GST Registration Through an E-Commerce Operator Warehouse: Rule 14B Explained
New Rule 14B (from 1 Nov 2026): who can register in another State using an e-commerce operator warehouse, the ₹2.5 lakh limit, timelines and deemed approval.
Key takeaways: gst registration via e-commerce operator
- GST registration via e-commerce operator warehouse is allowed under new Rule 14B from 1 November 2026.
- Output tax liability on supplies to registered persons must not exceed ₹2,50,000 per month.
- The operator has seven working days to consent; physical verification not done within thirty days means deemed approval.
Table of contents
Notification No. 05/2026-Central Tax (26 October 2026) inserts a new Rule 14B in the CGST Rules, effective 1 November 2026. It allows a supplier who sells goods through an e-commerce operator (ECO) to register in another State using the ECO’s warehouse as its principal place of business, without setting up its own premises there. This is a summary of the rule, not a substitute for its text.
Who can use Rule 14B?
- A person already registered in one State or Union Territory under a PAN, who wants registration in another State or UT where it has no physical presence.
- The person must declare a warehouse of a tax-collecting e-commerce operator as its principal place of business and must intend to supply goods through that ECO.
- The ECO must consent to the warehouse being declared as the principal place of business.
- The person’s total output tax liability on supplies to registered persons must not exceed ₹2,50,000 per month (the rule excludes supplies involving registrations on the same PAN).
How the application works
- The applicant files FORM GST REG-01, declaring the GSTIN of the home State registration.
- The ECO has seven working days to consent. If it does not, the application is not processed further.
- After consent, the jurisdictional officer carries out biometric Aadhaar authentication and document verification, followed by physical verification of the principal place of business in the home State. If Aadhaar authentication fails, the application is not processed further.
- If physical verification finds that no business is conducted in the home State, the application is deemed rejected and the applicant is informed in FORM GST REG-05A.
- If the officer does not complete physical verification within thirty days of generation of the application reference number (after successful authentication and document verification), the application is deemed approved.
If the e-commerce operator withdraws consent
- The ECO must intimate the withdrawal on the common portal.
- The registered person may apply in FORM GST REG-14 to change the address within thirty days of that intimation.
- If no amendment is filed within thirty days (where the ECO withdraws permission or its tax-collection registration is cancelled), the registration is deemed cancelled electronically and intimated in FORM GST REG-38. It is also deemed cancelled if the home State registration is cancelled.
Points to note
- A person with an existing registration under Rule 14A must first withdraw it using FORM GST REG-32 before applying under Rule 14B.
- Withdrawal from Rule 14B is also through FORM GST REG-32.
- As per the form instructions, a fresh Rule 14B registration is not permitted after a Rule 14B registration has been cancelled or suspended.
For the full set of changes, read our overview of the CGST Amendment Rules 2026. For ordinary registration, see our guide on GST registration for small businesses.
What to do next about gst registration via e-commerce operator
Review how gst registration via e-commerce operator affects your business: note the effective date, check your records and software, brief your team and keep a copy of the official text on file. Where the position is unclear for your case, take professional advice before filing or changing your process.
Official sources for gst registration via e-commerce operator
Always read the original text. You can find notifications, circulars and rules on the CBIC Tax Information Portal and file returns and applications on the GST Portal. This guide on gst registration via e-commerce operator is a summary and is not a substitute for the official text.
Frequently asked questions
What is the monthly limit under Rule 14B?
Total output tax liability on supplies to registered persons must not exceed ₹2,50,000 per month.
How long does the e-commerce operator have to consent?
Seven working days. If it does not consent, the application is not processed further.
Can the application be approved automatically?
Yes. If physical verification is not completed within thirty days of the application reference number being generated, the application is deemed approved.
This article is for general information only and is not tax, legal or financial advice. It is based on the text of the notification or circular as published by CBIC. Rules, rates and criteria change, so confirm the latest position with the official source or a professional before acting.
More in GST
We handle these for individuals, businesses and NRIs across India:
