GSTN Advisory on Filing Opt-In Declaration for “Specified Premises” – Complete Guide with GST Rates (January 2026)

📌 Background of the Advisory

The Goods and Services Tax Network (GSTN), vide advisory dated 04 January 2026, has enabled online filing of declarations related to “Specified Premises” on the GST Portal.

These declarations arise from Notification No. 05/2025 – Central Tax (Rate), dated 16 January 2025, which introduced a differentiated GST treatment for hotel accommodation services based on whether the premises qualify as specified premises.

Earlier, for FY 2025-26, such declarations were filed manually with jurisdictional officers. From FY 2026-27 onwards, the process has been fully digitised.

🧾 What are “Specified Premises” under GST?

Under GST rate notifications applicable to hotel accommodation services, a “specified premises” broadly refers to:

A hotel or accommodation unit where the value of supply of accommodation per unit per day exceeds the notified threshold, making such premises liable to a higher GST rate, irrespective of the actual tariff charged on a particular day.

Once a premise is declared as specified, the higher rate applies uniformly to all accommodation services provided from that premises, subject to conditions.

👥 Who Can Opt and File the Declaration?

✔ Eligible Persons

1.     Existing registered regular taxpayers (active or suspended) supplying hotel accommodation services.

2.     Applicants for new GST registration who intend to supply hotel accommodation services from specified premises.

❌ Not Eligible

The facility is not available to:

• Composition taxpayers

• TDS/TCS taxpayers

• SEZ units or developers

• Casual taxable persons

• Taxpayers with cancelled GST registrations

📄 Types of Declarations Available on GST Portal

🔹 Annexure VII – Opt-In Declaration (Registered Persons)

• For existing GST registrants

• Applicable for succeeding financial year

🔹 Annexure VIII – Opt-In Declaration (New Registration Applicants)

• For persons applying for new GST registration

• Effective from the date of registration

🔔 Annexure IX (Opt-Out Declaration) will be made available separately.

⏳ Timelines for Filing the Declaration

🅰 Existing Registered Taxpayers (Annexure VII)

• Filing window: 1 January to 31 March of the preceding financial year

• For FY 2026-27 → filing window: 01-01-2026 to 31-03-2026

🅱 New Registration Applicants (Annexure VIII)

• Must be filed within 15 days from ARN generation

• Filing allowed even if GSTIN is not yet allotted

• Not allowed if registration application is rejected

• After 15 days, declaration can be filed only during Annexure VII window

🖥️ Step-by-Step Procedure to File Declaration on GST Portal

1. Login to GST Portal

2. Go to:
   Services → Registration → Declaration for Specified Premises

3. Select:

   • Opt-In Declaration for Specified Premises, or

   • Download Annexure Filed

4. Select eligible premises (maximum 10 premises per declaration)

5. Submit declaration using EVC

6. ARN is generated upon successful filing

⚠️ Important Compliance Points

• Maximum 10 premises per declaration

• Separate reference numbers generated for each premise

• Additional declarations may be filed for remaining premises

• Suspended taxpayers are allowed

• Cancelled registrations are not allowed

• Once opted-in, the option continues for future years unless opt-out (Annexure IX) is filed

📥 Downloading Filed Declarations

Path on portal:
Services → Registration → Declaration for Specified Premises → Download

Each premise will have a separate downloadable PDF with unique reference number.

📲 Email & SMS Confirmation

Upon successful filing:

• Email & SMS alerts are sent to all authorised signatories

🏨 GST Rates for Hotel Accommodation Services (Post Notification 05/2025)

🔹 Hotels / Accommodation NOT Declared as Specified Premises

🔹 Hotels Declared as “Specified Premises”

🔔 Once declared as specified premises, the 18% rate applies uniformly, irrespective of actual room tariff.

⚖️ Legal Provisions & References

• Notification No. 05/2025 – Central Tax (Rate) dated 16-01-2025

• Section 9, CGST Act, 2017 – Levy and collection of tax

• Section 22 & 25, CGST Act – Registration provisions

• GSTN Advisory dated 04-01-2026

• Rate Notification No. 11/2017 – Central Tax (Rate) (as amended)

🧭 Professional Insight – Why This Advisory is Important

“The online opt-in mechanism brings certainty and audit-proof compliance for hotels. However, once a premise is declared as ‘specified’, the higher GST rate becomes irreversible unless an opt-out is filed in time. Hotels must carefully evaluate tariff structures before opting in.”
— Tech-Tax Solutions

🏁 Conclusion

The GSTN advisory marks a significant compliance milestone for the hospitality sector. With electronic filing of Annexure VII & VIII, transparency and traceability have improved substantially. However, the financial impact of declaring a premise as specified is material, as it directly affects GST rates.

Hotels and accommodation service providers should evaluate tariff history, future pricing strategy, and eligibility before filing the declaration.