E-Commerce Sellers Get a New Route for GST Registration

The insertion of Rule 14B creates a specific registration route for goods suppliers operating through e-commerce operators required to collect tax at source under Section 52 of the CGST Act. A supplier registered in a State where it has physical presence may obtain registration against the same PAN in another State by declaring an eligible platform warehouse as its principal place of business. The route is not automatic: it requires the operator's consent, compliance with the prescribed monthly output tax liability ceiling, biometric-based Aadhaar authentication and document verification, and physical verification of the supplier's home-State premises where applicable. The rule also imposes continuing obligations concerning warehouse changes, record maintenance and the validity of the home-State and operator registrations. It offers greater flexibility in establishing a multi-State e-commerce presence, but only within the conditions prescribed by Rule 14B.