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GST Portal Updates
Gross and Net GST revenue collections for the month of December 2025
The GSTN team has released Gross and Net GST revenue collections for the month of December 2025. Detailed report may be viewed here?
Advisory on Filling Opt-In Declaration for Specified Premises, 2025 The GST portal now allows taxpayers to file declarations to classify hotel accommodation premises as 'Specified Premises.' as per Notification No. 05/2025 – Central Tax (Rate).
Who can file
- Existing regular taxpayers (active or suspended) supplying hotel accommodation service.
- New GST registration applicants.
- Composition taxpayers, TDS/TCS registrants, SEZs, casual taxpayers, and taxpayers with cancelled registrations are excluded from filing.
Types Declarations
- Annexure VII – For existing registered taxpayers (opt-in for next FY)
- Annexure VIII – For new registration applicants (from effective date of registration)
- Annexure IX (Opt-out) – To be enabled later
Timeline for Filing Declarations
Existing Taxpayer (Annexure VII)
- For FY 2025-26, these declarations were filed manually with jurisdictional officer.
- For FY 2026-27, Annexure VII can be filed from 01 January 2026 to 31 March 2026 at GST portal, now the facility is available.
New Registrant applicants (Annexure VIII)
- The declaration can be filed within 15 days from the date of ARN generation, irrespective of whether a GSTIN has been allotted.
- After the expiry of 15 days, the declaration can be filed only during the Annexure VII filing window, i.e., from 1 January to 31 March.
How to File the Declaration on GST Portal
Navigate to: Services > Registration > Declaration for Specified Premises
Important Points to Note
- Max 10 premises per declaration (multiple filings allowed).
- Separate reference number generated for each premise.
- Option once exercised continues for future years unless opt-out is filed.
- Suspended taxpayers can file; cancelled taxpayers cannot.
Advisory on Interest Collection and Related Enhancements in GSTR-3B
The Government has issued a new advisory on interest collection and related enhancements in GSTR-3B, effective from the January 2026 period onward. For detailed guidance, please refer to the link provided here.
Revised Interest Computation Formula
Interest = (Net Tax Liability – Minimum Cash Balance in ECL from due date to date of debit) × (No. of days delayed/365) × Applicable Interest Rate
Auto-Populated Interest in GSTR-3B
- Interest in Table 5.1 of GSTR-3B will now be auto-calculated using the revised formula.
- The auto-calculated interest represents the minimum interest payable.
- Taxpayers are responsible for selfassessing their actual interest liability and can increase the amount if necessary.
Auto-Population of Tax Liability Breakup in GSTR-3B (from January 2026)
- The Tax Liability Breakup Table introduced in GSTR-3B captures supplies from earlier tax periods that are settled in the current return period.
- From January 2026 onwards, The GST Portal will automatically fill this table using the dates of supply-related documents reported in GSTR-1, GSTR-1A, or IFF for previous periods.
- The auto-populated breakup can be viewed at: Login > GSTR-3B Dashboard > Table 6.1 (Payment of Tax) > Tax Liability Breakup
Update in Table 6.1 – Suggestive CrossUtilization of ITC
From the January 2026 period onward, once the available IGST ITC is fully exhausted, the GST Portal will allow taxpayers to pay IGST liability in Table 6.1 of GSTR-3B using the available CGST and SGST ITC in any sequence.
Collection of Interest in GSTR-10 for Delayed Filing of Last Applicable GSTR-3B
For cancelled taxpayers, any interest on delayed filing of the last GSTR-3B will be recovered through the final return (GSTR-10).
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
