Note on Electronic Filing of Declaration for Specified Premises on GST Portal Pursuant to Notification No. 05/2025

Note on Electronic Filing of Declaration for Specified Premises on GST Portal Pursuant to Notification No. 05/2025 – Central Tax (Rate) dated 16th January 2025, the facility for filing declarations for declaring hotel accommodation premises as “Specified Premises” has now been enabled electronically on the GST Portal.

These declarations may be filed by persons who are already registered under GST or are applying for new GST registration, subject to prescribed conditions.

1. Eligible Persons for Filing Declaration
The following persons may opt for and file the declaration:

Regular taxpayers (Active or Suspended) supplying hotel accommodation services, who intend to declare their premises as Specified Premises

Applicants applying for new GST registration intending to supply hotel accommodation services and declare premises as Specified Premises

The facility is NOT applicable to:

Composition taxpayers

TDS/TCS taxpayers

SEZ units or developers

Casual taxpayers

Taxpayers with cancelled GST registrations

2. Types of Declarations Available on GST Portal
The following annexures are currently enabled:

Annexure VII – Opt-In Declaration for Registered Persons
(For existing registered taxpayers opting to declare specified premises for a succeeding financial year)

Annexure VIII – Opt-In Declaration for Persons Applying for Registration
(For new registration applicants opting to declare specified premises from the effective date of registration)

Annexure IX (Opt-Out Declaration) will be made available separately in due course.

3. Timelines for Filing Declarations
A. Existing Registered Taxpayers – Annexure VII
Declaration can be filed for the subsequent financial year during the 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 permitted even before allotment of GSTIN, provided the application is not rejected

After expiry of 15 days, declaration can be filed only during the Annexure VII window (1st January to 31st March)

If the registration application is rejected, Annexure VIII cannot be filed, irrespective of the 15-day period

4. Procedure for Filing Declaration on GST Portal
Login 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, fill in required details, and submit using EVC

On successful submission, an ARN will be generated
5. Important Points for Compliance
A maximum of 10 premises can be selected in a single declaration

Separate declarations may be filed for additional premises; separate PDFs and reference numbers will be generated for each premise

If any premises are left out, Annexure VII may again be filed for such premises within the same financial year, during the eligible window

Suspended taxpayers are allowed to file declarations

Cancelled taxpayers are not permitted to file declarations

Once opted, the declaration 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 will be available for each declared premise

7. Email and SMS Confirmation
Upon successful filing, email and SMS confirmations will be sent to all authorised signatories registered on the GST Portal

Important Notes
For the first year (FY 2025–26), declarations were filed manually with the jurisdictional authority. However, since the online facility is now available, such taxpayers are required to file Annexure VII electronically again for FY 2026–27 during the period 01.01.2026 to 31.03.2026.

Taxpayers declaring Specified Premises for the first time are also required to file Annexure VII for FY 2026–27 during the same window period.