GSTN Issues Advisory on Opt-In Declaration for Specified Premises: Key Rules, Eligibility and Due Dates (2025):

GSTN Issues Advisory on Opt-In Declaration for Specified Premises: Key Rules, Eligibility and Due Dates (2025) The Goods and Services Tax Network (GSTN) has released an advisory dated January 04, 2026, regarding Opt-In Declaration Filing for Specified Premises, 2025. The related declarations have been issued in reference to a Notification No. 05/2025 – Central Tax (Rate), dated January 16, 2025. The same can be assessed online at the GST portal. Such declarations are chosen by individuals who want to supply their hotel accommodation services by categorising premises under “specified premises” and are applying for registration, or are already registered.

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These types of individuals must note the following key points: Q. Who can choose for or file this declaration? Ans: Any regular taxpayers, no matter if active or suspended, engaged in supplying hotel accommodation service and want to declare their premises under the "specified premises" category. Applicants who have just gotten their new GST registration number and want to categorise their premises under “Specified Premises.” This benefit is not for composition taxpayers, TDS/TCS taxpayers, SEZ units/developers, casual taxpayers, or individuals who have cancelled their registrations. Q. How many types of declarations are available on the portal? Ans: As of now, only declarations have been made available on the GST portal: 1. Annexure VII: Opt-In Declaration for Registered Person - For existing registered taxpayers opting to declare premises as specified premises for a succeeding financial year. 2. Annexure VIII: Opt-In Declaration for Person Applying for Registration - For persons applying for new registration, to declare premises as specified premises from the effective date of registration. The third one, Annexure IX-Opt-Out Declaration, will soon be made available separately on the portal.

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Q. What are the due dates to furnish these declarations? (A) Existing Registered Taxpayers – Annexure VII

• A declaration for a subsequent financial year can be filed in the preceding financial year, from the time period between January 01 and March 31. For instance, for the financial year 2026-27, the Annexure VII declaration will be filed between January 01, 2026, and March 31, 2026.

(B) New Registration Applicants – Annexure VIII

• One is allowed to furnish this declaration within 15 days from the date the ARN (application number) for GST registration is generated. The filing of this declaration is allowed even if the GSTIN has not been issued, as long as your registration application has not been rejected.

If you miss the 15-day time limit, then you can file the opt-in declaration only during the special window, which is from 1st January to 31st March (when Annexure VII is open). If your GST registration application is rejected, you cannot file Annexure VIII at all, whether the 15 days are over or still remaining. Refer to the official advisory for complete information.