Rule 14B: simplified GST registration for e-commerce sellers using an e-commerce operator's warehouse address

GSTN issued an advisory on 1 November 2026 on the Simplified Registration Scheme under Rule 14B of the CGST Rules, 2017, issued pursuant to Notification No. 05/2026-Central Tax dated 26 October 2026.

Who can use it

• Sellers supplying through e-commerce operators (ECOs) in a State or UT where they have no physical presence.
• The seller must hold at least one regular, active GST registration under the same PAN in another State or UT (the Home State GSTIN). That GSTIN must not be registered under Rule 14A or Rule 9A, or under State Code 97.
• No proceedings under Section 29 initiated and no cancellation application filed.
• Only one Rule 14B registration per State or UT per PAN.
• Output tax liability on supplies to registered persons must not exceed ₹2.5 lakh per month (CGST, SGST/UTGST and IGST combined).

Key restriction

The registration can be used only for supplies made through ECOs, not for other supplies.

Process

1. File Part B of FORM GST REG-01 and request access to the ECO's address.
2. The ECO must give consent within 7 working days of the request.
3. Complete Aadhaar authentication and document verification to generate the ARN.
4. Approval follows a field visit or the expiry of 30 days from ARN generation, whichever is earlier. Rejection is intimated in FORM GST REG-05A.

What businesses should do now

Sellers should check eligibility. ECOs should keep their Authorised Representative details updated and withdraw consent before filing any amendment to linked addresses.