GST registration in other States using an e-commerce operator's warehouse
What changed. The CGST (Amendment) Rules, 2026 insert rule 14B. A person registered in one State (the "home State") may obtain registration, on the same PAN, in another State where it has no physical presence by declaring a warehouse of an e-commerce operator that collects TCS under section 52 as its principal place of business. Conditions include:
- the person intends to supply goods through such an e-commerce operator;
- its output tax liability on such supplies to registered persons (other than those registered on the same PAN) does not exceed ₹2,50,000 per month; and
- the e-commerce operator consents. If consent is not given within seven working days, the application is not processed.
The application is made in FORM GST REG-01, quoting the home-State GSTIN. Aadhaar authentication, document checks and physical verification take place in the home State. The registered person need not display its GSTIN at the operator's warehouse, but must keep records at its principal place of business in the home State. The registration is deemed cancelled if, among other things, the operator withdraws consent and the person does not apply for an amendment within thirty days, or the home-State registration is cancelled. A person registered under rule 14A must first withdraw from that option in FORM GST REG-32.
Who it affects. Sellers, including startups and small businesses, who supply goods through e-commerce platforms that hold stock in warehouses in other States.
From when. 1 November 2026.
What to do. Check whether your monthly B2B output tax stays within the limit, obtain your e-commerce operator's consent, and keep home-State records ready for production on demand.
Official source: CBIC Notification No. 05/2026–Central Tax dated 26 October 2026 (CGST (Amendment) Rules, 2026)
This is general information based on the law as on the date shown, not professional advice. Rules change often; check the current position before acting.