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    <title>Advisory on Filing Opt-In Declaration for Specified Premises, 2025</title>
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    <description>The advisory creates an electronic filing process on the GST Portal for hotel accommodation suppliers to declare premises as specified premises via Annexure VII (existing registrants for a succeeding financial year) and Annexure VIII (new registration applicants within 15 days of ARN). The facility excludes composition, TDS/TCS, SEZ, casual and cancelled taxpayers but allows suspended taxpayers. Filing mechanics, a 10 premise per declaration limit, ARN/reference number generation, download facility, and continued opt in effect until an opt out (Annexure IX) are set out.</description>
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      <description>The advisory creates an electronic filing process on the GST Portal for hotel accommodation suppliers to declare premises as specified premises via Annexure VII (existing registrants for a succeeding financial year) and Annexure VIII (new registration applicants within 15 days of ARN). The facility excludes composition, TDS/TCS, SEZ, casual and cancelled taxpayers but allows suspended taxpayers. Filing mechanics, a 10 premise per declaration limit, ARN/reference number generation, download facility, and continued opt in effect until an opt out (Annexure IX) are set out.</description>
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