The Government of Rajasthan, on October 30, 2026, notified the Rajasthan Goods and Services Tax (Second Amendment) Rules, 2026, further to amend the Rajasthan Goods and Services Tax Rules, 2017.
The following has been stated: -
•The Central Board of Indirect Taxes and Customs (CBIC) has introduced Rule 14B in the Central Goods and Services Tax (CGST) Rules, 2017, enabling suppliers of goods through Electronic Commerce Operators (ECOs) liable to collect Tax Collected at Source (TCS) under Section 52 to obtain GST registration in other States or Union Territories where they have no physical presence, by declaring an ECO's warehouse as their principal place of business.
•This facility is subject to specified conditions, including a monthly output tax liability limit of ₹2.5 lakh on the covered supplies, ECO consent, Aadhaar-based biometric authentication and physical verification of the home State premises.
•Further, Rule 19 has been substituted to revise the procedure for amendment of GST registration, including timelines for applications, scrutiny, and deemed approval where the Proper Officer fails to take action within the prescribed period.
They shall come into force on November 01, 2026.
The detailed notification is given in the document below.
