GST Advisory on Online Filing of Opt-In Declaration for “Specified Premises” for Hotel Accommodation Services (Effective FY 2026-27)
The Goods and Services Tax Network (GSTN) has issued an important advisory regarding online filing of Opt-In Declarations for declaring hotel accommodation premises as “Specified Premises” on the GST Portal. This facility, earlier available only through manual filing, is now enabled electronically and will be applicable from FY 2026-27 onwards.
Below is a detailed summary for the benefit of taxpayers engaged in hotel accommodation services:
1. Background of the Advisory
Declarations prescribed under Notification No. 05/2025 – Central Tax (Rate) dated 16 January 2025 have now been made available online on the GST Portal. Eligible taxpayers can electronically declare their hotel premises as “Specified Premises”, which has a direct bearing on the applicable GST rate for hotel accommodation services.
2. Eligible Persons Who Can File the Declaration
The opt-in declaration can be filed by:
- Regular GST taxpayers (active or suspended) supplying hotel accommodation services, and
- Applicants for new GST registration who intend to declare their premises as “Specified Premises”.
Not applicable to:
- Composition taxpayers
- TDS / TCS taxpayers
- SEZ units or developers
- Casual taxable persons
- Taxpayers with cancelled registrations
3. Types of Declarations Available on the Portal
The following annexures are currently enabled:
(a) Annexure VII – Opt-In Declaration for Registered Persons
- For existing registered taxpayers
- Applicable for declaring specified premises for a succeeding financial year
(b) Annexure VIII – Opt-In Declaration for Persons Applying for Registration
- For new GST registration applicants
- Declaration effective from the date of registration
(Annexure IX – Opt-Out Declaration will be enabled separately at a later stage.)
4. Timeline for Filing the Declarations
(A) Existing Registered Taxpayers – Annexure VII
- Filing window: 1st January to 31st March of the preceding financial year
- For FY 2026-27, filing period is 01-01-2026 to 31-03-2026
(B) New Registration Applicants – Annexure VIII
- To be filed within 15 days from the date of ARN generation
- Can be filed even if GSTIN is not yet allotted, provided the application is not rejected
- If 15 days lapse, filing will be allowed only during the Annexure VII window (Jan–Mar)
- Filing not permitted if the registration application is rejected
5. Procedure to File the Declaration on the GST Portal
- Log in to the GST Portal
- Navigate to:
Services → Registration → Declaration for Specified Premises - Choose:
- Opt-In Declaration for Specified Premises, or
- Download Annexure Filed
- Select eligible premises, complete the declaration, and submit using EVC
- Upon successful filing, an ARN will be generated
6. Important Operational Points
- A maximum of 10 premises can be selected in a single declaration
- Separate declarations may be filed for additional premises
- Separate PDF and reference number will be generated for each declared premise
- If a premise is missed, Annexure VII may be filed again for that premise within the same financial year
- Suspended registrations are allowed to file
- Cancelled registrations are not permitted
- The opt-in option will continue for subsequent years unless an opt-out (Annexure IX) is filed within the prescribed time
7. Downloading Filed Declarations
Filed declarations (Annexure VII / VIII) can be downloaded from:
Services → Registration → Declaration for Specified Premises → Download
8. Email and SMS Confirmation
On successful filing, email and SMS alerts will be sent to all authorised signatories registered on the GST Portal.
9. Special Note for Existing Taxpayers (FY 2025-26)
- For FY 2025-26, declarations were filed manually with jurisdictional officers
- Such taxpayers are required to re-file Annexure VII electronically for FY 2026-27 during the period 01-01-2026 to 31-03-2026
- Taxpayers declaring specified premises for the first time must also follow the same timeline