Tax, GST & International Trade Blog

The GST Network has enabled electronic filing of declarations related to specified premises for hotel accommodation services on the GST Portal. This functionality has been introduced pursuant to Notification No. 05/2025 – Central Tax (Rate), dated 16th January 2025, allowing eligible taxpayers to opt in digitally instead of following a manual process.

This development standardises compliance, reduces manual intervention, and provides a clear audit trail for taxpayers supplying hotel accommodation services.

What Is a “Specified Premises” Under GST?

Under GST, hotel accommodation services supplied from specified premises attract a different rate structure based on the declared status of the premises. Taxpayers supplying such services are required to formally declare eligible premises as “specified premises” through a prescribed declaration.

With the latest portal update, this declaration process has now been fully digitised.

Who Can Opt and File the Declaration?

Eligible Persons

The following categories may opt and file the declaration on the GST Portal:

• Regular GST taxpayers (active or suspended) supplying hotel accommodation services
• Applicants applying for new GST registration who intend to supply hotel accommodation services from specified premises

Ineligible Persons

The facility is not available to:

• Composition taxpayers
• TDS or TCS taxpayers
• SEZ units or SEZ developers
• Casual taxable persons
• Taxpayers with cancelled GST registrations

Types of Declarations Available on the GST Portal

The GST Portal currently provides the following declaration formats:

Annexure VII – Opt-In Declaration for Registered Persons

• Applicable to existing registered taxpayers
• Used to declare premises as specified premises for a succeeding financial year

Annexure VIII – Opt-In Declaration for New Registration Applicants

• Applicable to persons applying for new GST registration
• Used to declare premises as specified premises from the effective date of registration

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

Timeline for Filing the Declaration

For Existing Registered Taxpayers (Annexure VII)

• Can be filed only for the subsequent financial year
• Filing window: 1st January to 31st March of the preceding financial year
• For FY 2026–27, the declaration window is:
  • 01st January 2026 to 31st March 2026

For New Registration Applicants (Annexure VIII)

• Must be filed within 15 days from the date of generation of ARN
• Can be filed even if GSTIN is not yet allotted, provided the application is not rejected
• If the 15-day period lapses, filing is permitted only during the Annexure VII window (1st January to 31st March)
• Filing is not permitted if the registration application is rejected, irrespective of timelines

Step-by-Step Process to File Declaration on GST Portal

How to File Annexure VII or VIII

1. Log in to the GST Portal
2. Navigate to:
   Services → Registration → Declaration for Specified Premises
3. Choose the relevant option:
   • Opt-In Declaration for Specified Premises, or
   • Download Annexure Filed
4. Select eligible premises
5. Complete the declaration and submit using EVC
6. On successful submission, an ARN is generated

Key Compliance Points to Note

Multiple Premises Declaration

• A maximum of 10 premises can be selected in one declaration
• Separate PDFs with distinct reference numbers are generated for each premise
• Additional declarations may be filed for remaining premises within the same financial year window

Status-Based Restrictions

• Suspended GST registrations are allowed to file declarations
• Cancelled registrations are not permitted to file

Validity of Option Exercised

• Once opted in, the declaration remains valid for subsequent financial years
• Opt-out is possible only through Annexure IX, once notified, within the prescribed timeline

Downloading Filed Declarations

Filed declarations can be downloaded from:

Services → Registration → Declaration for Specified Premises → Download

Each declared premise will have a separate reference number and PDF.

Email and SMS Intimation

Upon successful filing:

• Email confirmation is sent to all authorised signatories
• SMS alerts are also issued for record and compliance tracking

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

Manual Declarations Filed for FY 2025–26

• For FY 2025–26, declarations were submitted manually to jurisdictional officers
• With the electronic facility now available, taxpayers are required to re-file Annexure VII electronically for FY 2026–27

First-Time Declaration of Specified Premises

• Taxpayers declaring specified premises for the first time must file Annexure VII
• Filing window for FY 2026–27:
  01st January 2026 to 31st March 2026

Conclusion

The introduction of electronic filing for Annexure VII and Annexure VIII marks a significant compliance improvement for taxpayers supplying hotel accommodation services. With defined eligibility, fixed filing windows, and system-generated acknowledgements, the process is now more transparent and verifiable.

Taxpayers should carefully track timelines, ensure correct premise selection, and complete declarations within the prescribed window to avoid classification or rate-related disputes in future assessments.

Notification Reference:  GSTN
04 /01 /2026