Advisory on Simplified Registration Scheme under Rule 14B of the CGST Rules, 2017
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Official publication date
What changed
The issuing organisation published an amendment. Read it alongside this announcement.
Read the related official updatePublished on: 01/11/2026 Pursuant to Notification No. 05/2026-Central Tax dated 26.10.2026, GSTN has introduced a facility on the GST Portal to enable eligible suppliers selling goods through e-Commerce Operators (ECOs) that collect tax at source under Section 52 of the CGST Act, 2017, to obtain registration under the Simplified Registration Scheme in terms of Rule 14B of the CGST Rules, 2017.
Who this is for
conditions: Taxpayers intending to opt for registration under Rule 14B should ensure that they fulfil the following conditions: The application shall be submitted in a State or Union territory where the taxpayer has neither a physical presence nor an active regular registration. An application shall be applicable only in respect of jurisdictions other than those falling under the Other Territory category. A single registration under the regular taxpayer category (through FORM GST REG-01 excluding composition taxpayer, ISD, SEZ Developer, SEZ Unit and casual taxpayer) shall be permitted in a St
Source & history
Prepared automatically from the official source; AI may help select excerpts. Individual human review is not implied. Check the original for complete details.
Source last read: 1 Nov 2026