GST Simplified Registration Scheme for Sellers on E-Commerce Platforms: Everything You Need to Know

The Government has released an official set of Frequently Asked Questions (FAQs) dated 9 October 2026, outlining the mechanics of a simplified GST registration framework designed specifically for small sellers who supply goods through Electronic Commerce Operators (ECOs). This optional scheme introduces a practical pathway for eligible sellers to obtain GST registration in States or Union Territories where they lack a physical footprint, by leveraging the ECO's warehouse infrastructure. Below is a comprehensive breakdown of the scheme's structure, eligibility conditions, procedural requirements, and compliance obligations.

Overview of the Simplified Registration Scheme

What Does the Scheme Offer?

This is an optional registration mechanism targeted at small sellers operating exclusively on ECO platforms. Rather than requiring a seller to establish a physical presence in every State or Union Territory where goods are stored or dispatched, the scheme permits the ECO's warehouse to serve as the seller's Principal Place of Business (PPoB) or Additional Place of Business (APoB) in such locations.

Key features of the scheme include:

  • Sellers whose output tax liability does not exceed ₹2.5 lakh per month (excluding stock transfers) on supplies made to registered persons — excluding those registered under the same PAN — are eligible to declare the ECO warehouse as their PPoB.
  • Biometric-based Aadhaar authentication and physical verification in the seller's home State are mandatory.
  • Registration obtained under this scheme is restricted to goods supplied exclusively through the ECO's platform; non-ECO supplies cannot be made through this registration.
  • Only one registration per PAN is permissible in any given State or Union Territory.
  • Prior consent from the ECO is a prerequisite for declaring its warehouse as the PPoB or APoB.

Important Note: This scheme applies only where the ECO is obligated to collect tax at source under Section 52 of the Central Goods and Services Tax Act, 2017.

Eligibility Conditions

To qualify for registration under this scheme, the following conditions must be satisfied:

  1. The applicant must intend to supply goods only through ECOs that are required to collect tax at source under Section 52 of the CGST Act, 2017. Non-ECO supplies are strictly prohibited under this registration.
  2. The total output tax liability — comprising Central tax, State or Union Territory tax, and integrated tax — on supplies made to registered persons (other than those registered on the same PAN) must not exceed ₹2.5 lakh per month.
  3. The ECO must have expressly consented to its warehouse being declared as the PPoB of the seller in the concerned State or Union Territory.

How to Apply: Step-by-Step Registration Process

Filing the Application

An applicant must submit an application in FORM GST REG-01 on the GST common portal to obtain registration under Rule 14B of the CGST Rules, 2017. The following details must be provided at the time of application: