The Goods and Services Tax (GST) law continues to evolve with regular notifications, procedural updates, and technology-driven compliance mechanisms. One such important update is the electronic availability of opt-in declarations for “Specified Premises” on the GST Portal, as notified vide Notification No. 05/2025 – Central Tax (Rate) dated 16 January 2025.
This advisory is particularly relevant for hotels and entities supplying hotel accommodation services, as the declaration directly impacts the applicable GST rate and compliance framework. With the facility now fully enabled online, it is crucial for eligible taxpayers to understand who can file, which annexure applies, timelines, procedural steps, and key compliance implications.
What Are “Specified Premises” under GST?
Under GST, hotel accommodation services are taxed based on room tariff thresholds. Certain premises, when declared as “specified premises,” attract a specific rate of GST regardless of declared tariff slabs. To apply this classification, eligible taxpayers must formally opt in by filing prescribed declarations with the GST authorities.
Until FY 2025–26, this process was largely manual. However, the GST Portal has now enabled electronic filing of these declarations, making compliance more transparent, trackable, and standardised.
Legal Definition of “Specified Premises” under GST
To clearly understand the scope and applicability of the opt-in declaration, it is important to refer to the statutory definition of “specified premises” as provided under GST law.
As per the relevant notification, “Specified premises”, for a financial year, means any of the following:
(a) High-Value Accommodation in the Preceding Financial Year
A premises from where the supplier has provided hotel accommodation services in the preceding financial year, where the value of supply of any unit of accommodation exceeded ₹7,500 per unit per day or equivalent.
This clause automatically categorises such premises as “specified premises” based on historical room tariff values, even without filing an opt-in declaration.
(b) Premises Declared by an Existing Registered Person
A premises for which a registered person supplying hotel accommodation services has filed an opt-in declaration:
- On or after 1st January, and
- Not later than 31st March of the preceding financial year,
declaring the said premises as a specified premises for the subsequent financial year.
This clause is applicable where the room tariff may not have exceeded ₹7,500 earlier, but the taxpayer voluntarily opts for classification as specified premises through Annexure VII.
(c) Premises Declared by a Person Applying for GST Registration
A premises for which a person applying for GST registration has filed a declaration:
- Within 15 days of obtaining the acknowledgement (ARN) for the registration application,
declaring the premises as a specified premises from the effective date of registration.
This provision enables new hotels or accommodation providers to declare specified premises status at the inception stage itself by filing Annexure VIII.
Who Is Eligible to File the Opt-In Declaration?
The opt-in declaration facility is available only to a defined class of taxpayers. Understanding eligibility is critical before initiating the filing process.
Eligible Persons
The following persons may opt and file the declaration:
- Existing regular GST taxpayers (active or suspended) supplying hotel accommodation services who wish to declare one or more premises as “specified premises”
- Applicants for new GST registration intending to supply hotel accommodation services and seeking to declare their premises as specified premises from the effective date of registration
Persons Not Eligible
The facility is not applicable to the following categories:
- Composition scheme taxpayers
- TDS/TCS deductors or collectors
- SEZ units or SEZ developers
- Casual taxable persons
- Taxpayers whose GST registrations are cancelled
It is important to note that suspended registrations are allowed, but cancelled registrations are strictly barred from filing these declarations.
Types of Declarations Available on the GST Portal
The GST Portal currently provides two types of opt-in declarations, each serving a distinct category of taxpayers.
1. Annexure VII – Opt-In Declaration for Registered Persons
This annexure applies to existing registered taxpayers who wish to declare their premises as specified premises for a succeeding financial year.
- Applicable to hotels already registered under GST
- Filed for future financial years only
- Requires careful adherence to the filing window
2. Annexure VIII – Opt-In Declaration for Persons Applying for Registration
This annexure is designed for new applicants for GST registration.
- Can be filed while applying for GST registration
- Declaration is effective from the date of registration
- Available only within a limited time window from ARN generation
Note: Annexure IX (Opt-Out Declaration) will be made available separately at a later stage for taxpayers wishing to withdraw from specified premises status.
Timeline for Filing Opt-In Declarations
Timely filing is one of the most critical aspects of this compliance requirement. Missing the prescribed window can lead to delayed applicability or unintended tax consequences.
(A) Existing Registered Taxpayers – Annexure VII
- Filing window: 1st January to 31st March of the preceding financial year
- For FY 2026–27, the declaration can be filed from:
- 01 January 2026 to 31 March 2026
This means that taxpayers must plan well in advance and ensure that declarations are filed before the start of the financial year for which the specified premises status is sought.
(B) New GST Registration Applicants – Annexure VIII
- Must be filed within 15 days from the date of generation of ARN
- Filing is permitted:
- Whether or not the GSTIN has been allotted
- Provided the registration application is not rejected
- If the 15-day period lapses:
- The declaration can only be filed during the Annexure VII window (1 January to 31 March)
If the registration application is rejected, Annexure VIII cannot be filed, regardless of whether the 15-day window has expired or not.
Step-by-Step Process to File Declaration on GST Portal
The GST Portal has streamlined the process for filing opt-in declarations. Below is a practical step-by-step guide.
Step 1: Log in to the GST Portal
Access the official GST Portal using valid credentials.
Step 2: Navigate to the Declaration Section
Go to:
Services → Registration → Declaration for Specified Premises
Step 3: Choose the Relevant Option
Select one of the following options:
- Opt-In Declaration for Specified Premises
- Download Annexure Filed
Step 4: Select Premises and Fill Declaration
- Choose eligible premises from the list
- Fill in the required declaration details carefully
Step 5: Submit Using EVC
Submit the declaration using Electronic Verification Code (EVC).
Step 6: ARN Generation
On successful submission:
- An Acknowledgement Reference Number (ARN) is generated
- Confirmation is sent via email and SMS
Important Compliance Points to Note
Taxpayers should keep the following practical points in mind to avoid errors or partial compliance.
- A maximum of 10 premises can be selected in one declaration
- If more than 10 premises exist:
- Additional declarations can be filed
- Separate PDFs and reference numbers are generated for each premise
- If any premises are missed:
- Annexure VII can be filed again for the same financial year (within the eligible window)
- The option once exercised:
- Continues for subsequent financial years
- Unless an opt-out declaration (Annexure IX) is filed within the prescribed timeline
Downloading Filed Declarations
Taxpayers may download previously filed declarations for record-keeping or verification purposes.
Download Path on GST Portal:
Services → Registration → Declaration for Specified Premises → Download
- Annexure VII and Annexure VIII can be downloaded
- Separate reference numbers are available for each declared premise
Email and SMS Intimation
Upon successful filing of the opt-in declaration:
- Email and SMS confirmations are sent
- Intimations are delivered to all authorised signatories
- This acts as official proof of submission and acknowledgment
Special Notes for FY 2025–26 and FY 2026–27
Manual Filing in FY 2025–26
- For the first year (FY 2025–26), declarations were filed manually with jurisdictional GST authorities
- With the online facility now available:
- Such taxpayers must re-file Annexure VII electronically for FY 2026–27
- Filing window: 1 January 2026 to 31 March 2026
Declaring Specified Premises for the First Time
- Taxpayers declaring specified premises for the first time are also required to:
- File Annexure VII for FY 2026–27
- Within the same January–March 2026 window
Failure to re-file electronically may lead to inconsistencies in GST records and potential disputes during assessments or audits.
Final Words
The introduction of electronic filing for Opt-In Declarations for Specified Premises marks a significant step towards digitised GST compliance. Hotels and accommodation service providers must carefully evaluate their eligibility, select the correct annexure, and adhere strictly to timelines prescribed by the GST law.
With FY 2026–27 approaching, January to March 2026 becomes a critical compliance window for both existing taxpayers and first-time declarants. Proactive planning, accurate filing, and proper documentation will ensure uninterrupted operations and full GST compliance.
If you are supplying hotel accommodation services or planning to register under GST, it is advisable to review your status well in advance and ensure timely filing of the relevant declaration to avoid future complications.
Would you like assistance in reviewing eligibility or filing the opt-in declaration correctly on the GST Portal?
