GSTN opens simplified GST registration for online sellers under Rule 14B

The GST Network (GSTN), which runs the GST portal, has opened a facility that lets eligible sellers of goods on e-commerce platforms register for GST in a state or Union territory where they have no physical place of business. In an advisory dated 1 November 2026, it said such sellers can use an e-commerce operator's approved warehouse address as their place of business under the Simplified Registration Scheme in Rule 14B of the CGST Rules, 2017, following Notification No. 05/2026-Central Tax dated 26 October 2026.

What Happened

The scheme is for suppliers selling through e-commerce operators that collect tax at source under Section 52 of the CGST Act. An applicant must already hold at least one regular, active GST registration under the same PAN in another state, called the Home State GSTIN, and must have neither a physical presence nor an active regular registration in the state where it applies. Only one such registration is allowed per PAN in each state. The total output tax liability on supplies to registered buyers must not exceed Rs 2.5 lakh a month, and the registration may be used only for supplies made through e-commerce operators.

Sellers apply in Part B of Form GST REG-01 by selecting "Yes" for registration under Rule 14B and entering the e-commerce operator's GSTIN. The operator must give consent for the chosen warehouse address within 7 working days. Where it has not been done earlier for the Home State GSTIN, biometric-based Aadhaar authentication and document verification must be completed within 15 days of submitting Part B; otherwise the application reference number (ARN) is not generated.

What It Means

For online sellers, the scheme offers a way to register in another state without a physical place of business of their own there. After the ARN is generated, the application is deemed approved once a field visit is completed or 30 days pass, whichever is earlier, and the registration certificate is issued electronically. A rejection is sent in Form GST REG-05A. If a field visit linked to the Home State GSTIN results in negative remarks, all of that seller's pending Rule 14B applications in other states are rejected automatically.

Source: GST portal update