GST Advisory on Simplified Registration Scheme under Rule 14B

As per Notification No. 05/2026-Central Tax dated 26.10.2026, GSTN has introduced a new facility on the GST Portal for obtaining registration under the Simplified Registration Scheme under Rule 14B of the CGST Rules, 2017.

This scheme allows eligible suppliers selling goods through e-Commerce Operators (ECOs), who collect TCS under Section 52 of the CGST Act, 2017, to obtain GST registration in a State/UT where they do not have a physical place of business. Such suppliers can use the approved warehouse addresses of e-Commerce Operators as their Principal Place of Business (PPoB) and Additional Place(s) of Business (APoB), subject to prescribed conditions.

A. Eligibility Conditions for Registration under Rule 14B:

To obtain registration under Rule 14B, taxpayers must fulfil the following conditions:

• The taxpayer must apply for registration in a State/UT where they have neither a physical presence nor an active regular GST registration.
• The scheme is available only for jurisdictions other than those classified under the Other Territory category.
• Only one registration under the regular taxpayer category is permitted in a State/UT against a single PAN under Rule 14B. This registration must be obtained through FORM GST REG-01 and excludes composition taxpayers, ISDs, SEZ Developers, SEZ Units and casual taxpayers.
• The applicant must already have at least one active regular GST registration under the same PAN in another State/UT, referred to as the Home State GSTIN.
• The Home State GSTIN must not be registered under Rule 14A or Rule 9A or belong to State Code 97. However, taxpayers registered under Rule 14A may withdraw from that scheme and subsequently apply under Rule 14B.
• Registration under Rule 14B will be permitted only if no proceedings under Section 29 have been initiated and no application for cancellation of registration has been filed in respect of the Home State GSTIN.
• The total output tax liability on supplies made to registered persons must not exceed ₹2.5 lakh per month, including CGST, SGST/UTGST and IGST.
• Registration obtained under Rule 14B can be used only for making supplies through e-Commerce Operators. It cannot be used for making supplies outside e-Commerce platforms.

B. Procedure for Applying under Rule 14B

Eligible taxpayers can apply for registration through the GST Portal by following these steps:

1. Visit the GST Portal and navigate to Services → Registration → New Registration.
2. Select the taxpayer category and proceed to Part B of FORM GST REG-01.
3. Under the Business Details tab, select “Yes” against Option for Registration under Rule 14B.
4. Accept the mandatory declaration confirming compliance with the prescribed conditions and restrictions under Rule 14B.
5. Enter the Home State GSTIN in the field Enter GSTIN where you have physical presence in other state. The GSTIN must be regular, active and registered under the same PAN.
6. Under Reason to Obtain Registration, the option Selling through e-Commerce portal will be automatically selected.
7. Under the PPoB and APoB tab, enter the e-Commerce Operator’s GSTIN. An address access request will be sent to the ECO. Once approved, the applicant can view and select the business premises linked to that ECO. The ECO’s GSTIN must be regular and active and belong to the same State in which registration is being applied for. Further, the ECO must have at least one active TCS registration under the same PAN in that State/UT.
8. The status of the address access request will be displayed on the portal as follows:

• Pending: Address Access Approval Pending from Primary Authorised Signatory of [GSTIN].
• Approved: Address Access Request Approved.
• Rejected: Address Access Request Rejected.

9. After approval, the applicant can select the approved warehouse address(es) as PPoB and/or APoB.
10. Under Nature of Possession of Premises, the option E-Commerce Operator’s Warehouse under Rule 14B will be automatically selected.
11. Complete the remaining information and submit the registration application

C. Consent from e-Commerce Operators

1. After successful PAN validation and other prescribed system checks, the registration application will be forwarded to the concerned ECO(s) for consent regarding the selected warehouse addresses.
2. The concerned ECO(s) must provide consent within 7 working days of receiving the request.
3. The application will proceed further only after the required consent is received from the concerned ECO(s).
4. While providing consent, the ECO must also provide details of its Authorised Representative appointed in the concerned State/UT.
5. If consent for the Principal Place of Business is not received, the ARN will not be generated. Once the required consent is received, the application will proceed for biometric-based Aadhaar Authentication and Document Verification, wherever applicable.
6. The ECO is advised not to apply for any amendment after providing consent for PPoB and/or APoB until the supplier’s registration is approved. After registration is granted, the ECO may apply for an amendment. However, before doing so, the ECO must withdraw its consent linked to all the concerned addresses

D. Biometric-Based Aadhaar Authentication and Document Verification

1. After receiving the ECO’s consent, the GST Portal will verify whether the prescribed biometric-based Aadhaar Authentication and Document Verification have already been completed for the Home State GSTIN. If the required verification has already been completed, the ARN will be generated.
2. If the verification has not been completed earlier, the Promoter/Partner (PP) and Primary Authorised Signatory (PAS) of the Home State GSTIN must complete the required biometric-based Aadhaar Authentication and Document Verification at the designated GST Seva Kendra (GSK)/facilitation centre, wherever applicable.
3. The PAS of the Home State GSTIN must select the persons who will undergo Aadhaar Authentication for the Rule 14B application through the following path: Services → Registration → Selection of Persons for Aadhaar Authentication under Rule 14B.
4. The biometric-based Aadhaar Authentication and Document Verification will follow the existing process. Taxpayers can book appointments through the GSK Appointment Booking System
5. The ARN will be generated after successful completion of the required verification within 15 days from the date of submission of Part B of FORM GST REG-01. If verification is not completed within this period, the ARN will not be generated.

E. Physical Verification and Processing of Application

1. After ARN generation, the application will be assigned for a Field Visit if a successful Field Visit has not already been conducted for the Home State GSTIN.
2. The application will be deemed approved upon successful completion of the Field Visit or after 30 days from the date of ARN generation, whichever is earlier.
3. Once approved, the GST Registration Certificate will be generated electronically.
4. If the application is rejected, an electronic intimation will be issued in FORM GST REG-05A.
5. Where applications under Rule 14B are pending in multiple States/UTs, and a Field Visit linked to the selected Home State GSTIN for any such application results in negative remarks, all pending applications under Rule 14B will be automatically rejected through FORM GST REG-05A.
6. Further, GST registration granted under Rule 14B is subject to electronic cancellation in accordance with Rule 14B(24)(a) of the CGST Rules, 2017.

GST Advisory on Simplified Registration Scheme under Rule 14B of the CGST Rules, 2017