GSTN Releases Advisory on Mandatory Opt-In Declaration for Specified Premises in 2025

The GSTN has released an advisory on mandatory opt-in declaration for specified premises in 2025.

With regards to the Notification No. 05/2025-Central Tax (Rate), dated 16 January 2025, the GST Network has enabled electronic filing of declarations for declaring hotel premises as “specified premises” on the GST Portal.

The advisory says that the facility is available both to existing registered taxpayers and applicants seeking new GST registration who are supplying hotel accommodation services and intend to opt for the specified premises regime.

The eligibility to opt for the declaration is limited to regular taxpayers (including active and suspended registrations) supplying hotel accommodation services and applicants for new registration who intend to declare their premises as specified premises.

However, the facility is not available to composition taxpayers, TDS/TCS registrants, SEZ units or developers, casual taxpayers, or persons whose registrations stand cancelled, states the advisory.

The portal provides two types of opt-in declarations. Firstly, Annexure VII applies to existing registered taxpayers opting to declare premises as specified premises for a succeeding financial year.

Secondly, Annexure VIII applies to persons applying for new registration, enabling them to declare specified premises from the effective date of registration. The opt-out mechanism through Annexure IX will be made available separately in due course.

With regards to the timelines, existing registered taxpayers may file Annexure VII only during the prescribed window of 1 January to 31 March of the preceding financial year.Accordingly, for FY 2026-27, the declaration window will remain open from 1 January 2026 to 31 March 2026.

No matter whether the GSTIN has been assigned, new registration applicants may submit Annexure VIII within 15 days after the date the registration application's ARN was generated, as long as the application is accepted.

The opt-in can only be used through Annexure VII during the January - March window once this 15-day period has passed. If the registration application is denied, no declaration may be submitted.

How to File the Declaration on GST Portal

1. Log in to the GST Portal

2. Go to: Services, the choose Registration and click Declaration for Specified Premises

3. Select the appropriate option : that is Opt-In Declaration for Specified Premises, or Download Annexure Filed

4. Select eligible premises, fill in the declaration, and submit using EVC. After successful submission, an ARN will be generated.

It is important to keep in mind that, maximum of 10 premises can be selected in a single declaration, though additional declarations may be filed for remaining premises, with separate PDFs and reference numbers generated for each premise.

If any premises are left out initially, Annexure VII may again be filed for the same financial year within the eligible window. While suspended registrations are permitted to file declarations, cancelled registrations are expressly barred.

The advisory says that, once exercised, the option to treat premises as specified premises continues for subsequent financial years unless an opt-out declaration is filed within the prescribed time.

Annexure VII or VIII can be downloaded from the same portal path after filing the declaration. Also, email and SMS confirmations are automatically sent to all authorised signatories upon successful filing.

The GSTN clarified that, for FY 2025 - 26, the declarations were filed manually with the jurisdictional authorities. However, since the electronic facility is now operational, such taxpayers are required to re-file Annexure VII electronically for FY 2026 - 27 during the period 1 January 2026 to 31 March 2026.

Similarly, taxpayers declaring specified premises for the first time must also file Annexure VII within the same window for FY 2026 - 27.

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