GST Advisory Explained: Opt-In Declaration for Specified Hotel Premises

GST Advisory: Online Facility for Opt-In Declaration of Specified Premises

(Effective from 1 January 2026)

📅 Overview of the Update

GSTN, through an advisory issued on 4 January 2026, has introduced an online mechanism on the GST Portal for filing Opt-In Declarations for “Specified Premises”, as prescribed under Notification No. 05/2025 – Central Tax (Rate) dated 16 January 2025.

Previously, for FY 2025-26, taxpayers were required to submit these declarations manually to jurisdictional GST officers. With effect from 1 January 2026, the declaration process has been digitised, ensuring better transparency, ease of compliance, and system-based tracking.

This update is especially relevant for hotels and accommodation service providers.

🏨 Meaning of “Specified Premises” under GST

“Specified Premises” refers to hotel accommodation units that choose to be governed by the specific GST rate structure notified for such premises under GST law.

Once a premise is opted in as a specified premise:

  • The declaration applies only to the selected premise

  • The status continues for subsequent financial years

  • It remains valid until an opt-out declaration (Annexure IX) is filed

👥 Eligible & Ineligible Persons

✅ Who Can File

  • Existing regular GST taxpayers (active or suspended) providing hotel accommodation services

  • Applicants for new GST registration intending to declare premises as specified premises

❌ Who Cannot Use This Facility

  • Composition scheme taxpayers

  • GST TDS / TCS registrants

  • SEZ units or SEZ developers

  • Casual taxable persons

  • Taxpayers with cancelled GST registrations

📌 Note: Suspended registrations are permitted; cancelled registrations are not.

📄 Declarations Available on GST Portal

🔹 Annexure VII – For Existing Registrations

  • Applicable to already registered taxpayers

  • Used to opt in for specified premises for the upcoming financial year

🔹 Annexure VIII – For New Registration Applicants

  • Applicable to persons applying for fresh GST registration

  • Becomes effective from the date GST registration is granted

🔔 Annexure IX – Opt-Out Declaration

  • Will be enabled on the portal separately at a later stage

⏰ Filing Timelines

🅰️ Existing Registered Taxpayers (Annexure VII)

  • Can be filed only for the next financial year

  • Filing period: 1 January to 31 March of the preceding year

📌 For FY 2026-27
➡️ Window: 01-01-2026 to 31-03-2026

🅱️ New Registration Applicants (Annexure VIII)

  • Must be filed within 15 days of ARN generation

  • Can be filed even before GSTIN is allotted, provided:

    • Registration application is not rejected

⛔ If the 15-day period expires:

  • Filing will be allowed only through Annexure VII during the prescribed window

  • If registration is rejected, Annexure VIII cannot be filed

🖥️ Procedure to File Opt-In Declaration on 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 Declaration, or

    • Download Filed Annexure

  4. Choose eligible premises

  5. Enter required declaration details

  6. Submit using EVC

  7. ARN is generated upon successful submission

⚠️ Key Practical Points

  • A maximum of 10 premises can be selected in one declaration

  • Each premise generates:

    • A separate reference number

    • A separate downloadable PDF

  • Additional declarations may be filed for remaining premises

  • If a premise is missed, Annexure VII can be re-filed for the same FY during the open window

  • Once opted in, the status continues automatically unless Annexure IX (opt-out) is filed

📥 Downloading Filed Declarations

Declarations can be downloaded from:
Services → Registration → Declaration for Specified Premises → Download

Each declared premise will have an individual downloadable record.

📧 Email & SMS Alerts

After successful filing:

  • Email and SMS notifications are sent to all authorised signatories

🔔 Special Clarifications for FY 2025-26 & FY 2026-27

1️⃣ Manual Filers for FY 2025-26
Taxpayers who submitted declarations manually must re-file Annexure VII online for FY 2026-27 between 01-01-2026 and 31-03-2026.

2️⃣ First-Time Declaration of Specified Premises
Those opting in for the first time must file Annexure VII online within the same window for FY 2026-27.

,
Comments 0