The declarations under Notification No. 05/2025 – Central Tax (Rate), dated 16th January 2025 are now available electronically on the GST Portal. Taxpayers supplying hotel accommodation services can declare their premises as “Specified Premises” using these declarations.

1. Who Can File

Eligible:

• Regular taxpayers (active or suspended) supplying hotel accommodation services.
• New applicants for GST registration who want to declare their premises as “Specified Premises”.

Not Eligible:

• Composition taxpayers, TDS/TCS taxpayers, SEZ units/developers, casual taxpayers, or cancelled registrations.

2. Types of Declarations

• Annexure VII – For existing registered taxpayers opting to declare premises as specified premises for the next financial year.
• Annexure VIII – For new GST registration applicants declaring premises as specified premises from the effective registration date.
  (Annexure IX – Opt-Out Declaration will be available later.)

3. Filing Timeline

Existing Registered Taxpayers (Annexure VII):

• File for the subsequent financial year between 1st Jan – 31st Mar.
• For FY 2026-27, filing window is 01.01.2026 – 31.03.2026.

New Registration Applicants (Annexure VIII):

• File within 15 days of ARN generation of the registration application.
• If 15 days lapse, filing is allowed only during the Annexure VII window.
• Filing is not possible if the registration application is rejected.

4. How to File on GST Portal

1. Log in to GST Portal.
2. Navigate: Services → Registration → Declaration for Specified Premises
3. Select the appropriate option:
4. Opt-In Declaration for Specified Premises
5. Download Filed Annexure
6. Select premises, fill declaration, and submit using EVC.
7. An ARN will be generated upon successful submission.

5. Key Points

• Max 10 premises per declaration. Additional declarations can be filed for remaining premises.
• Option remains valid for subsequent years unless an Opt-Out (Annexure IX) is filed.
• Suspended taxpayers can file; cancelled taxpayers cannot.
• Filed declarations generate separate reference numbers for each premise.

6. Downloading Filed Declarations

• Filed Annexures (VII / VIII) can be downloaded from:
  Services → Registration → Declaration for Specified Premises → Download

7. Email & SMS Intimation

Successful filings will be confirmed via email and SMS to authorised signatories.

Note:

• For FY 2025–26, declarations were filed manually. Taxpayers should file Annexure VII electronically for FY 2026–27.
• First-time declarations for specified premises must be filed within the 01.01.2026 – 31.03.2026 window.