- 🚨GST Alert
CBIC Has
issued important advisory for Specified Premises
1. What’s the update?: –
Specified Premises – Hotel Accommodation (FY 2026-27)
GSTN has enabled online filing of Opt-In Declarations for declaring hotel premises as “Specified Premises”
📅 Advisory dated 4 Jan 2026
📜 As per Notification 05/2025 – CT (Rate)
2. Who can file this declaration?: –
✅ Regular GST taxpayers (Active / Suspended) supplying hotel accommodation
✅ Applicants for new GST registration
❌ Not allowed for:
• Composition dealers
• TDS/TCS taxpayers
• SEZ units/developers
• Casual taxpayers
• Cancelled GSTINs
3. Types of declarations available: –
📄 Annexure VII – For existing registered taxpayers (for next FY)
📄 Annexure VIII – For new registration applicants
🚫 Opt-Out (Annexure IX) will be enabled later
4. Filing window – VERY IMPORTANT ⏰: –
👉 Existing taxpayers (Annexure VII)
🗓️ Window: 1 Jan – 31 Mar of preceding FY
📌 For FY 2026-27 → 01.01.2026 to 31.03.2026
5. New GST applicants (Annexure VIII): –
⏳ File within 15 days from ARN generation
✔️ Even if GSTIN not yet allotted
❌ If application rejected → declaration NOT allowed
After 15 days ➝ wait for Jan–Mar window
6. How to file on GST Portal?: –
🔐 Login →
Services → Registration →
Declaration for Specified Premises
✔️ Select premises
✔️ Submit via EVC
📌 ARN generated on success
7. Key compliance points 🚨: –
• Max 10 premises per declaration
• Multiple declarations allowed
• Separate reference number for each premise
• Suspended GSTINs can file
• Cancelled GSTINs cannot
8. One-time opt-in = future continuity: –
Once opted, the status continues for future years
👉 Unless you file Opt-Out (Annexure IX) within prescribed time
9. Special note for FY 2025-26 filers: –
⚠️ Those who filed manually last year MUST re-file online
📅 File Annexure VII again for FY 2026-27
🗓️ Between 1 Jan – 31 Mar 2026
10. Key Point: –
🏨 Hotel accommodation providers:
✔️ Review your premises
✔️ File Annexure VII on time
❌ Missing the window may impact GST rate applicability
