(Updated Online Facility on GST Portal | Effective from 1 January 2026)
📅 Background of the Advisory
GSTN has issued an important advisory dated 4 January 2026 regarding online filing of Opt-In Declarations for “Specified Premises” under Notification No. 05/2025 – Central Tax (Rate) dated 16 January 2025.
Earlier, for FY 2025-26, such declarations were filed manually with jurisdictional officers. Now, the GST Portal has enabled electronic filing of these declarations, making compliance more structured and traceable.
This advisory is particularly relevant for hotels and accommodation service providers supplying hotel accommodation services.
🏨 What Are “Specified Premises” Under GST?
“Specified premises” refers to hotel accommodation units that opt to be taxed under the applicable GST rate prescribed for specified premises, as notified under GST law.
Once a premise is declared as a specified premise, the chosen status:
- Applies to that specific premise
- Continues for future financial years
- Remains effective unless opted out by filing Annexure IX (to be notified separately)
👥 Who Can Opt and File the Declaration?
✅ Eligible Persons
- Existing registered regular taxpayers (active or suspended) supplying hotel accommodation services
- Applicants for new GST registration who wish to declare their premises as specified premises
❌ Not Eligible
This facility is NOT applicable to:
- Composition taxpayers
- GST TDS/TCS taxpayers
- SEZ units or developers
- Casual taxable persons
- Cancelled GST registrations
⚠️ Important: Suspended registrations can file, but cancelled registrations cannot.
📄 Types of Declarations Available on GST Portal
🔹 Annexure VII – Opt-In for Registered Persons
- For existing GST-registered taxpayers
- Used to declare specified premises for a succeeding financial year
🔹 Annexure VIII – Opt-In for New Registration Applicants
- For persons applying for new GST registration
- Declaration becomes effective from the date of registration
🔔 Annexure IX (Opt-Out Declaration)
- Will be made available separately in due course
⏰ Timelines for Filing Declarations
🅰️ Existing Registered Taxpayers – Annexure VII
- Can be filed only for the next financial year
- Filing window: 1 January to 31 March of the preceding financial year
📌 For FY 2026-27
➡️ Filing window: 01-01-2026 to 31-03-2026
🅱️ New Registration Applicants – Annexure VIII
- Can be filed within 15 days from generation of ARN
- Filing allowed even before GSTIN is allotted, provided:
- Application is not rejected
⛔ If:
- 15 days lapse → Declaration can only be filed during Annexure VII window
- Registration application is rejected → Annexure VIII cannot be filed at all
🖥️ Step-by-Step Process to File Declaration on GST Portal
- Login to GST Portal
- Go to:
Services → Registration → Declaration for Specified Premises - Choose:
- Opt-In Declaration for Specified Premises, or
- Download Annexure Filed
- Select eligible premises
- Fill declaration details
- Submit using EVC
- ARN is generated upon successful submission
⚠️ Important Practical Points to Note
- Maximum 10 premises can be selected in one declaration
- Separate PDF & reference number generated for each premise
- Additional declarations can be filed for remaining premises
- If any premise is missed, Annexure VII can be re-filed for the same FY during the window period
- Opt-in once exercised continues for future years unless Annexure IX (opt-out) is filed
📥 Downloading Filed Declarations
Filed Annexures can be downloaded from:
Services → Registration → Declaration for Specified Premises → Download
Each premise will have:
- Separate reference number
- Separate downloadable PDF
📧 Email & SMS Confirmation
On successful filing:
- Email and SMS alerts will be sent to all authorised signatories
🔔 Special Notes for FY 2025-26 & FY 2026-27
1️⃣ Taxpayers who filed manually for FY 2025-26
➡️ Must re-file Annexure VII online for FY 2026-27 between
01-01-2026 to 31-03-2026
2️⃣ Declaring specified premises for the first time
➡️ Annexure VII must be filed online for FY 2026-27 within the same window
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