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Goods and Service TaxArticle·10 October 2026

GST Registration for Small E-Commerce Sellers - Reducing the Physical Presence Barrier

By J the App

Executive Summary

The proposed Rule 14B seeks to address a practical barrier faced by small sellers supplying goods through e-commerce platforms across multiple States and Union Territories. Eligible suppliers may be permitted to treat an ECO's warehouse as their principal place of business in locations where they do not have a physical presence, subject to prescribed conditions.


Introduction

E-commerce has enabled small businesses to reach customers across India without establishing a conve...

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