Warehouse-based GST registration enables eligible online goods suppliers to register without local physical presence, subject to operator consent. Suppliers already registered under rule 9 may obtain GST registration against the same Permanent Account Number in another State or Union territory ... Summary
Warehouse-based GST registration enables eligible online goods suppliers to register without local physical presence, subject to operator consent.
Suppliers already registered under rule 9 may obtain GST registration against the same Permanent Account Number in another State or Union territory without a physical presence there by declaring the warehouse of a tax-collecting electronic commerce operator as their principal place of business. They must intend to supply goods through such operators. Monthly output tax on those supplies to registered persons, excluding persons registered under the same Permanent Account Number, must not exceed Rs. 2.5 lakh, including central, State or Union territory and integrated tax. Operator consent is required.
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