GST Advisory on Opt-In Declaration for Specified Premises: Online Filing Enabled from 2026

The GST Portal has enabled electronic filing of opt-in declarations for declaring hotel accommodation premises as “specified premises”, pursuant to Notification No. 05/2025 – Central Tax (Rate) dated 16 January 2025. The facility is available to eligible registered taxpayers and applicants for new GST registration supplying hotel accommodation services. The online mechanism replaces the earlier manual filing process and applies from FY 2026-27 onwards.

Types of Declarations

The following declarations are available on the GST Portal:

Annexure VII – Opt-In Declaration for existing registered taxpayers opting to declare premises as specified premises for a succeeding financial year

Annexure VIII – Opt-In Declaration for persons applying for new GST registration to declare premises as specified premises from the effective date of registration

(Annexure IX – Opt-Out Declaration will be enabled separately.)

Who may opt and file the declaration?

• Regular taxpayers (active or suspended) supplying hotel accommodation services who intend to declare their premises as “specified premises”
• Applicants for new GST registration who wish to declare their premises as “specified premises”

This facility is not available to composition taxpayers, TDS/TCS registrants, SEZ units or developers, casual taxpayers, or taxpayers whose registrations have been cancelled.

Timeline for Filing Declarations

(A) Annexure VII – Existing Registered Taxpayers

• Can be filed for the subsequent financial year during the window 1st January to 31st March of the preceding financial year
• For FY 2026-27, filing is permitted from 01.01.2026 to 31.03.2026

(B) Annexure VIII – New Registration Applicants

• To be filed within 15 days from the date of ARN generation
• Filing is allowed even if GSTIN is not yet allotted, provided the application is not rejected
• After expiry of 15 days, filing is allowed only during the Annexure VII window
• Filing is not permitted if the registration application is rejected

How to File the Declaration on the GST Portal

1. Log in to the GST Portal
2. Navigate to: Services → Registration → Declaration for Specified Premises
3. Select the relevant option (Opt-In / Download Filed Annexure)
4. Select eligible premises and submit the declaration using EVC

Upon successful submission, an ARN will be generated.

Downloading of Filed Declarations

• Filed Annexures (VII / VIII) can be downloaded from:
Services → Registration → Declaration for Specified Premises → Download
• Separate reference numbers are available for each declared premise

Email and SMS Intimation

Email and SMS confirmation will be sent to all authorised signatories upon successful filing

Important Points to Note

• A maximum of 10 premises can be selected in one declaration; additional declarations may be filed for the remaining premises
• Separate PDFs and reference numbers are generated for each premise
• If any premises are left out, Annexure VII may again be filed for the same financial year during the eligible window
• Suspended taxpayers may file the declaration; cancelled taxpayers cannot
• The option exercised will continue for subsequent financial years unless an opt-out declaration (Annexure IX) is filed.

For FY 2025-26, declarations were filed manually. Such taxpayers are required to re-file Annexure VII electronically for FY 2026-27 between 01.01.2026 and 31.03.2026.

Taxpayers declaring specified premises for the first time are also required to file Annexure VII for FY 2026-27 within the same period.