Hotels Can Now File Specified Premises Opt-In Online On GST Portal: GSTN

The Goods and Services Tax Network has enabled online filing of opt-in declarations for hotel accommodation service providers to declare their properties as “specified premises” on the GST Portal. This shifts the process from manual filing before jurisdictional officers to an electronic system on the portal. The facility follows Notification No. 05/2025 Central Tax (Rate) and is available from January 1, 2026. “Specified premises” is a classification used to determine the GST treatment of restaurant and catering services provided within hotels. The option is available to regular GST-registered taxpayers supplying hotel accommodation services, including those whose registrations are suspended. It is also open to applicants seeking new GST registration who want the status to apply from the effective date of registration. The facility is not available to composition dealers, TDS or TCS registrants, SEZ units or developers, casual taxpayers, or those with cancelled registrations. GSTN has enabled two online declarations. Annexure VII is for existing registered taxpayers opting in for a future financial year. Annexure VIII is for new registration applicants who want to declare their premises soon after applying for GST. An opt-out declaration (Annexure IX) will be made available separately Existing taxpayers can file Annexure VII for the 2026–27 financial year between January 1 and March 31, 2026. New applicants must file Annexure VIII within 15 days from the date their application reference number is generated. If this window is missed, they must wait for the January to March filing period. If the registration application is rejected, the declaration cannot be filed. Taxpayers can file the declaration by logging into the GST Portal and navigating to the registration services section. Eligible premises can be selected and the form submitted using electronic verification. A reference number is generated on successful filing. Up to ten premises can be declared in one application. Additional declarations can be filed if required. The option exercised will continue for future years unless the taxpayer later opts out. GSTN has advised taxpayers who filed these declarations manually for 2025–26 to file them again online for 2026–27. Confirmation of filing is sent to authorised signatories by email and SMS. Date: 04.01.2026Click Here to Read Advisory

Hotels Can Now File Specified Premises Opt-In Online On GST Portal: GSTN

Manu Sharma

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