Rule 14B is a new rule in the CGST Rules, 2017, inserted by Notification No. 05/2026-Central Tax (G.S.R. 919(E)) dated 26 October 2026, in force from 1 November 2026. It lets a seller who is already registered in one State get registration under the same PAN in another State where it has no physical presence, by declaring an e-commerce operator's warehouse there as its principal place of business. It applies only to supplies of goods through operators that collect tax at source under section 52.
What problem does Rule 14B solve?
GST registration is State-wise. A seller whose stock sits in a marketplace fulfilment centre in another State (for example under Fulfilled by Amazon or Flipkart Fulfilment) has needed a registration there, which usually meant renting premises. Rule 14B lets the operator's warehouse stand in as the place of business. This is a summary from the CORP Law Updates explainer, which also notes that the 57th GST Council meeting on 8 October 2026 recommended the rule.
Conditions in the rule
- You hold a Rule 9 registration in a home State where you have a physical presence.
- You sell goods through a section 52 operator.
- Your total output tax on supplies to registered persons, other than registrations on your own PAN, does not exceed ₹2.5 lakh per month.
- The operator consents.
- One Rule 14B registration per PAN per State or Union Territory, and Aadhaar authentication is required, according to the CORP Law Updates explainer.
How the application works
You file FORM GST REG-01, declaring your home-State GSTIN and the operator's warehouse. The operator has seven working days to consent. Then your home-State officer does Aadhaar authentication, document checks and, if not already done, physical verification. If the officer does not complete physical verification within 30 days of the ARN after successful authentication and document verification, the application is deemed approved. Secondary summaries of the GSTN advisory describe the portal path as Services, Registration, New Registration, then the Rule 14B option in Part B of REG-01. We could not confirm the portal screens ourselves.
What to watch
If the operator changes a warehouse address or withdraws consent, you have 30 days to file REG-14, or the registration can be cancelled. Keep books at your home-State place of business. For how Rule 14B differs from the earlier small-seller route, see Rule 14A and the planned GST Rule 14B guide for e-commerce sellers.
This is general information, not tax or legal advice. Confirm with a GST practitioner before filing. Blooprint's Amazon account management team can coordinate warehouse and compliance details with your accountant.