The Goods and Services Tax (GST), on January 04, 2026, issued an Advisory on Filing Opt-In Declaration for Specified Premises, 2025.
The following has been stated namely:-
• A maximum of 10 premises can be selected in one declaration. Additional declarations may be filed for the remaining premises, if any. However, separate PDFs with reference numbers will be generated for each premise.
• If any premises are left for opt-in, the taxpayer may again file Annexure VII for that premise for the same financial year during the eligible window period.
• Suspended taxpayers are allowed to file the declaration. However, taxpayers who have cancelled their returns are barred from filing such declarations.
• The option exercised will continue for subsequent financial years unless an opt-out declaration (Annexure IX) is filed within the prescribed time.
