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Taxation Central Ministry of Finance Central Goods and Services Tax Act, 2017

CBIC (GST) issues Advisory on Filing Opt-In Declaration for Specified Premises

04-Jan-2026 | NA

CBIC (GST) has issued an Advisory on Filing Opt-In Declaration for hotel accommodation suppliers to declare "specified premises".

Key Highlights:
1. Who can file - Regular GST taxpayers (active or suspended) supplying hotel accommodation services, and applicants for new GST registration, can opt to declare their premises as "specified premises". This facility is not available to composition taxpayers, TDS or TCS taxpayers, Special Economic Zone units or developers, casual taxpayers, or cancelled registrations.
2. Types of declarations - Existing registered taxpayers must file Annexure VII for the next financial year, while new registration applicants must file Annexure VIII to declare specified premises from the effective date of registration.
3. Timelines - Annexure VII can be filed between 1 January and 31 March of the preceding financial year (for financial year 2026-27, from 1 January 2026 to 31 March 2026), whereas Annexure VIII must be filed within 15 days of ARN generation for new registrations.
4. Filing process - Declarations are to be filed online on the GST Portal by navigating to Services "Registration" Declaration for Specified Premises, selecting eligible premises, and submitting the declaration using Electronic Verification Code, after which an Acknowledgement Reference Number is generated. A maximum of 10 premises can be declared in one application, suspended taxpayers may file declarations, cancelled registrations are not permitted, and the option once exercised continues for future years unless an opt-out declaration is filed.
5. Downloads and Intimation - Filed declarations can be downloaded from the GST Portal, with separate reference numbers for each premise, and confirmation will be sent to authorised signatories through email and SMS.


For more information, please refer to the attached document.

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