Opt-In Declaration for Specified Premises under GST – Complete Guide (FY 2026–27)
GST Update by CA Devesh Thakur
Updated on 4 January 2026
The Government has operationalised the online facility for filing the Opt-In Declaration for Specified Premises on the GST Portal pursuant to Notification No. 05/2025 – Central Tax (Rate) dated 16 January 2025. This change directly impacts hotels, resorts, lodges, and all suppliers of hotel accommodation services.
This Google AdSense-ready guide explains the concept, applicability, timelines, filing process, and compliance impact in a clear and practical manner.
What Are “Specified Premises” Under GST?
Under GST law, hotel accommodation services are classified based on whether the premises qualify as specified premises.
A premises will be treated as a specified premises if any one of the following conditions is satisfied:
- Any unit of accommodation was supplied at a value exceeding ₹7,500 per unit per day in the preceding financial year, or
- The supplier opts in by filing the prescribed declaration within the allowed time, or
- A person applying for GST registration files the declaration within 15 days of ARN generation.
Once a premises is declared as specified premises, the applicable GST rate structure changes, and this status continues automatically for future years unless an opt-out declaration is filed.
Why the Opt-In Declaration Is Important
Many hotel businesses do not cross the ₹7,500 threshold every year. However, GST law allows such taxpayers to voluntarily declare their premises as specified premises.
This declaration is not a procedural formality. It directly affects:
- GST rate applicability
- Classification of hotel accommodation services
- Audit and litigation exposure
- Long-term compliance position
Missing the declaration window can lead to wrong tax application and disputes during GST audits.
Who Is Eligible to File the Declaration?
Eligible Taxpayers
The opt-in declaration can be filed by:
- Regular GST taxpayers (Active or Suspended)
- Persons supplying hotel accommodation services
- Applicants for new GST registration intending to provide hotel accommodation services
Taxpayers Not Eligible
The facility is not available to:
- Composition scheme taxpayers
- TDS or TCS deductors
- SEZ units or SEZ developers
- Casual taxable persons
- Taxpayers with cancelled GST registrations
A cancelled GSTIN cannot file the declaration under any circumstances.
Types of Declarations Available on the GST Portal
The GST Portal now supports the following declarations electronically:
Annexure VII – Opt-In Declaration for Registered Persons
- Applicable to existing registered taxpayers
- Used to declare premises as specified premises for a subsequent financial year
- Filed once, but continues to apply unless opted out
Annexure VIII – Opt-In Declaration for Persons Applying for Registration
- Applicable to new GST registration applicants
- Must be filed within 15 days of ARN generation
- Effective from the date of registration
Annexure IX – Opt-Out Declaration
- Used to withdraw specified premises status
- Will be enabled separately on the GST Portal
Critical Timelines You Must Not Miss
Existing Registered Taxpayers (Annexure VII)
- Filing window: 1 January to 31 March of the preceding financial year
- For FY 2026–27, the declaration can be filed from:
1 January 2026 to 31 March 2026
Failure to file within this window means the option is lost for the entire financial year.
New GST Registration Applicants (Annexure VIII)
- Must be filed within 15 days from the date of ARN generation
- Filing is allowed even if GSTIN is not yet allotted
- Filing is not allowed if the registration application is rejected
If the 15-day period lapses, the applicant must wait until the next January–March window.
Step-by-Step Process to File Declaration on GST Portal
- Log in to www.gst.gov.in
- Navigate to:
Services → Registration → Declaration for Specified Premises - Select Opt-In Declaration for Specified Premises
- Choose eligible premises (maximum 10 per declaration)
- Submit the declaration using EVC
- On successful submission:
- ARN is generated
- Email and SMS confirmation is sent to authorised signatories
Important Compliance Points to Remember
- Maximum 10 premises can be selected in one declaration
- Separate reference numbers and PDFs are generated for each premises
- Additional declarations can be filed for remaining premises within the same window
- Suspended GST registrations are allowed to file
- Cancelled registrations are strictly barred
- The declaration continues for future years unless Annexure IX (Opt-Out) is filed in time
Special Note for FY 2025–26 Taxpayers
For FY 2025–26, opt-in declarations were filed manually with jurisdictional GST authorities. With the launch of the online facility, such taxpayers are required to:
- Re-file Annexure VII electronically for FY 2026–27
- Filing period: 1 January 2026 to 31 March 2026
Non-filing may result in incorrect GST rate application and compliance disputes.
Final Takeaway
The Opt-In Declaration for Specified Premises is a high-impact GST compliance requirement for hotels and accommodation service providers.
Timely filing ensures:
- Correct GST rate application
- Reduced audit risk
- Compliance certainty
Taxpayers should review their premises status immediately and complete the declaration well before 31 March 2026.
