GSTN has introduced a facility on the GST Portal enabling eligible suppliers selling goods through e-Commerce Operators (ECOs) to obtain registration under Rule 14B of the CGST Rules, 2017.
According to its advisory dated November 1, 2026, issued pursuant to Notification No. 05/2026–Central Tax dated October 26, 2026, eligible suppliers can obtain registration in a State or Union Territory where they do not have a physical place of business. They can use approved ECO warehouse addresses as their Principal Place of Business (PPoB) and Additional Place(s) of Business (APoB), subject to prescribed conditions.
Buy Now: 210+ GST Judgments E-Magazine – October 2026
1. What is the Simplified Registration Scheme under Rule 14B?
The scheme allows eligible suppliers selling goods through e-Commerce Operators that collect tax at source under Section 52 of the CGST Act to obtain GST registration using approved operator warehouse addresses.
It facilitates registration in another State or Union Territory without requiring the supplier to have its own physical place of business there.
2. Can a supplier apply where it already has a physical presence or active registration?
No. The applicant must have neither a physical presence nor an active regular GST registration in the State or Union Territory where registration is sought.
Applications are also not permitted for jurisdictions falling under the “Other Territory” category.
3. Is an existing GST registration in another State compulsory?
Yes. The taxpayer must hold at least one regular and active GST registration under the same PAN in another State or Union Territory.
The advisory describes this registration as the Home State GSTIN.
4. Which Home State GSTINs are excluded?
The Home State GSTIN must not be registered under Rule 14A or Rule 9A and must not belong to State Code 97.
However, a taxpayer registered under Rule 14A may withdraw from that scheme and subsequently apply under Rule 14B, subject to satisfying the applicable conditions.
5. Do cancellation proceedings affect eligibility?
Yes. No proceedings under Section 29 should have been initiated against the Home State registration, and no application for its cancellation should have been filed.
6. How many Rule 14B registrations are permitted in one State?
Only one registration against a single PAN is permitted under Rule 14B in a State or Union Territory.
The application must be under the regular taxpayer category through FORM GST REG-01. Composition taxpayers, Input Service Distributors, SEZ Developers, SEZ Units and casual taxpayers are excluded.
7. What does the ₹2.5 lakh monthly limit cover?
The total output tax liability on supplies made to registered persons must not exceed ₹2.5 lakh per month, comprising CGST, SGST/UTGST and IGST.
This is a limit on the specified output tax liability, rather than a ₹2.5 lakh turnover limit.
8. Can this registration be used for non-e-commerce sales?
No. Registration obtained under Rule 14B must be used exclusively for supplies through e-Commerce Operators.
It cannot be used for non-e-commerce supplies.
9. How can an eligible taxpayer apply?
The applicant must navigate to:
Services → Registration → New Registration
After selecting the taxpayer category and proceeding to Part B of FORM GST REG-01, the applicant must select “Yes” against “Option for Registration under Rule 14B” under the Business Details tab.
The mandatory declaration confirming compliance with the scheme’s conditions and restrictions must also be accepted.
10. Where should the Home State GSTIN be entered?
It must be entered in the field titled “Enter GSTIN where you have physical presence in other state”.
The GSTIN must be regular, active and registered under the applicant’s PAN. The reason for obtaining registration will automatically appear as “Selling through e-Commerce portal”.
11. How does a supplier obtain access to warehouse addresses?
Under the PPoB and APoB tabs, the applicant must enter the e-Commerce Operator’s GSTIN.
This triggers an Address Access Request to the operator. Once approved, the applicant can view and select the places of business linked to that operator.
12. What conditions apply to the operator’s GSTIN?
The operator’s GSTIN must be regular and active and belong to the same State in which the supplier seeks registration.
There must also be at least one active TCS registration under the operator’s PAN in that same State or Union Territory.
13. How will the portal display the address access request?
The portal will show whether the request is pending, approved or rejected.
A pending request will indicate that approval is awaited from the operator GSTIN’s Primary Authorised Signatory. Following approval, the applicant can select the approved warehouse addresses as the PPoB and/or APoB.
The nature of possession will automatically appear as “E-Commerce Operator’s Warehouse under Rule 14B”. The applicant must then complete the remaining details and submit the application.
14. Is address access approval the same as consent to the application?
The advisory describes separate stages.
Address access approval enables the applicant to view and select warehouses. After submission and successful PAN and other system validations, the application is forwarded to the concerned operator or operators for consent in respect of the selected addresses.
15. What is the deadline for the operator’s consent?
The operator must provide consent within seven working days of receiving the request.
While providing consent, it must furnish details of its Authorised Representative appointed in the concerned State or Union Territory.
The application proceeds only after the requisite consent is received. If consent for the PPoB is not received, the Application Reference Number (ARN) will not be generated.
16. Can an operator amend its registration after giving consent?
The advisory advises the operator against filing an amendment application after providing consent for the PPoB and/or APoB until the supplier’s registration is approved.
After registration is granted, the operator may apply for amendment. Before doing so, it must withdraw the consent linked to all concerned addresses.
17. Is fresh biometric Aadhaar authentication always required?
No. After receiving the operator’s consent, the system checks whether the prescribed biometric-based Aadhaar authentication and document verification have already been completed for the Home State GSTIN.
If already completed, the advisory states that the ARN will be generated.
Otherwise, the Promoter/Partner and Primary Authorised Signatory of the Home State GSTIN must complete the prescribed process at the designated GST Seva Kendra or facilitation centre, wherever applicable.
18. Who selects the persons for Aadhaar authentication?
The Primary Authorised Signatory of the Home State GSTIN must log into that GSTIN and navigate to:
Services → Registration → Selection of Persons for Aadhaar Authentication under Rule 14B
The subsequent authentication and document verification follow the existing workflow. Appointments can be booked through the GSK Appointment Booking System.
19. What is the deadline for completing verification?
The requisite verifications must be successfully completed within 15 days from submission of Part B of FORM GST REG-01 for the ARN to be generated.
If verification is not completed within that period, the ARN will not be generated.
The deadline runs from Part B submission, rather than from the operator’s consent.
20. Does every application require a fresh field visit?
After ARN generation, the application will be assigned for a field visit if one has not already been successfully conducted for the Home State GSTIN.
The requirement therefore depends on the field-verification status of that GSTIN.
21. When will registration be deemed approved?
According to the advisory, the application will be deemed approved upon successful completion of the field visit or expiry of 30 days from ARN generation, whichever is earlier.
On approval, the Registration Certificate will be generated electronically. In case of rejection, an electronic intimation will be issued in FORM GST REG-05A.
The 30-day period begins with ARN generation, following the applicable consent and verification stages.
22. Can a negative field visit affect applications in several States?
Yes. Where Rule 14B applications are pending in multiple States or Union Territories, negative remarks from a field visit associated with the selected Home State GSTIN, in connection with any such application, will result in automatic rejection of all such pending applications.
The rejection will be communicated through FORM GST REG-05A.
The advisory also states that registration granted under the scheme is subject to electronic cancellation under clause (a) of sub-rule (24) of Rule 14B.
Membership Required to Access Notification Details & Copy
To view the complete Notification Details and Download Copy, you must have an active membership. Please subscribe to continue.
Read More: E-Way Bill Part B Not Required for Local Transit to Transporter Within 50 Km: GSTAT
