Online Declarations for 'Specified Premises' Now Live on GST Portal

Dear Taxpayers,

The Goods and Services Tax (GST) Portal has officially launched the electronic facility for filing declarations related to "specified premises." These declarations, issued under Notification No. 05/2025 – Central Tax (Rate) dated January 16, 2025, are crucial for individuals who are either applying for new GST registration or are already registered and provide hotel accommodation services by designating their premises as "specified premises."

Who Can Opt-In and File?

This declaration facility is primarily for:

• Existing Regular Taxpayers: Both active and suspended taxpayers who offer hotel accommodation services and wish to designate their premises as "specified premises."
• New GST Registration Applicants: Individuals applying for a new GST registration who intend to declare their premises as "specified premises" from their effective registration date.

Please note: This facility is not applicable to composition taxpayers, TDS/TCS taxpayers, SEZ units/developers, casual taxpayers, or entities with cancelled registrations.

Types of Declarations Available

The GST Portal currently offers the following declaration forms:

1. Annexure VII: Opt-In Declaration for Registered Person
   • This form is for existing registered taxpayers who want to declare their premises as "specified premises" for an upcoming financial year.
2. Annexure VIII: Opt-In Declaration for Person Applying for Registration
   • This form is for individuals seeking new GST registration who wish to declare their premises as "specified premises" starting from their effective registration date.

(Annexure IX – Opt-Out Declaration will be introduced at a later stage.)

Timelines for Filing Declarations

A. Existing Registered Taxpayers – Annexure VII

• Can be filed for the subsequent financial year within a specific window: January 1st to March 31st of the preceding financial year.
• For example: To declare for Financial Year (FY) 2026-27, Annexure VII can be filed from January 1, 2026, to March 31, 2026.

B. New Registration Applicants – Annexure VIII

• Must be filed within 15 days from the date of generation of the Application Reference Number (ARN) for the registration application.
• Filing is permitted even if the GSTIN has not yet been allotted, provided the application has not been rejected.
• If the 15-day window passes, new applicants can only file an opt-in declaration when the window for Annexure VII is available (January 1st to March 31st).
• Annexure VIII cannot be filed if the registration application is rejected, regardless of whether the 15-day period has elapsed.

How to File the Declaration on the GST Portal

Follow these steps to file your declaration:

1. Log in to the GST Portal.
2. Navigate to: Services > Registration > Declaration for Specified Premises.
3. Select the appropriate option:
   • "Opt-In Declaration for Specified Premises" (to file).
   • "Download Annexure Filed" (to retrieve previously filed declarations).
4. Choose the eligible premises, complete the declaration form, and submit it using an Electronic Verification Code (EVC).

Upon successful submission, an ARN will be generated.

Important Points to Remember

• A single declaration allows for the selection of a maximum of 10 premises. If you have more premises, additional declarations can be filed. Each premise will generate a separate PDF with its own reference number.
• If any eligible premises were not included in an initial opt-in declaration, taxpayers can file Annexure VII again for those premises within the eligible window period for the same financial year.
• Suspended taxpayers are permitted to file this declaration, but cancelled taxpayers are prohibited.
• Once exercised, the opt-in option will remain active for subsequent financial years unless an opt-out declaration (Annexure IX) is filed within the stipulated timeframe.

Downloading Filed Declarations

Filed Annexures (VII / VIII) can be downloaded from: Services > Registration > Declaration for Specified Premises > Download. Remember that separate reference numbers are generated for each declared premise.

Email and SMS Intimation

All authorized signatories will receive confirmation via email and SMS upon the successful submission of the declaration.

Important Note on Transition

1. For Financial Year 2025–26: These declarations were initially filed manually with the jurisdictional authority. However, with the new online facility now available, taxpayers who filed manually for FY 2025–26 are required to re-file Annexure VII electronically for FY 2026–27 during the period from January 1, 2026, to March 31, 2026.
2. Declaring Specified Premises for the First Time: Taxpayers making their first declaration for specified premises should file Annexure VII for FY 2026–27 during the same window: January 1, 2026, to March 31, 2026.

Original link: https://services.gst.gov.in/services/advisoryandreleases/read/645