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.

The Supreme Court of India recently delivered a significant ruling that underscores the sanctity of procedural safeguards in faceless tax assessments under Section 151A of the Income-tax Act, 1961. In the case of ADIT (International Taxation) 2, Hyderabad & Anr. vs. Deepanjan Roy, the apex court dismissed the Revenue’s Special Leave Petition (SLP), effectively upholding the Telangana High Court's verdict in favor of the assessee.

This development has far-reaching implications for both tax administration and taxpayers, particularly in the era of faceless assessments introduced under India’s digitized tax reform regime.

Case Snapshot

Case Title: ADIT (Intl. Taxation) 2, Hyderabad vs. Deepanjan Roy

SC Diary No.: 33956/2025

Date of SC Judgment: July 16, 2025

Bench: Justice J.B. Pardiwala & Justice R. Mahadevan

High Court: Telangana High Court

Original Order Challenged: WP No. 23573/2024 (dated August 29, 2024)

What Was the Issue?

The core issue revolved around procedural lapses allegedly committed by the Income Tax Department in conducting assessments or reassessments, likely in breach of mandates laid down under Section 151A, which governs time-bound and faceless tax proceedings.

The High Court reportedly ruled in favor of the assessee, Deepanjan Roy, possibly on the grounds that the assessment:

Violated timelines prescribed under the law, or

Did not comply with CBDT’s faceless assessment scheme, or

Denied natural justice or procedural fairness.

Supreme Court’s Verdict

In its short but clear order, the Supreme Court:

1. Condoned the delay in filing the SLP,
2. Allowed exemption from filing a certified copy of the impugned judgment,
3. Refused to interfere with the High Court’s order, stating there was “no good reason to interfere”, and
4. Dismissed the SLP, conclusively ending the Revenue’s challenge.

This dismissal, while brief, upholds the High Court’s decision and sends a strong message about the need for procedural rigor in tax assessments.

 Understanding Section 151A – The Backbone of the Case

Section 151A was introduced to institutionalize faceless tax proceedings and streamline the assessment process. It empowers the Central Board of Direct Taxes (CBDT) to implement schemes for:

• Eliminating personal interface between the Assessing Officer and the assessee,

Ensuring uniform application of tax laws,

Enhancing transparency and accountability, and

Facilitating efficient and time-bound disposal of tax matters.

Any departure from the protocols notified under this provision can render assessments procedurally defective, leading to judicial intervention.

Legal Significance

For Taxpayers:

• This ruling strengthens taxpayers’ rights to procedural fairness.
• Establishes that failure to comply with the faceless assessment protocols can lead to quashing of proceedings.
• Encourages assessees to vigilantly assert their rights in cases of defective notices or delayed action.

For Revenue Authorities:

• This judgment serves as a judicial reminder that even well-intentioned tax recovery must operate within the boundaries of due process.
• Reiterates the non-negotiable nature of procedural compliance under the faceless regime.
• Calls for robust internal checks within the Department to prevent lapses.

 Final Thoughts

This case marks a landmark moment in India’s evolving tax jurisprudence. It reinforces that while the government continues its push toward a technology-driven tax administration, strict adherence to legal procedures and taxpayers' rights remains paramount.

As more disputes emerge in the era of faceless assessments, this ruling will likely be cited as a precedent that procedural efficiency must walk hand-in-hand with fairness and legality.