Advisory on Filing Opt-In Declaration for Specified Premises, 2025
GST
Dated:- 5-1-2026
Dear Taxpayers,
The relevant declarations issued vide Notification No. 05/2025 – Central Tax (Rate), dated 16th January 2025, are now made available electronically on the GST Portal. These declarations may be opted for and filed by persons who are applying for registration or are already registered and supplying hotel accommodation services by declaring the premises as “specified premises”.
Kindly take note of the following key points:
1. Who may opt and file the declaration
* Regular taxpayers (active and suspended) supplying hotel accommodation service who want to declare their premises to be a “specified premises”
* Applicants for
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vailable separately in due course of time.)
3. Timeline for Filing Declarations
(A) Existing Registered Taxpayers – Annexure VII
* Can be filed for the subsequent financial year during the specified window: 1st January to 31st March of the preceding financial year.
* For FY 2026-27, Annexure VII can be filed from 01.01.2026 to 31.03.2026.
(B) New Registration Applicants – Annexure VIII
* Can be filed within 15 days from the date of generation of ARN of the registration application.
* Filing is allowed irrespective of whether GSTIN has been allotted, provided the application is not rejected.
* After the lapse of 15 days, the opt-in declaration can be filed only when the window for Annexure VII is available, i.e., 1st January to
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rate 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.
6. 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 prem
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