GSTN Advisory, Dated 04-01-2026
1. Introduction
The Goods and Services Tax Network (GSTN) has issued an advisory dated 04-01-2026 announcing the introduction of an online facility for filing opt-in declarations for hotel accommodation premises to be recognised as “specified premises” under GST.
2. Eligibility and Scope
The facility is available to taxpayers providing hotel accommodation services, except composition taxpayers, TDS/TCS taxpayers, SEZ units or developers, casual taxpayers, and taxpayers with cancelled registrations. Suspended taxpayers are permitted to opt in, while rejected applications remain ineligible.
3. Opt-In Procedure for FY 2026–27
For FY 2026–27, eligible taxpayers can electronically file Annexure VII on the GST Portal between 01-01-2026 and 31-03-2026 to declare up to 10 premises as specified premises. This declaration enables the application of the relevant GST provisions for such premises.
4. Continuation and Opt-Out Mechanism
Once exercised, the opt-in option continues for subsequent financial years unless the taxpayer files an opt-out declaration in Annexure IX. If no opt-out is filed, the declared premises will continue to be treated as specified premises.
5. Provisions for New Registrations
Applicants for new GST registrations may file Annexure VIII within 15 days of ARN generation to declare specified premises from the effective date of registration. If this window is missed, the opt-in can only be exercised during the annual Annexure VII filing period.
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