The Goods and Services Tax Network (GSTN) has enabled electronic filing of declarations prescribed under Central Tax (Rate) Notification No. 05/2025 dated 16 January 2025. This facility is relevant for persons supplying hotel accommodation services who intend to declare their premises as “specified premises” under GST.
The advisory explains eligibility, declaration types, timelines, filing process, and key compliances. The electronic option replaces the earlier manual process for subsequent financial years.
1. Who Can Opt for the Declaration
The opt-in facility is available to the following categories:
i) Regular GST taxpayers (active or suspended) supplying hotel accommodation services and seeking to declare their premises as specified premises;
ii) Applicants for new GST registration intending to declare premises as specified premises from the effective date of registration
The facility is not available to:
- Composition taxpayers
- TDS/TCS registrants
- SEZ units or developers
- Casual taxable persons
- Taxpayers with cancelled GST registration
2. Types of Declarations Available on the GST Portal
GSTN has enabled the following annexures:
Annexure VII – Opt-In for Existing Registered Persons
Applicable to registered taxpayers opting to declare premises as specified premises for a succeeding financial year.
Annexure VIII – Opt-In for Persons Applying for Registration
Applicable to persons applying for new GST registration, enabling declaration of premises as specified premises from the effective date of registration.
Note: Annexure IX (Opt-Out Declaration) will be enabled separately at a later stage.
3. Timelines for Filing the Declarations
(A) Existing Registered Taxpayers – Annexure VII
- Filing window: 1 January to 31 March of the preceding financial year
- For financial year 2026-27, Annexure VII can be filed from 01 January 2026 to 31 March 2026
(B) New Registration Applicants – Annexure VIII
- Must be filed within 15 days from the date of ARN generation of the registration application
- Filing is permitted 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 (1 January to 31 March)
- If the registration application is rejected, Annexure VIII cannot be filed, irrespective of the 15-day period
4. Step-by-Step Process to File Declaration on GST Portal
- Log in to the GST Portal
- Navigate to: Services → Registration → Declaration for Specified Premises
- Choose the relevant option:
- Opt-In Declaration for Specified Premises, or
- Download Annexure Filed
- Select eligible premises, complete the declaration, and submit using EVC
- On successful submission, an ARN is generated
5. Important Compliance Points
- A maximum of 10 premises can be selected in a single declaration
- Separate PDFs with individual reference numbers are generated for each declared premise
- If some premises are left out, Annexure VII may be filed again for the same financial year within the permitted window
- Suspended registrations are allowed to file the declaration
- Cancelled registrations are not permitted to file
- Once exercised, the option continues for future financial years unless an opt-out declaration (Annexure IX) is filed within the prescribed time
6. Downloading Filed Declarations
Filed declarations (Annexure VII or VIII) can be downloaded from: Services → Registration → Declaration for Specified Premises → Download
Each premise declared carries a separate reference number.
7. Email and SMS Intimation
Upon successful filing >> Confirmation emails and SMS alerts are sent to all authorised signatories registered on the GST Portal
Special Notes for Transition and First-Time Declarations
i) Financial year 2025-26: Declarations were filed manually with jurisdictional officers. With the electronic facility now available, such taxpayers are required to re-file Annexure VII electronically for financial year 2026-27 between 01 January 2026 and 31 March 2026.
ii) First-time declaration of specified premises: Taxpayers declaring specified premises for the first time must file Annexure VII during the same window for financial year 2026-27.
Conclusion
The introduction of electronic filing for opt-in declarations by GSTN marks a procedural shift towards standardised compliance for hotel accommodation service providers. Taxpayers should carefully assess eligibility, adhere to prescribed timelines, and ensure accurate premise selection to avoid future disputes.
Source: GSTN Advisory dated 04/01/2026 on Filing Opt-In Declaration for Specified Premises for FY 2026-27 and Onwards
Related Posts:
CBIC’s 28 FAQs on Amended GST Rules for ‘Specified Premises’
Revised GST Rules for ‘Specified Premises’ (Hotels & Restaurants Services)