Rule 14B Under GST Registration – Complete Guide

Latest Update: GSTN Advisory on Rule 14B Facility

Following Notification No. 05/2026-Central Tax dated 26 October 2026, GSTN has introduced a facility on the GST Portal to apply for registration under Rule 14B. The advisory is dated 1 November 2026. The key points are:

• Eligible suppliers can apply through Form gst reG-01 and select the Rule 14B option in Part B
• The ECO's approved warehouse addresses can be used as principal and additional places of business
• The ECO must give consent within 7 working days
• The ARN is generated after verifications within 15 days of submitting Part B
• The application is deemed approved after a successful field visit or 30 days from ARN generation, whichever is earlier

Rule 14B Eligibility Conditions

You should meet all of the following conditions before you apply:

1. The application is made in a State or Union territory where you have neither a physical presence nor an active regular registration.
2. The State or Union territory is not one that falls under the Other Territory category.
3. Only one regular registration (through Form GST REG-01) is allowed per State or Union territory against a single PAN. Composition taxpayers, ISD, SEZ developers, SEZ units and casual taxpayers are excluded.
4. You hold at least one regular and active GST registration under the same PAN in another State or Union territory, called the Home State GSTIN.
5. The Home State GSTIN is not registered under Rule 14A or Rule 9A and does not belong to State Code 97. A Rule 14A registrant may withdraw from that scheme and then apply under Rule 14B.
6. No proceedings under Section 29 have been started and no cancellation application has been filed for the Home State registration.
7. Your total output tax liability on supplies to registered persons does not exceed ₹2.5 lakh per month (CGST, SGST/UTGST and IGST together).
8. The registration is used only for supplies made through e-Commerce Operators, not for non-e-commerce supplies.

How to Apply for GST Registration Under Rule 14B

1. Start a new registration

   On the GST Portal, go to Services, then Registration, then New Registration.

2. Choose the category and open Part B

   Select your taxpayer category and proceed to Part B of Form GST REG-01.

3. Opt for Rule 14B and accept the declaration

   In the Business Details tab, select Yes for 'Option for Registration under Rule 14B' and accept the mandatory declaration.

4. Enter your Home State GSTIN

   Enter a regular, active GSTIN registered under the same PAN where you have a physical presence in another state. The reason to obtain registration is set automatically as 'Selling through e-Commerce portal'.

5. Enter the e-Commerce Operator GSTIN

   In the PPoB and APoB tab, enter the ECO's GSTIN. It must be regular, active, in the same State where you want registration, and have an active TCS registration under the same PAN in that State.

6. Wait for the ECO to approve address access

   An Address Access Request goes to the ECO. Once approved, you can view and select the ECO's approved warehouse addresses.

7. Select the warehouse as your place of business

   Choose the approved warehouse address(es) as PPoB and/or APoB. The nature of possession is set automatically as 'E-Commerce Operator's Warehouse under Rule 14B'.

8. Complete the remaining details and submit

   Fill in the remaining details and submit Part B. The ECO then gives consent, verification is completed, and the ARN is generated.

The address access request shows as pending, approved, or rejected on the portal. If the request is rejected, you cannot use that ECO address for your application.

Rule 14B Registration Timeline at a Glance

Frequently Asked Questions on Rule 14B