Rule 14B Simplified GST Registration for E-Commerce Sellers: Eligibility, ECO Consent and Process

Update dated 1 November 2026: By Advisory No. 682, GSTN has enabled the Simplified Registration Scheme under Rule 14B of the CGST Rules on the GST portal. It allows a seller who sells goods through e-commerce operators (ECOs) to take GST registration in a State where it has no physical place of business, by using the ECO's approved warehouse as its place of business. The facility follows Notification No. 05/2026-Central Tax dated 26 October 2026.

🗣️ Saral bhasha mein samjhein

• Amazon/Flipkart jaise portal par bechne wale seller ab dusre State mein bina apni dukaan/office ke GST le sakte hain.
• Us State mein e-commerce company ka warehouse aapka business address banega, lekin ECO ki consent 7 working days mein chahiye.
• Shart: kisi dusre State mein regular GSTIN hona chahiye, aur B2B output tax ₹2.5 lakh/month se zyada nahi.
• Ye registration sirf e-commerce supplies ke liye hai, offline bikri nahi kar sakte.
• ARN ke baad field visit ya 30 din, jo pehle ho, uske baad registration deemed approved.

📲 Sawal hai? WhatsApp karein: 8051331315

Eligibility Conditions

• The applicant has neither a physical presence nor an active regular registration in the State/UT where it is applying (the "Other Territory" category is excluded).
• Only one Rule 14B registration (regular category) per PAN per State/UT. Composition, ISD, SEZ and casual categories are excluded.
• The applicant must hold at least one regular, active GSTIN under the same PAN in another State (the Home State GSTIN).
• The Home State GSTIN must not be under Rule 14A or Rule 9A, or in State Code 97. A Rule 14A taxpayer can first withdraw from Rule 14A and then apply under Rule 14B.
• No Section 29 proceedings and no cancellation application should be pending for the Home State registration.
• Output tax on supplies to registered persons must not exceed ₹2.5 lakh per month (CGST + SGST/UTGST + IGST).
• The registration must be used only for supplies made through ECOs.

How to Apply

1. Go to Services → Registration → New Registration and reach Part B of REG-01.
2. In the Business Details tab, select "Yes" for the Rule 14B option and accept the declaration.
3. Enter the Home State GSTIN. "Selling through e-Commerce portal" is auto-selected as the reason for registration.
4. In the place of business tab, enter the ECO's GSTIN. An address access request goes to the ECO. The ECO GSTIN must be active in the same State and have a TCS registration there.
5. Once the ECO approves access, select its warehouse address(es) as PPOB/APOB. "E-Commerce Operator's Warehouse under Rule 14B" is auto-selected as the nature of possession.

ECO Consent, Aadhaar and Approval

• The application goes to the ECO for consent on the selected warehouses, which must be given within 7 working days, along with the ECO's authorised representative in that State. Without consent for the PPOB, no ARN is generated.
• If biometric Aadhaar authentication and document verification are already done for the Home State GSTIN, the ARN is generated straightaway. Otherwise they must be completed at a GST Seva Kendra within 15 days of submitting Part B.
• A field visit is assigned if one has not already been done for the Home State GSTIN. On a successful visit, or 30 days after the ARN, whichever is earlier, the registration is deemed approved.
• A negative field visit report on the Home State GSTIN leads to auto-rejection (REG-05A) of all pending Rule 14B applications.

Selling on marketplaces across States? We handle GST registration and the follow-up return filing online. Also see Rule 14A registration in 3 days.