GSTN Enables Online Filing Window for Opt-In Declaration of Specified Premises

The Goods and Services Tax Network (GSTN) has enabled an online facility on the GST Portal for filing the opt-in declaration for “Specified Premises” related to hotel accommodation services. This move follows Notification No. 05/2025 – Central Tax (Rate) dated 16 January 2025 and replaces the earlier manual filing process.

Who Can Use the Facility

The online filing facility is available to regular GST taxpayers supplying hotel accommodation services and to persons applying for new GST registration for such services. Suspended taxpayers are also allowed to file the declaration.

However, the facility is not applicable to composition taxpayers, TDS or TCS deductors, SEZ units or developers, casual taxpayers, or taxpayers whose GST registrations have been cancelled.

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Types of Declarations Available

GSTN has made two types of opt-in declarations available on the portal:

• Annexure VII for existing registered taxpayers who wish to declare specified premises for the next financial year.

• Annexure VIII for applicants seeking new GSTregistration to declare specified premises from the effective date of registration.

Filing Window for Existing Taxpayers

Existing registered taxpayers can file Annexure VII during the window period from 1 January to 31 March of the preceding financial year. For the financial year 2026-27, the declaration can be filed from 1 January 2026 to 31 March 2026.

Timeline for New GST Registration Applicants

Applicants for new GST registration can file Annexure VIII within 15 days from the date of generation of the Application Reference Number (ARN). The declaration can be submitted even before the GSTIN is allotted, provided the registration application is not rejected. If the application is rejected, the declaration cannot be filed.

How to File the Declaration on the GST Portal

Taxpayers can file the opt-in declaration by logging into the GST Portal and navigating to Services > Registration > Declaration for Specified Premises. A maximum of 10 premises can be selected in one declaration, and separate reference numbers and PDFs will be generated for each declared premise.

Continuation of Opt-In Status

GSTN has clarified that once the opt-in declaration is filed, it will continue for future financial years unless the taxpayer files an opt-out declaration within the prescribed time. The opt-out declaration (Annexure IX) will be made available separately.

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Mandatory Re-Filing for FY 2026-27

For FY 2025-26, taxpayers had filed declarations manually with their jurisdictional tax authorities. GSTN has now stated that such taxpayers must file Annexure VII again electronically for FY 2026-27 using the newly enabled online facility.

Confirmation After Filing

After successful submission of the declaration, confirmation messages will be sent to all authorised signatories through email and SMS.

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