By Premisin Editorial Team ·
Small online sellers will be able to register for GST in states where they have no premises of their own by using an e-commerce operator's warehouse as their principal place of business, under changes approved at the 57th GST Council meeting on 8 October 2026, Rediff Business reported.
The Council said the current rule, which needs a place of business in every state a seller supplies, has kept small sellers inside their home states while larger sellers sell nationally.
Finance Minister Nirmala Sitharaman said the reforms announced at the meeting would be implemented from 1 April 2027, the start of the next financial year, according to The Economic Times. No GST rates were changed, and rate matters will now be taken up once a year at a dedicated meeting.
Some credit changes have earlier dates: refunds of accumulated input tax credit on input services in specified inverted-duty cases apply to eligible credits from 1 November 2026, The Economic Times reported.
What it means for your business
- Until the new rule is notified, sellers still need their own eligible place of business in each state where they register.
- The warehouse route is meant for small sellers on e-commerce platforms. Businesses that also sell offline, take B2B orders or need a registered office for company filings will still need a regular business address.
- Watch for the CBIC notification and the exact turnover limit for "small sellers" before changing your registration plans.
Sources
- Rediff Business: GST Council allows small online sellers to use warehouses in other states (12 Oct 2026)
- The Economic Times: arrest powers scrapped, reforms from 1 April 2027 (8 Oct 2026)
- The Economic Times: what changes in ITC, refunds and litigation (12 Oct 2026)
- GST Council press release, 57th meeting
This is general information, not tax or legal advice. Confirm with your adviser before acting.