The Goods and Services Tax Network (GSTN), on November 1, 2026, has introduced a facility under Rule 14B of the CGST Rules, 2017, allowing eligible suppliers selling goods through e-Commerce Operators (ECOs) to obtain GST registration in a State/UT where they have no physical place of business.
Under the scheme, an eligible taxpayer can use an approved warehouse of an e-Commerce Operator as its Principal Place of Business (PPoB) or Additional Place of Business (APoB). The applicant must already have an active regular GST registration under the same PAN in another State/UT and must not have a physical presence or active regular registration in the State/UT where the new registration is sought.
The scheme is subject to conditions including a maximum output tax liability of ₹2.5 lakh per month on supplies to registered persons and the Rule 14B registration can be used exclusively for supplies made through e-Commerce Operators. The applicant must apply through FORM GST REG-01, select the Rule 14B option and provide the GSTIN of the relevant ECO.
The ECO must approve the address access request and provide consent within 7 working days. Once approved, the applicant can select the ECO's eligible warehouse address as its PPoB/APoB. The ECO must also provide details of its Authorised Representative in the concerned State/UT.
Where applicable, Biometric-based Aadhaar Authentication and Document Verification must be completed within 15 days from submission of Part B of FORM GST REG-01, failing which the ARN will not be generated. After ARN generation, the application may undergo field verification and will be deemed approved upon successful field verification or expiry of 30 days from ARN generation, whichever is earlier.
The registration is subject to electronic cancellation under Rule 14B. The facility has been introduced pursuant to Notification No. 05/2026-Central Tax dated October 26, 2026.
