cannot be filed, regardless of whether the 15-day period has expired or not.
Step-by-Step Process on the GST Portal
Taxpayers can file the declaration by logging into the GST Portal and navigating to Services → Registration → Declaration for Specified Premises. After selecting the opt-in declaration option, eligible premises must be chosen, details filled in, and the declaration submitted using Electronic Verification Code (EVC). Upon successful submission, an Application Reference Number (ARN) is generated.
Key Operational Clarifications
The advisory highlights that a maximum of 10 premises can be selected in a single declaration. If a taxpayer has more premises, additional declarations may be filed. Importantly, separate PDF documents with distinct reference numbersare generated for each declared premise.
If any premises are inadvertently left out, taxpayers are permitted to file Annexure VII again for those premises for the same financial year, provided the filing is done within the eligible window period.
While suspended taxpayers are allowed to file the declaration, cancelled registrations are expressly barred from using this facility. Once exercised, the opt-in option continues for subsequent financial years unless an opt-out declaration (Annexure IX) is filed within the prescribed timeframe.
Download Facility and Intimations
Filed declarations under Annexure VII or VIII can be downloaded from the GST Portal through Services → Registration → Declaration for Specified Premises → Download. Separate reference numbers are generated for each declared premise. Upon successful filing, confirmation is sent to all authorised signatories through both email and SMS.
Special Instructions for FY 2025–26 and First-Time Declarants
For FY 2025–26, taxpayers had filed declarations manually with jurisdictional authorities. With the online facility now available, such taxpayers have been advised to file Annexure VII again electronically for FY 2026–27 between 1 January 2026 and 31 March 2026.
Further, taxpayers declaring specified premises for the first time are also required to file Annexure VII for FY 2026–27 during the same January–March 2026 window.
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