The GSTN advisory informs that opt-in declarations for declaring hotel accommodation premises as ‘specified premises’, under notification 05/2025 (Rate), are now available online on the GST Portal. Declarations are submitted via EVC, allow up to 10 premises per filing, generate premise-wise reference numbers, and remain valid for subsequent years unless opted out. It also requires re-filing electronically for FY 2026–27 where FY 2025–26 declarations were earlier submitted manually.