GSTN Introduces Simplified Registration Scheme under Rule 14B of the CGST Rules, 2017

Pursuant to Notification No. 05/2026-Central Tax dated October 26, 2026, GSTN has enabled a facility for eligible suppliers selling goods through e-Commerce Operators (ECOs) to obtain GST registration in States/UTs where they do not have a physical place of business, by using approved ECO warehouse addresses as their Principal and Additional Places of Business under Rule 14B. Applicants must have an active regular GST registration under the same PAN in another State/UT and satisfy the prescribed eligibility conditions, including an output tax liability on supplies to registered persons not exceeding ₹2.5 lakh per month. The registration can be used exclusively for making supplies through ECOs and not for other supplies. Applications are required to be filed in FORM GST REG-01, with the ECO's GSTIN and approved warehouse address details. The ECO must provide consent for the selected warehouse addresses within 7 working days, failing which the application cannot proceed. Biometric-based Aadhaar authentication and document verification, wherever applicable, must be completed within 15 days from submission of Part B of REG-01 for ARN generation. Upon ARN generation, a field visit may be conducted, and registration will be deemed approved upon successful completion of the field visit or expiry of 30 days from ARN generation, whichever is earlier.

Advisory on Simplified Registration Scheme under Rule 14B of the CGST Rules, 2017.pdf