GST Registration E-commerce Warehouse: Rule 14B, 1 Nov
From 1 November 2026 an online seller registered in one state can get GST registration in another state by declaring an e-commerce operator's warehouse there as the place of business. It is for sellers whose tax on sales to registered buyers is not more than ₹2,50,000 a month.
What changed
When: From 1 November 2026, under CBIC Notification No. 05/2026-Central Tax dated 26 October 2026 (Central Goods and Services Tax (Amendment) Rules, 2026).
| Before | Now |
|---|---|
| Registration in a state where you stock goods at an e-commerce warehouse | |
| Needed a place of business of your own in that state | You can declare the e-commerce operator's warehouse as your principal place of business (new rule 14B) |
| Who can use it | |
| Not available | Sellers whose tax on supplies to registered buyers (other than own PAN) is not above ₹2,50,000 a month |
| Permission needed | |
| None from the platform | The e-commerce operator must consent within 7 working days |
| Aadhaar | |
| Optional in many cases | Aadhaar authentication is needed to get this registration |
What is the new GST rule 14B for online sellers?
The Central Board of Indirect Taxes and Customs (CBIC) issued Notification No. 05/2026-Central Tax on 26 October 2026. It amends the GST rules and adds rule 14B. The amended rules come into force on 1 November 2026.
Under rule 14B, a seller who is already registered in one state (the home state) can register under the same PAN in another state where the seller has no physical presence. The seller does this by declaring a warehouse of an e-commerce operator in that other state as the principal place of business.
Who can get GST registration through an e-commerce warehouse?
The rule has three conditions. The seller must plan to supply goods through an e-commerce operator that has to collect tax at source (TCS) under section 52 of the GST Act. The seller's total tax on supplies to registered persons, other than persons with the same PAN, must not be more than ₹2,50,000 a month. And the e-commerce operator must agree to the warehouse being declared.
A seller who has not opted for Aadhaar authentication is not eligible, unless the person is in a class notified under section 25(6D) of the Act. A seller already registered under rule 14A must first withdraw that option on Form GST REG-32.
How do you apply for this GST registration?
Apply on Form GST REG-01 and give the GSTIN of your home state. Add the address and details of the warehouse, and of any other warehouse in that state.
The application goes to the e-commerce operator, which has seven working days to consent. If it does not, the application is not processed further. After consent, the home state officer does Aadhaar authentication and document checks and then a physical check of your place of business in the home state. If the officer does not do the physical check within 30 days after authentication and document verification, the application is deemed approved.
What are the other conditions of this registration?
You do not need to display the registration certificate and GSTIN on a name board at the e-commerce warehouse. The certificate will show the warehouse details. You can have only one registration under this rule in a state for the same PAN.
The registration is cancelled automatically if the e-commerce operator withdraws permission for the warehouse, or its own registration is cancelled, and you do not amend your details within 30 days. Keep your books at your principal place of business in the home state.
Does a seller have to take GST registration in every state?
Rule 14B gives you a new route. It does not remove the need to follow the GST law. Your turnover, goods and stock locations decide whether you need a registration, so read the notification or ask your tax adviser before you apply.
Frequently asked questions
When does GST rule 14B start?
The amended rules, including rule 14B, come into force on 1 November 2026.
What is the monthly limit for this GST registration?
Total tax on supplies to registered persons, other than persons with your own PAN, must not be more than ₹2,50,000 a month.
Does the e-commerce platform have to agree?
Yes. The e-commerce operator has seven working days to consent. If it does not, the application is not processed.
Online seller ko GST registration kaise milega is rule se?
Aap apni home state ke GSTIN ke saath GST REG-01 bharte hain aur dusri state mein e-commerce operator ke warehouse ko principal place of business batate hain. Operator ki sahmati aur Aadhaar authentication zaroori hai.
Short summary in Hinglish
1 November 2026 se online seller ek state mein registered hone par doosri state mein e-commerce operator ke warehouse ko place of business batakar GST registration le sakta hai. Shart: registered buyers ko sales par tax ₹2,50,000 prati maah se zyada na ho, aur operator 7 working days mein sahmati de.
