How to Register Under Rule 14B: Step-by-Step Guide for E-Commerce Sellers (2026)

Scheme: Rule 14B — simplified registration for e-commerce sellers
Live from: GSTN advisory, 1 Nov 2026 (Notif. 05/2026-CT)
The idea: Register in a State using the ECO's warehouse as your PPoB
Approval: Deemed approved in 30 days of ARN (or earlier field visit)

The short version

GSTN has gone live with the Rule 14B simplified registration scheme — letting sellers who sell through e-commerce operators (ECOs that collect TCS under Section 52) register in a State where they have no physical presence, using the ECO's approved warehouse as their place of business.
You need an existing regular, active GST registration under the same PAN in another State — your "Home State GSTIN" — and your B2B output tax must stay ≤ ₹2.5 lakh/month. The new registration is only for e-commerce supplies.
The application runs on an ECO consent workflow: you enter the ECO's GSTIN, the ECO approves address access and then gives consent within 7 working days — no consent, no ARN.
Biometric Aadhaar is tied to your Home State GSTIN, the ARN must generate within 15 days, and the registration is deemed approved on a successful field visit or 30 days after ARN. Beware: a negative field visit on the Home State GSTIN can auto-reject all your pending Rule 14B applications.

Selling on Amazon, Flipkart or another marketplace into States where you have no office has always meant a registration headache. Rule 14B fixes that — you can now register in those States using the marketplace's warehouse as your principal place of business, without renting premises you don't need. GSTN has just made the facility live on the portal. This is the practical, step-by-step guide to who qualifies and exactly how to apply — including the consent and verification workflow that trips up first-timers. (For the concept and background, see our separate explainer on the Rule 14B scheme.)

Who is eligible for Rule 14B

Before applying, make sure you tick every one of these:

No physical presence / no active regular registration in the State/UT where you're applying (and it must not be an "Other Territory" jurisdiction).
One Rule 14B registration per PAN, per State/UT, under the regular taxpayer category via REG-01 (not composition, ISD, SEZ Developer, SEZ Unit or casual taxpayer).
You hold a Home State GSTIN — at least one regular, active registration under the same PAN in another State/UT.
The Home State GSTIN is "clean" for this purpose — not registered under Rule 14A or Rule 9A, and not State Code 97. (A Rule 14A taxpayer can withdraw from 14A first, then apply under 14B.)
No cancellation in motion — no Section 29 proceedings initiated and no cancellation application filed for the Home State registration.
B2B output tax ≤ ₹2.5 lakh/month (CGST + SGST/UTGST + IGST) — the same cap as Rule 14A.
E-commerce only. The Rule 14B registration must be used exclusively for supplies made through ECOs — not for any non-e-commerce supplies.

How to apply — step by step

Go to Services → Registration → New Registration, and proceed to Part B of FORM GST REG-01.
Business Details tab: select "Yes" against "Option for Registration under Rule 14B", and accept the mandatory declaration confirming you meet the conditions.
Enter your Home State GSTIN in "Enter GSTIN where you have physical presence in other state" — it must be regular, active and under the same PAN. ("Reason to Obtain Registration" auto-sets to "Selling through e-Commerce portal".)
PPoB/APoB tab: enter the E-Commerce Operator GSTIN. This triggers an Address Access Request to the ECO. The ECO's GSTIN must be regular, active, in the same State you're registering in, and hold at least one active TCS registration under the same PAN in that State.
Once the ECO approves access, select the relevant approved warehouse address(es) as your PPoB and/or APoB. "Nature of Possession" auto-sets to "E-Commerce Operator's Warehouse under Rule 14B".
Complete the remaining details and submit.

The ECO consent workflow — the part that gates your ARN

After PAN and system validations, your application is forwarded to the ECO for consent on the selected warehouse address(es). This is the critical dependency:

The ECO must consent within 7 working days of receiving the request. The application proceeds only after consent is given.
While consenting, the ECO also furnishes its Authorised Representative details for that State/UT.
No consent, no ARN. If the required consent for the PPoB isn't received, the ARN simply won't be generated.

A coordination tip for sellers and ECOs

The ECO is advised not to file any amendment after giving consent and until your registration is approved. If the ECO does need to amend, it must first withdraw the consent linked to all the concerned addresses — which would stall your application. Line up the timing with your marketplace's compliance team so consent isn't disturbed mid-process.

Biometric Aadhaar — done through your Home State GSTIN

Once consent is in, the system checks whether biometric Aadhaar authentication and document verification were already completed for your Home State GSTIN:

Already done? The ARN is generated.
Not done? The Promoter/Partner and Primary Authorised Signatory of the Home State GSTIN must complete biometric authentication at a GST Seva Kendra. The Home State PAS selects who will undergo authentication via Services → Registration → Selection of Persons for Aadhaar Authentication under Rule 14B.
Deadline: the ARN is generated only on successful verification within 15 days of submitting Part B. Miss it, and no ARN is generated.

Field visit, deemed approval — and a multi-State trap

After the ARN is generated:

A field visit is assigned if one hasn't already been successfully done for the Home State GSTIN.
Deemed approval: on a successful field visit, or on expiry of 30 days from ARN generation (whichever is earlier), the application is deemed approved and the Registration Certificate is issued electronically.
Rejection is intimated in FORM GST REG-05A.

One negative field visit can sink all your Rule 14B applications

This is the risk to manage. If you have Rule 14B applications running in several States, and the field visit connected to your Home State GSTIN returns negative remarks, all your pending Rule 14B applications are auto-rejected in FORM GST REG-05A. In other words, the integrity of your Home State registration underpins every Rule 14B registration built on it — keep that GSTIN's records, address and compliance spotless. (Note too that a Rule 14B registration is subject to electronic cancellation under Rule 14B(24)(a).)

What sellers should do

Confirm your Home State GSTIN is clean — regular, active, not under Rule 14A/9A, no cancellation pending, and biometric-verified if possible (it speeds up ARN generation).
Get the ECO's correct GSTIN for the target State — regular, active, with an active TCS registration there — and coordinate the address-access and consent steps with the marketplace.
Keep within the ₹2.5 lakh B2B cap and use the registration only for e-commerce supplies.
Track the clocks — 7 working days for ECO consent, 15 days for ARN, 30 days to deemed approval.
Protect the Home State registration — because a negative field visit there can auto-reject every Rule 14B application you've filed.

Frequently asked

What is the Rule 14B registration scheme?

It lets sellers who supply through e-commerce operators (collecting TCS under Section 52) register for GST in a State where they have no physical presence, by using the ECO's approved warehouse address as their principal/additional place of business — introduced via Notification 05/2026-Central Tax.

Do I need an existing GST registration to use Rule 14B?

Yes. You must have at least one regular, active GST registration under the same PAN in another State — the "Home State GSTIN" — and it must not be under Rule 14A or Rule 9A, or State Code 97.

How long does the ECO have to give consent?

7 working days from receiving the request. The application proceeds only after consent, and if consent for the PPoB isn't received, the ARN won't be generated.

When is the registration approved?

After the ARN is generated (within 15 days of Part B submission, subject to biometric verification), the application is deemed approved on a successful field visit or on expiry of 30 days from ARN generation, whichever is earlier. Rejection is intimated in FORM GST REG-05A.

Can one problem affect my registrations in multiple States?

Yes. If the field visit tied to your Home State GSTIN gets negative remarks, all your pending Rule 14B applications across States are auto-rejected in FORM GST REG-05A. Keeping the Home State registration clean is essential.

I'm registered under Rule 14A — can I use Rule 14B?

Not while on Rule 14A. You can withdraw from the Rule 14A scheme first and then apply under Rule 14B, provided you meet all the conditions.

Selling across States through marketplaces?

efiletax handles Rule 14B registrations end to end — eligibility checks, the ECO consent and address-access workflow, biometric coordination and timelines — so you register where you sell, without renting premises you don't need.

Disclaimer: This article summarises the GSTN advisory dated 1 November 2026 on the Simplified Registration Scheme under Rule 14B of the CGST Rules, 2017 (pursuant to Notification No. 05/2026-Central Tax dated 26 October 2026), including eligibility, the application steps, the e-commerce operator consent workflow, biometric Aadhaar authentication, and processing and deemed-approval timelines. It is for general understanding and is current as at the date of publication; please refer to the official advisory, notification and the CGST Rules, and verify the conditions applicable to your case on the GST portal before applying. This is not legal or tax advice — please consult a qualified professional. Talk to efiletax if you need help.