Who can file:
The declaration can be filed by regular taxpayers or new GST registration applicants supplying hotel accommodation services who wish to declare their premises as “Specified Premises.” This facility is not available to composition taxpayers, TDS/TCS taxpayers, SEZ units or developers, casual taxpayers, or taxpayers with cancelled registrations.
Types of Declarations:
The portal offers opt-in declarations to declare premises as specified premises: Annexure VII for existing registered taxpayers for the next financial year, and Annexure VIII for new GST registration applicants from the effective date of registration. An opt-out option (Annexure IX) will be introduced later.
Timeline for filing declarations:
Existing registered taxpayers can file Annexure VII for the next financial year between 1st January and 31st March of the preceding year (for FY 2026–27: 01.01.2026 to 31.03.2026). New registration applicants can file Annexure VIII within 15 days of ARN generation, even before GSTIN allotment, provided the application is not rejected. After 15 days, filing is allowed only during the Annexure VII window, and Annexure VIII cannot be filed if the registration application is rejected.
How to file:
Log in to the GST Portal and navigate to Services → Registration → Declaration for Specified Premises. Select the appropriate option (Opt-In Declaration for Specified Premises or Download Annexure Filed), choose the eligible premises, complete the declaration, and submit it using EVC. Upon successful submission, an ARN will be generated.
Important points:
Up to 10 premises can be selected in one declaration, with separate PDFs generated for each premise; additional declarations can be filed for remaining premises. Premises left out can be opted in later during the eligible window. Suspended taxpayers may file the declaration, but cancelled taxpayers cannot. The opt-in choice will continue for future financial years unless an opt-out declaration (Annexure IX) is filed within the prescribed time.
Downloading filed declarations:
Filed Annexures VII or VIII can be downloaded from Services → Registration → Declaration for Specified Premises → Download, with separate reference numbers generated for each declared premise.
Email and SMS intimation:
A confirmation email and SMS will be sent to all authorised signatories after successful filing of the declaration.
Note:
For FY 2025–26, declarations were filed manually with the jurisdictional authority. With the online facility now available, taxpayers must file Annexure VII electronically for FY 2026–27 between 1st January and 31st March 2026. Taxpayers declaring specified premises for the first time are also required to file Annexure VII during the same period.