GST Portal Update: Electronic Filing Of Declaration For “Specified Premises” (Hotel Accommodation Services), Dated 04th January 2026

Pursuant to Notification No. 05/2025 – Central Tax (Rate) dated 16 January 2025, the GST Portal has enabled electronic filing of declarations for declaring hotel accommodation premises as “specified premises.” Eligible regular taxpayers (including active and suspended registrations) and applicants for new registration may opt in by filing Annexure VII (existing registrants) or Annexure VIII (new applicants), within the prescribed timelines. For existing taxpayers, Annexure VII must be filed for the succeeding financial year during 1 January to 31 March (for FY 2026–27: 01.01.2026 to 31.03.2026). New applicants may file Annexure VIII within 15 days of ARN generation. The option, once exercised, continues for subsequent years unless opted out through Annexure IX (to be enabled separately). Taxpayers who filed manual declarations for FY 2025–26 are required to re-file electronically for FY 2026–27 within the above window.