The GST Council has recommended a simplified registration mechanism allowing eligible small e-commerce sellers to expand across states without establishing their own separate physical business premises in every state.
Small sellers using e-commerce platforms are set to receive significant registration relief under the GST Council’s recommendations.
An eligible seller may be permitted to declare an e-commerce operator’s warehouse in another state as its principal place of business, subject to the platform’s consent, which is proposed to be processed electronically.
The seller would continue to maintain an actual physical presence in at least one home state, while the simplified registration in other states would apply to supplies made through e-commerce platforms.
The reform is aimed at making nationwide online selling easier for small businesses without requiring costly physical establishments in multiple states. CA Sansaar