GST Advisory 2026: Opt-In Declaration for Specific Premises: A Comprehensive Guide for Taxpayers
Regarding the submission of opt-in declarations for designated premises, the Goods and Services Tax Network (GSTN) has released a significant update. Taxpayers offering hotel accommodation services may now submit these statements online via the GST Portal in accordance with Notification No. 05/2025 – Central Tax (Rate), dated January 16, 2025.
Overview
For taxpayers who want to designate their properties as “specified premises,” this new online tool streamlines the procedure. The procedure was formerly done manually for FY 2025–2026, but starting in FY 2026–2027, it has been completely digitalised, guaranteeing greater transparency and simplicity of compliance.
Who May Submit the Declaration?
The following groups qualify:
Regular taxpayers who offer hotel accommodations, whether they are suspended or active
New applicants seeking to register for GST
Nevertheless, composition taxpayers, TDS/TCS taxpayers, SEZ units or developers, casual taxpayers, and cancelled registrations are not eligible for this service.
Declaration Types Available
The GST Portal offers two important appendices:
Annexure VII: For current registered taxpayers choosing certain locations for the upcoming fiscal year
Annexure VIII: Declaring premises as of the registration date for new applicants
(We’ll implement Annexure IX for opt-out later.)
Timetable for Submission
Current Taxpayers (Annexure VII):
The deadline for filing is January 1st through March 31st of the previous fiscal year. It is open from January 1, 2026, to March 31, 2026, for FY 2026–2027.
New Candidates (Appendix VIII):
must submit within 15 days of the creation of the ARN. After then, only the Annexure VII window is open for filing.
How to File on the GST Portal
Enter the GST Portal login.
Navigate to Services → Registration → Declaration for Specific Premises.
Choose the download option or opt-in declaration.
Select the location, enter the information, then use EVC to submit.
An ARN is generated as confirmation upon submission. Crucial Things to Remember
One declaration may contain up to ten premises.
For every premise, distinct reference numbers and PDFs are produced.
If necessary, more declarations may be submitted.
Cancelled taxpayers are unable to apply, but suspended taxpayers may
If opt-out is not registered, it remains in effect for subsequent years.
Download and Interaction
The GST Portal offers filed declarations for download at any time. Authorised signatories also receive confirmation via email and SMS.
A Special Reminder to Taxpayers
For FY 2026–2027, taxpayers who filed manually for FY 2025–2026 must file again electronically. Similarly, new taxpayers must file Annexure VII within the allotted time frame if they are declaring specified premises for the first time.
