If you are running a hotel or providing accommodation services, the start of 2026 brings an important digital update. Gone are the days of running to the jurisdictional office with physical papers.
The Goods and Services Tax Network (GSTN) has officially moved the "Specified Premises" declaration online. Whether you are an existing player in the hospitality industry or applying for a new registration, this update directly impacts how you claim specific tax benefits.
Here is everything you need to know about the new advisory without the complicated legal jargon.
What is the "Specified Premises" Declaration?
In simple terms, this is an "Opt-In" scheme for taxpayers supplying hotel accommodation services. By declaring your property as a "Specified Premises," you are formally notifying the tax authorities of your status under specific notifications (like Notification No. 05/2025).
Previously, for FY 2025-26, many of you had to file this manually. That changes now. For the upcoming financial year (FY 2026-27), everything must be done via the GST Portal.
1. Who Is This For? (And Who Is Exempt)
Before you log in, let’s make sure this applies to you.
✅ You should file this if:
You are a Regular Taxpayer (Active or Suspended status) supplying hotel accommodation.
You are a New Applicant applying for GST registration and want to declare your premises immediately.
❌ You do NOT need to file this if you are:
A Composition Taxpayer.
A Casual Taxable Person.
An SEZ Unit or Developer.
A TDS/TCS Taxpayer.
Holding a Cancelled Registration.
2. Know Your Forms: Annexure VII vs. VIII
The portal has introduced two specific forms depending on your current status:
Annexure VII (For Existing Taxpayers): Use this if you already have a GST number and want to opt-in for the next financial year.
Annexure VIII (For New Applicants): Use this if you are applying for a brand new GST registration and want the "Specified Premises" status from Day 1.
(Note: If you ever want to leave the scheme, an Opt-Out form called Annexure IX will be available later.)
3. The Golden Window: When to File
Timing is everything here. Mark these dates on your calendar to avoid compliance issues.
For Existing Registered Taxpayers (FY 2026-27)
You have a three-month window to file Annexure VII.
Start Date: January 1, 2026
End Date: March 31, 2026
Critical Note: Even if you filed manually for last year (FY 2025-26), you must file electronically again during this window for FY 2026-27. The manual filing does not auto-renew!
For New Registration Applicants
You must be quick. You can file Annexure VIII within 15 days of generating your ARN (Application Reference Number).
Missed the 15-day mark? You will have to wait until the general window (Jan 1–Mar 31) opens to file Annexure VII.
4. How to File: A Step-by-Step Guide
Filing is straightforward. Here is the path:
Log in to your GST Portal.
Navigate to Services > Registration.
Click on Declaration for Specified Premises.
Choose Opt-In Declaration.
Select your premises (you can select up to 10 at a time).
Submit using EVC (Electronic Verification Code).
Once done, you will receive an ARN and a confirmation SMS/Email.
5. Important "Gotchas" to Remember
Auto-Renewal: Once you opt-in online, it continues for subsequent years automatically unless you file an Opt-Out form.
Premises Limit: You can select a maximum of 10 premises in one go. If you have more, you just need to file an additional declaration for the remaining ones.
Suspended vs. Cancelled: If your GST is suspended, you can still file. If it is cancelled, you cannot.
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