GST portal opens Rule 14B registration using approved marketplace warehouses

GSTN’s 1 November 2026 advisory explains how eligible suppliers selling goods through e-commerce operators that collect GST TCS under section 52 can apply through REG-01. The facility lets them use approved operator warehouse addresses in a State or Union Territory where they have neither a physical presence nor an active regular GST registration.

The applicant needs an active regular home-state GSTIN on the same PAN, subject to the advisory’s exclusions and cancellation checks. The facility allows one regular registration per PAN in the destination jurisdiction and is for e-commerce supplies only. The combined output tax liability on supplies to registered persons must stay within ₹2.5 lakh per month. The advisory lists further exclusions, including the Other Territory category.

In REG-01, select Rule 14B, enter the home-state GSTIN and request access to the eligible operator’s warehouse addresses. After submission and validation, the operator has seven working days to provide the required consent. The portal will withhold the application reference number without consent for the principal address. Where earlier biometric verification cannot be reused, complete the required checks within the advisory’s 15-day window from submission of Part B. A field visit may apply. Check the advisory’s complete eligibility and processing steps before choosing the scheme.