The relevant declarations issued vide Notification No. 05/2025 – Central Tax (Rate), dated 16th January 2025, are now made available electronically on the GST Portal. These declarations may be opted for and filed by persons who are applying for registration or are already registered and supplying hotel accommodation services by declaring the premises as “specified premises”. Kindly take note of the following key points: 1. Who may opt and file the declaration • Regular taxpayers (active and suspended) supplying hotel accommodation service who want to declare their premises to be a "specified premises" • Applicants for new GST registration who want to declare their premises to be a “Specified Premises” The facility is not applicable to composition taxpayers, TDS/TCS taxpayers, SEZ units/developers, casual taxpayers, or cancelled registrations. 2. Types of Declarations The following declarations are made available on the portal: 1. Annexure VII: Opt-In Declaration for Registered Person – For existing registered taxpayers opting to declare premises as specified premises for a succeeding financial year. 2. Annexure VIII: Opt-In Declaration for Person Applying for Registration – For persons applying for new registration, to declare premises as specified premises from the effective date of registration. (Annexure IX – Opt-Out Declaration will be made available separately in due course of time.)