Specified Premises under GST: Opt-In Declaration, Eligibility & Filing Window

Advisory on Filing Opt-In Declaration for Specified Premises under GST (FY 2026–27)

The GST Department has enabled online filing of Opt-In Declarations for Specified Premises on the GST Portal, as notified vide Notification No. 05/2025 – Central Tax (Rate) dated 16 January 2025.

This update is crucial for hotels and accommodation service providers, as timely filing determines the applicable GST rate structure for the relevant financial year.

What are “Specified Premises” under GST?

Under GST law, hotels providing accommodation services may declare their premises as “Specified Premises” to apply the notified GST rates.

To exercise this option, an Opt-In Declaration must be filed within the prescribed timeline on the GST Portal.

Who Can File Opt-In Declaration for Specified Premises?

✅ Eligible Taxpayers

• Regular GST taxpayers (Active or Suspended) supplying hotel accommodation services
• Applicants for new GST registration intending to provide hotel accommodation services

❌ Not Eligible

• Composition scheme taxpayers
• GST TDS / TCS deductors
• SEZ units or developers
• Casual taxable persons
• Taxpayers with cancelled GST registration

Types of Opt-In Declarations Available on GST Portal

🔹 Annexure VII – For Existing Registered Taxpayers

• Used by already registered hotels
• Declaration applicable for the next financial year

🔹 Annexure VIII – For New GST Registration Applicants

• Filed by persons applying for fresh GST registration
• Effective from the date of registration

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

Due Dates & Timeline for Filing Declaration

Existing Registered Taxpayers (Annexure VII)

• Filing window: 1 January to 31 March of the preceding financial year
• For FY 2026-27:
• 01-01-2026 to 31-03-2026

New GST Registration Applicants (Annexure VIII)

• Must be filed within 15 days from ARN generation
• Allowed even if GSTIN is not allotted (provided application is not rejected)
• If 15 days lapse → filing allowed only during Annexure VII window
• If registration is rejected → Annexure VIII cannot be filed

Step-by-Step Process to File Declaration on GST Portal

1. Login to the GST Portal
2. Go to Services → Registration → Declaration for Specified Premises
3. Select:
4. Opt -In Declaration for Specified Premises, or
5. Download Annexure File
6. Choose eligible Premises
7. Fill in details and submit using EVC
8. ARN is generated on successful filing

Important Compliance Points

• Maximum 10 premises can be selected per declaration
• Multiple declarations allowed for additional premises
• Separate PDF and reference number generated for each premise
• Missed premises can be added later by re-filing Annexure VII (within window)
• Suspended registrations can file; cancelled registrations cannot
• Opt-in remains valid for future years unless Opt-Out (Annexure IX) is filed

Downloading Filed Annexure

Path on portal:

Services → Registration → Declaration for Specified Premises → Download

Each declared premise will have a separate reference number.

Important Advisory for FY 2025-26 & FY 2026-27

• For FY 2025-26, declarations were filed manually
• Now, with online facility enabled:
• Taxpayers must re-file Annexure VII electronically for FY 2026-27
• Filing window: 01-01-2026 to 31-03-2026
• First-time declarants must also file Annexure VII within the same period