<h1>GST portal opt-in to treat hotel accommodation as 'specified premises' via Annexure VII/VIII: eligibility, filing deadlines, continuity.</h1> Electronic filing is enabled on the GST portal for opt-in declarations to treat hotel accommodation premises as 'specified premises' under Notification No. 05/2025-Central Tax (Rate). Eligible filers are regular taxpayers (including suspended) and applicants for new registration; composition taxpayers, TDS/TCS taxpayers, SEZ units/developers, casual taxpayers, and cancelled registrations are excluded, restricting the option to standard registrants and applicants. Annexure VII applies to existing registrants and must be filed between 1 January and 31 March of the preceding financial year (for FY 2026-27: 1 January 2026 to 31 March 2026), determining specified-premises status for the succeeding year. Annexure VIII applies to new applicants and must be filed within 15 days of ARN generation, failing which filing is deferred to the Annexure VII window; rejected applications cannot file. The opt-in continues for subsequent years unless an opt-out declaration is filed.