MM TAX CLUB

The GST Department has enabled online filing of Opt-In Declarations for Specified Premises on the GST Portal, as notified vide Notification No. 05/2025 – Central Tax (Rate) dated 16th January 2025.

This facility is relevant for taxpayers supplying hotel accommodation services who wish to declare their premises as “Specified Premises” under GST.

Below is a simplified and practical overview to help taxpayers comply smoothly.

1. Who Can File the Declaration?

The opt-in declaration can be filed by:

• Existing regular GST taxpayers (active or suspended) supplying hotel accommodation services

• Applicants for new GST registration who want their premises to be treated as specified premises

❌ This facility is not available for:

• Composition taxpayers

• TDS / TCS taxpayers

• SEZ units or developers

• Casual taxpayers

• Cancelled GST registrations

2. Types of Declarations Available on the GST Portal

The following annexures are currently enabled:

✅ Annexure VII

Opt-In Declaration for Registered Persons
For existing registered taxpayers opting to declare premises as specified premises for the next financial year.

✅ Annexure VIII

Opt-In Declaration for Persons Applying for Registration
For applicants seeking new GST registration to declare premises as specified premises from the effective date of registration.

???? Annexure IX (Opt-Out Declaration) will be enabled separately at a later stage.

3. Timeline for Filing the Declarations

(A) Existing Registered Taxpayers – Annexure VII

• Can be filed only for the succeeding financial year

• Filing window: 1st January to 31st March of the preceding financial year

• For FY 2026–27, the filing window is:
  01 January 2026 to 31 March 2026

(B) New Registration Applicants – Annexure VIII

• Must be filed within 15 days from the date of ARN generation

• Can be filed even before GSTIN is allotted, provided the application is not rejected

• If the 15-day period lapses, the declaration can be filed only during the Annexure VII window

• If the registration application is rejected, Annexure VIII cannot be filed, even if 15 days have not expired

4. Step-by-Step Process to File the Declaration on GST Portal

1. Log in to the GST Portal

2. Go to:
   Services → Registration → Declaration for Specified Premises

3. Choose the required option:

   • Opt-In Declaration for Specified Premises, or

   • Download Annexure Filed

4. Select the eligible premises

5. Fill in the declaration details

6. Submit using EVC

✔️ On successful submission, an ARN will be generated

5. Important Points to Remember

• A maximum of 10 premises can be selected in one declaration

• Separate PDFs with unique reference numbers are generated for each premise

• If some premises are left out, another Annexure VII can be filed for the same financial year (within the eligible window)

• Suspended registrations are allowed to file the declaration

• Cancelled registrations are strictly not allowed

• Once opted in, the declaration continues for future years unless an Opt-Out (Annexure IX) is filed within the prescribed time

6. Downloading Filed Declarations

Filed declarations (Annexure VII / VIII) can be downloaded from:

Services → Registration → Declaration for Specified Premises → Download

Each declared premise will have a separate reference number.

7. Email & SMS Confirmation

After successful filing:

• Email and SMS alerts are sent to all authorised signatories registered on the GST portal

Important Notes for FY 2025–26 and FY 2026–27

1. For FY 2025–26, declarations were filed manually with the jurisdictional GST authority.
   Now that the online facility is available, such taxpayers are required to file Annexure VII electronically again for FY 2026–27 between 1st January 2026 and 31st March 2026.

2. Taxpayers declaring specified premises for the first time must also file Annexure VII for FY 2026–27 within the same window.