Finance Ministry Issues FAQs on GST Registration for E-commerce Sellers Under Rule 14B: ECO Warehouse as Place of Business, Conditions and Steps
The Finance Ministry issued 14 FAQs on 9 October 2026 on rule 14B: small e-commerce sellers may register in a State with no premises by declaring the marketplace warehouse as their place of business. Who qualifies, the operator consent, home-State verification, and what is not settled.
Sachin Mohite
@sachinjbkco
I write on GST and compliance here — registration thresholds, input tax credit and the conditions attached to claiming it, e-invoicing and e-way bill rules, the GSTR-1 / 3B / 9 return cycle, and the late fees and interest that follow a missed deadline. I work from the CGST Act, the rules made under it and CBIC circulars, and I call out the places where the portal behaves differently from what the section actually says. I'm writing for the person who has to file the return, so I state deadlines and penalty numbers plainly rather than burying them.
