GST registration through e-commerce warehouses allows out-of-state suppliers subject to operator consent, Aadhaar verification, home-state presence, and records. Suppliers with a physical presence and GST registration in a home State or Union territory may register under the same Permanent Account Number in another ... Summary
GST registration through e-commerce warehouses allows out-of-state suppliers subject to operator consent, Aadhaar verification, home-state presence, and records.
Suppliers with a physical presence and GST registration in a home State or Union territory may register under the same Permanent Account Number in another jurisdiction by declaring a tax-collecting electronic commerce operator's warehouse as the principal place of business. Eligibility requires supplies through that operator, an output-tax ceiling for supplies to registered persons outside the same Permanent Account Number, and operator consent. Applications require home-State identification, warehouse particulars, Aadhaar authentication, document and physical verification. Consent withdrawal, warehouse changes, home-State registration cancellation, record maintenance, and duplicate-registration restrictions govern continuation and cancellation.
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