Advisory on Filing Opt In Declaration for Specified Premises under GST
Introduction
The GST Network has enabled an online facility on the GST portal for filing declarations to treat hotel accommodation premises as specified premises. This facility has been introduced pursuant to Notification No. 05/2025 Central Tax Rate dated 16 January 2025. Earlier, such declarations for the initial year were filed manually with the jurisdictional authorities. From now onwards, the declaration process is fully electronic and must be completed through the GST portal within the prescribed timelines.
This article explains the meaning of specified premises, who is required or eligible to file the declaration, the types of declarations available, timelines for filing, the filing process on the GST portal, and important practical points that taxpayers should keep in mind.
Meaning of specified premises
A specified premises refers to a hotel or similar accommodation unit that either had room tariffs exceeding the prescribed limit in the previous financial year or has been voluntarily declared as specified premises by the supplier within the prescribed time. Once a premises is treated as specified premises, the applicable GST provisions for such category will apply until the taxpayer opts out as per future notifications.
Who can file the opt in declaration
- The opt in declaration can be filed by the following persons who are supplying hotel accommodation services:
- Regular GST registered taxpayers whose registration status is active or suspended and who wish to declare their premises as specified premises.
- Persons applying for new GST registration who intend to supply hotel accommodation services and want to declare the premises as specified premises from the effective date of registration.
- The facility is not available to composition taxpayers, TDS or TCS registrants, SEZ units or developers, casual taxable persons, or taxpayers whose registrations have been cancelled.
Types of declarations available on the GST portal
The GST portal currently provides the following declarations:
1. Annexure VII Opt In Declaration for Registered Person
This declaration is applicable to existing registered taxpayers who wish to declare one or more premises as specified premises for the succeeding financial year.
2. Annexure VIII Opt In Declaration for Person Applying for Registration
This declaration is applicable to persons applying for new GST registration who want to declare their premises as specified premises from the date their registration becomes effective.
3. An opt out declaration in Annexure IX will be made available separately at a later stage.
Timelines for filing the declaration
For existing registered taxpayers filing Annexure VII
- The opt in declaration can be filed only for the next financial year. The filing window opens from 1 January to 31 March of the preceding financial year.
- For financial year 2026 27, Annexure VII can be filed between 1 January 2026 and 31 March 2026.
For new registration applicants filing Annexure VIII
- The declaration must be filed within 15 days from the date of generation of the acknowledgement reference number for the registration application.
- The declaration can be filed even if the GSTIN has not yet been allotted, provided the registration application has not been rejected.
- If the 15 day period expires, the applicant will have to wait until the next Annexure VII window between 1 January and 31 March.
- If the registration application is rejected, the declaration cannot be filed irrespective of whether the 15 day period has expired or not.
Procedure to file the declaration on the GST portal
- The declaration can be filed by following these steps:
- Log in to the GST portal using valid credentials.
- Navigate to Services, then Registration, and select Declaration for Specified Premises.
- Choose the relevant option either Opt In Declaration for Specified Premises or Download Annexure Filed.
- Select the eligible premises, complete the declaration details, and submit the form using electronic verification code.
- After successful submission, an acknowledgement reference number will be generated.
Important practical points
- A maximum of ten premises can be selected in a single declaration. If a taxpayer has more than ten premises, additional declarations can be filed. Separate PDF documents with unique reference numbers will be generated for each premises.
- If any premises are missed during the initial filing, Annexure VII can be filed again for those premises for the same financial year within the eligible filing window.
- Taxpayers whose registrations are suspended are allowed to file the declaration. Taxpayers with cancelled registrations are not permitted to file.
- Once the opt in option is exercised, it will continue to apply for subsequent financial years automatically unless an opt out declaration is filed when the opt out facility becomes available.
Downloading filed declarations
- Filed declarations in Annexure VII or Annexure VIII can be downloaded from the GST portal by navigating to Services, Registration, Declaration for Specified Premises, and selecting the download option.
- Each declared premises will have a separate reference number and downloadable document.
- Email and SMS confirmation
- After successful filing of the declaration, confirmation messages will be sent via email and SMS to all authorised signatories registered on the GST portal.
Special note for first time and existing declarants
For financial year 2025 26, the declaration for specified premises was filed manually with the jurisdictional GST authorities. Since the online facility has now been introduced, such taxpayers are required to file Annexure VII again electronically for financial year 2026 27 during the period from 1 January 2026 to 31 March 2026.
Taxpayers declaring specified premises for the first time are also required to file Annexure VII for financial year 2026 27 within the same January to March 2026 window.
Conclusion
The introduction of an online mechanism for declaring specified premises brings clarity and uniformity to the compliance process for hotel accommodation service providers. Taxpayers should carefully review their eligibility, select the correct annexure, and ensure timely filing to avoid procedural issues in future periods. Proper compliance with the opt in declaration requirements will ensure smooth application of GST provisions applicable to specified premises.
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Disclaimer: This material and the information contained herein is intended for clients and other Chartered Accountants to provide updates and is not an exhaustive treatment of such subject. We are not, by means of this material, rendering any professional advice or services. It should not be relied upon as the sole basis for any decision which may affect you or your business.
