Hotels that want their premises treated as "specified premises" under GST can now file the declaration online on the GST portal. The declarations come from Notification No. 05/2025-Central Tax (Rate) dated 16 January 2025. Whether premises are "specified" affects how GST applies to restaurant services supplied there, so talk to your adviser about whether opting in suits you.
Who can file
- Regular taxpayers (active or suspended) supplying hotel accommodation who want to declare premises as specified premises.
- New registration applicants who want to do the same from the start.
Not allowed: composition taxpayers, TDS/TCS registrants, SEZ units and developers, casual taxpayers, and cancelled registrations.
Which form, and when
| Who | Form | When to file |
|---|---|---|
| Already registered | Annexure VII (opt-in) | 1 January to 31 March, for the next financial year |
| Applying for registration | Annexure VIII (opt-in) | Within 15 days of the registration ARN, as long as the application isn't rejected |
If a new applicant misses the 15 days, they can opt in only during the next Annexure VII window. For example, the window for FY 2026-27 ran from 1 January to 31 March 2026, so the next one will be 1 January to 31 March 2027 for FY 2027-28.
An opt-out declaration (Annexure IX) is to be added later.
How to file
- Log in and go to Services → Registration → Declaration for Specified Premises.
- Choose Opt-In Declaration for Specified Premises.
- Select the premises, fill in the declaration and submit with EVC. An ARN is generated.
Points to note
- Up to 10 premises per declaration. File more declarations for the rest. A separate PDF with a reference number is created for each premises.
- Premises you missed can be added with another Annexure VII in the same window.
- Suspended taxpayers can file; cancelled ones cannot.
- You can download filed declarations from the same menu.
