The GSTN has enabled a facility on the GST Portal for eligible suppliers making supplies of goods through e-Commerce Operators (ECOs) collecting tax at source under Section 52 of the CGST Act, 2017, to obtain registration under the Simplified Registration Scheme prescribed under Rule 14B of the CGST Rules, 2017. The scheme permits eligible suppliers to obtain registration in a State/UT where they do not have a physical place of business by declaring approved warehouse premises of an ECO as their Principal Place of Business (PPoB) or Additional Place(s) of Business (APoB).

The facility is subject to specified eligibility conditions. The applicant must have at least one regular and active GST registration under the same PAN in another State/UT (Home State GSTIN), and must not have an active regular registration or physical presence in the State/UT where Rule 14B registration is sought. Only one regular registration under Rule 14B is permitted in a State/UT against a PAN. Further, the Home State GSTIN must not be registered under Rule 14A or Rule 9A or belong to State Code 97, and no proceedings under Section 29 or cancellation application should be pending in respect of the Home State registration. Importantly, the aggregate monthly output tax liability on supplies made to registered persons must not exceed ₹2.5 lakh, comprising CGST, SGST/UTGST and IGST. The registration can be used exclusively for supplies made through ECOs and cannot be utilised for non-e-commerce supplies.

For obtaining registration, the applicant is required to opt for Rule 14B in Part B of FORM GST REG-01, furnish the Home State GSTIN and enter the GSTIN of the ECO whose warehouse is proposed to be declared as PPoB/APoB. The ECO must have a regular and active GSTIN, including an active TCS registration under the same PAN in the State/UT concerned. Following an address-access request, the ECO must approve access to its warehouse addresses, which the applicant may then select for registration. The application is subsequently forwarded to the concerned ECO for consent, which must be furnished within 7 working days. The ECO is also required to provide details of its Authorised Representative appointed in the relevant State/UT. The ARN will not be generated unless the requisite consent for the PPoB is received.

After ECO consent, the system checks whether the prescribed biometric-based Aadhaar authentication and document verification have already been completed for the Home State GSTIN. Where required, the designated persons must complete the verification within 15 days from submission of Part B of FORM GST REG-01, failing which the ARN will not be generated. Following ARN generation, a field visit will be assigned if one has not already been successfully conducted for the Home State GSTIN. The application will be deemed approved upon successful completion of the field visit or expiry of 30 days from ARN generation, whichever is earlier. On approval, the registration certificate will be generated electronically; rejection will be communicated through FORM GST REG-05A. Further, a negative field-visit report in connection with any Rule 14B application may result in automatic rejection of all pending Rule 14B applications across States/UTs.

The Complete Advisory can be accessed at https://services.gst.gov.in/services/advisoryandreleases/read/682