The GSTN has issued an Advisory dated 04.01.2025, on Electronic Filing of Opt-In Declaration for “Specified Premises” for Hotel Accommodation Services.
The GST Portal has now enabled electronic filing of declarations for declaring hotel premises as “specified premises”. Earlier, for FY 2025–26, such declarations were required to be filed manually with the jurisdictional authorities. The advisory clarifies the eligibility, types of declarations, timelines, and procedural aspects for online filing going forward.
It is clarified that –
- Eligibility to File Declaration – Existing regular GST registered taxpayers (active or suspended) supplying hotel accommodation services and Applicants for new GST registration intending to supply hotel accommodation services.
- Ineligible persons – Composition taxpayers, TDS/TCS registrants, SEZ units/developers, casual taxable persons, and cancelled registrations.
- Types of Declarations Introduced – Annexure VII – Applicable to existing registered taxpayers opting to declare premises as specified premises for a subsequent financial year, Annexure VIII – Applicable to new registration applicants, to declare specified premises from the effective date of registration, Annexure IX (Opt-out) – To be notified separately.
- Timelines Prescribed – Existing Registered Taxpayers (Annexure VII) – To be filed between 1st January and 31st March of the preceding financial year. For FY 2026–27, filing window: 01.01.2026 to 31.03.2026.
For New Registration Applicants (Annexure VIII) – To be filed within 15 days from generation of ARN. Filing permitted even before GSTIN allotment, provided the application is not rejected. If not filed within 15 days, the applicant must wait for the Annexure VII window. - Procedure on GST Portal – Services → Registration → Declaration for Specified Premises. Declaration to be submitted using EVC, upon which an ARN is generated.
- Downloading of Filed Declarations – Filed Annexures (VII / VIII) can be downloaded from: Services -> Registration ->Declaration for Specified Premises -> Download. Separate reference numbers are generated for each declared premise.
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- Confirmation via email and SMS will be sent to all authorised signatories upon successful filing of the declaration.
- Special Transitional Clarification – Taxpayers who filed manual declarations for FY 2025–26 must re-file Annexure VII electronically for FY 2026–27 within 01.01.2026 to 31.03.2026. Taxpayers declaring specified premises for the first time must also follow the same electronic filing timeline for FY 2026–27.
Important Points to Note
- • A maximum of 10 premises can be selected in one declaration. Additional declarations may be filed for remaining premises, if any. However, separate PDFs with reference numbers will be generated for each premise.
- • If any premises are left for opt-in, the taxpayer may again file Annexure VII for that premise for the same financial year during the eligible window period.
- • Suspended taxpayers are allowed to file the declaration. However, cancelled taxpayers are barred from filing such declarations.
- • The option exercised will continue for subsequent financial years unless an opt-out declaration (Annexure IX) is filed within the prescribed time.
