Simplified GST registration for online sellers in new states: Rule 14B
Online sellers can now register for GST in a new state using an e-commerce operator's warehouse as their business address, if they meet the conditions.
- Document
- Registration
- Dated
- 01 Nov 2026
- Effective
- Notification No. 05/2026-Central Tax dated 26.10.2026. Date the portal facility went live: Not stated.
- Act by
- within 15 days from the date of submission of Part B of FORM GST REG-01
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- Only for sellers who sell through e-commerce operators that collect tax at source
- You must already hold an active GST registration under the same PAN in another state
- The registration can be used only for e-commerce sales
- Output tax on sales to registered buyers must stay within Rs 2.5 lakh a month
- Aadhaar biometric verification must be completed within 15 days, or no ARN is generated
In short
This GSTN advisory explains a new option on the GST portal. Under Rule 14B, a seller can register for GST in a state where it has no office or shop, by using a warehouse of an e-commerce operator as its business address. It follows Notification No. 05/2026-Central Tax dated 26.10.2026.
What has changed
How it worked before
Until now the portal had no facility for this. A seller without a physical place of business in a state could not register there using an e-commerce operator's warehouse.
What has changed
A new option is available in Part B of FORM GST REG-01, the GST registration form. The seller applies with the operator's GSTIN, which triggers an address access request. The e-commerce operator must give consent within 7 working days. The seller then completes Aadhaar biometric verification within 15 days, after which an ARN (application reference number) is generated. The application is deemed approved after a field visit or 30 days from ARN generation, whichever is earlier. A rejection is communicated in FORM GST REG-05A.
Who this affects
If you sell goods online through a marketplace that collects tax at source, and you already have a regular GST registration in another state under the same PAN. You must have no office, shop or registration in the new state. You are not eligible if you are a composition taxpayer, an input service distributor, an SEZ unit or developer, or a casual taxpayer. Your monthly output tax on sales to registered businesses must not exceed Rs 2.5 lakh.
An example
Asha runs a handicraft business from Jaipur, registered for GST in Rajasthan under her PAN. She sells through an online marketplace that has a warehouse in Guwahati, and she wants to register in Assam without opening an office there. If her monthly output tax on sales to registered buyers stays under Rs 2.5 lakh, she can apply under Rule 14B using the marketplace's Guwahati warehouse. She must complete Aadhaar verification within 15 days of submitting her application, and she can use the Assam registration only for her marketplace sales.
What you should do
If you are an eligible seller, apply through the GST portal under Services, then Registration, then New Registration, choosing Part B of FORM GST REG-01 and the Rule 14B option. Select the operator's warehouse address once access is approved. Complete Aadhaar biometric verification at a GST Seva Kendra or facilitation centre within 15 days. Use the new registration only for e-commerce sales. If you are an e-commerce operator, give consent within 7 working days and name an authorised representative in that state or union territory.
Deadline · within 15 days from the date of submission of Part B of FORM GST REG-01If you do nothing
If the marketplace does not give consent, the ARN will not be generated and the application does not move forward. If Aadhaar biometric verification is not completed within 15 days of submitting Part B of FORM GST REG-01, the ARN will not be generated. An unsuccessful application is informed by FORM GST REG-05A.
The terms explained
- e-Commerce Operator (ECO)
- An online marketplace or platform through which goods are sold. It collects a small amount of tax from each sale and passes it to the government.
- Home State GSTIN
- Your existing, active GST number in the state where you already have a regular registration under the same PAN.
- Principal Place of Business (PPoB)
- The main business address that you declare on your GST registration. Additional places are called APoB.
- Aadhaar biometric verification
- A fingerprint or iris check using your Aadhaar identity card, done at a GST Seva Kendra or facilitation centre to confirm the people behind the registration.
- Address access request
- A request sent to the marketplace asking permission to use its warehouse address. Only after the marketplace approves can you see and choose that address.
The original document
| Issued by | GSTN |
|---|---|
| Document | Registration |
| Full title | Advisory on Simplified Registration Scheme under Rule 14B of the CGST Rules, 2017 |
| Issued on | 01 November 2026 |
| Effective | Notification No. 05/2026-Central Tax dated 26.10.2026. Date the portal facility went live: Not stated. |
About Patron Accounting LLP
Patron Accounting LLP is a CA and CS-led accounting and compliance firm that has been working with businesses across India since 2019. We handle the work that keeps a company correct with every department it answers to: day-to-day bookkeeping and accounting, GST registration and returns, income tax filing and assessments, TDS, payroll and PF/ESI, company and LLP incorporation, ROC and MCA compliance, statutory and internal audit, physical stock and inventory audits, trademark and other registrations, and the certificates and reports that banks, buyers and regulators ask for.
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