CBIC notifies CGST rule change allowing small e-commerce sellers to use platform warehouses as principal place of business from November 1

Key facts

• The Central Board of Indirect Taxes and Customs (CBIC) notified changes in Central GST rules allowing small e-commerce sellers to declare an e-commerce operator's warehouse in another state or Union Territory as their Principal Place of Business (PPoB), effective November 1, 2026.
• The change, approved by the GST Council in its October 8 meeting, applies to small sellers who do not pass on input tax credit of more than ₹2.5 lakh per month.
• The move could enable around 9.5 lakh small sellers to access the national market without physical offices in every state where their goods are stored.
• Sellers must apply in Form GST REG-01, declaring the GSTIN obtained on their PAN in their home state, where physical verification and Aadhaar authentication are completed; the e-commerce operator must give consent within 7 working days or the application will not be processed further.