Electronic Filing of Declaration for “Specified Premises”
Electronic Filing of Declaration for “Specified Premises” on GST Portal
(As per Notification No. 05/2025 – Central Tax (Rate) dated 16 January 2025)
The GST Portal has enabled electronic filing of declarations prescribed under Notification No. 05/2025 – Central Tax (Rate), dated 16 January 2025 for declaring hotel accommodation premises as “Specified Premises”.
These declarations may be filed by existing registered persons as well as new applicants for GST registration supplying hotel accommodation services.
1. Eligible Persons for Filing Declaration
The facility is available to the following:
Eligible:
- Regular GST taxpayers (active or suspended) supplying hotel accommodation services, intending to declare premises as Specified Premises
- Applicants applying for new GST registration for hotel accommodation services
Not Eligible:
- Composition taxpayers
- TDS / TCS registrants
- SEZ units or developers
- Casual taxable persons
- Taxpayers with cancelled registrations
2. Types of Declarations Available
The following annexures are enabled on the GST Portal:
- Annexure VII – Opt-In Declaration (Registered Persons)
For existing registered taxpayers opting to declare premises as specified premises for a subsequent financial year. - Annexure VIII – Opt-In Declaration (New Registration Applicants)
For persons applying for new GST registration to declare premises as specified premises from the effective date of registration.
Note: Annexure IX (Opt-Out Declaration) will be made available separately in due course.
3. Timeline for Filing 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, Annexure VII may be filed between 01.01.2026 and 31.03.2026
(B) New Registration Applicants – Annexure VIII
- Must be filed within 15 days from the date of generation of ARN of the registration application
- Filing is permitted even if GSTIN is not yet allotted, provided the application is not rejected
- After expiry of 15 days, opt-in can be done only through Annexure VII during the window 1st January to 31st March
- Filing of Annexure VIII is not permitted if the registration application is rejected, irrespective of the time limit
4. Procedure for Filing Declaration on GST Portal
- Log in to the GST Portal
- Navigate to:
Services → Registration → Declaration for Specified Premises - Select:
- Opt-In Declaration for Specified Premises, or
- Download Annexure Filed
- Select eligible premises, complete the declaration, and submit using EVC
- On successful submission, an ARN will be generated
5. Important Points
- A maximum of 10 premises can be selected in a single declaration
- Separate PDFs and reference numbers are generated for each declared premise
- Additional declarations may be filed for remaining premises during the eligible window
- If any premise is left out, Annexure VII can be filed again for that premise for the same financial year
- Suspended registrations are allowed to file the declaration
- Cancelled registrations are not permitted
- The opt-in option shall continue for subsequent financial years unless an opt-out declaration (Annexure IX) is filed within the prescribed time
6. Download 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 premise declared
7. Email and SMS Intimation
- Confirmation of successful filing will be sent via email and SMS to all authorised signatories
Special Notes
- For FY 2025–26, declarations were filed manually with the jurisdictional authority.
Since an online facility is now available, such taxpayers are required to re-file Annexure VII electronically for FY 2026–27 during the period 01.01.2026 to 31.03.2026. - First-time declaration of specified premises:
Taxpayers declaring specified premises for the first time must file Annexure VII for FY 2026–27 between 01.01.2026 and 31.03.2026.
