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GST 2.0 did not make selling in more states easier. The 2025 rate revision left the GST registration threshold for goods unchanged, and it did not remove the need to register where a business has a taxable presence or makes supplies that require registration. For MSMEs and e-commerce sellers, the reform’s real work is product-rate mapping, invoicing around the changeover date, input tax credit (ITC) checks, stock pricing, and responsibilities for local delivery through marketplaces.
What GST 2.0 changed
The revised GST rates for most goods and services took effect on 22 September 2025, according to the Ministry of Finance’s FAQ on the decisions of the 56th GST Council, published 3 September 2025 (Ministry of Finance FAQ on 56th GST Council decisions). The change is a rate revision. It is not a rewrite of the rules that decide who must register.
On registration, the same FAQ is direct. In answer to whether the registration threshold for goods changed, it states: “No, there is no change in threshold of the registration required for goods under CGST Act, 2017.” A separate PIB explainer on GST simplification says the registration thresholds remain the same (PIB explainer: GST Simplified).
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1Fix the driver behind crashes, sound loss and screen glitches2Clear out junk files and repair common Windows errors3Scan for outdated or missing drivers - takes under a minuteTwo exceptions to the rate change matter for product mapping. First, specified tobacco goods (cigarettes, chewing tobacco products such as zarda, unmanufactured tobacco, and beedi) stayed under existing GST and compensation cess until a later date to be notified. Check the current position before you price or invoice these goods. Second, the rate for any product depends on its HSN or SAC code and the current notification, not on a broad category name.
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Why multi-state selling is a separate question
Registration in each state is governed by the CGST Act and its rules, which look at where a supplier is located, where it has a place of business, and what it supplies from there. Rate reform does not alter those tests. The CBIC GST FAQ page describes state-linked registration principles and treats a branch registration in another state as a fresh registration in the case it addresses (CBIC GST Frequently Asked Questions). Some examples on that page are older, so treat them as orientation rather than current law.
For a multi-state seller, the practical question is not “Did GST 2.0 remove registrations?” but “Which of my activities create a registration obligation in which state?” Answer that with a written map:
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- Locations: every state where you have an office, warehouse, fulfilment centre, or other place of business.
- Stock movement: where goods are held, and whether stock moves between your own locations, which can count as a supply in some cases.
- Services: whether any service you provide is supplied from a state other than where you are registered.
- Marketplace sales: whether a marketplace’s warehouse, or a third-party logistics partner’s facility, holds your goods, and who is the supplier in that arrangement.
- Exemptions and special categories: whether any product or supply falls under an exemption or a special regime that changes the answer.
Once the map is complete, confirm each registration position against current law with a tax professional. A map like this shows what to check; it does not decide the answer on its own.
Transition scenarios around 22 September 2025
Most sellers’ transition problems fall into a few patterns. The table below shows what governs each one and what to verify. It is a starting framework, not a substitute for a transaction-level review.
| Situation | What governs the outcome | What to verify |
|---|---|---|
| Goods supplied on or after 22 September 2025 | The revised rate applies to the supply, even if you bought the stock earlier. | The rate in the current notification for the exact HSN or SAC code. |
| Invoice or payment straddling the changeover | Time-of-supply provisions of the CGST Act, which the FAQ cites as section 14. | The invoice date and the payment date, and whether either falls before or after the effective date. |
| Old stock sold after the changeover | GST is levied on the supply, so the rate charged at purchase does not decide the sale rate. | Your selling price and invoice rate for stock still in the warehouse. |
| Outward supply that becomes exempt | Credit reversal under the CGST Act for supplies from the effective date. | Input credit claimed on inputs linked to that supply. |
| E-way bill for goods already in transit | The FAQ says the bill continues for its original validity. | That you do not cancel and regenerate the bill solely because the rate changed. |
Tracking invoices and payments across the changeover
Do not reduce every transition transaction to a single supply date. A supply, its invoice, and its payment can fall on different sides of 22 September 2025. Build a simple register that records all three dates for each open order, and flag any order where they differ. Those flagged orders are the ones to send to a professional.
Reconciling input tax credit
Credit on inward supplies that were taxed at the rate then in force can remain available, subject to the legal conditions that apply to any ITC claim. The exception is credit linked to an outward supply that becomes exempt. For that, credit reversal applies from the effective date. Reconcile ITC at the level of each product line, not as a single business total, so that reversals land on the right items.
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Pricing old stock
If you still hold goods bought before the changeover, decide your selling price with the post-changeover rate in mind. Where the new rate is higher or lower than the old one, the difference affects both your margin and the invoice you issue. Keep the purchase invoice, the stock record, and the sale invoice together so the rate applied to each sale can be traced.
Local delivery through e-commerce operators
The PIB explainer describes one specific rule for e-commerce operators. When an unregistered person supplies a local delivery service through an e-commerce operator, the operator is responsible for the GST on that service. A registered provider pays its own GST. The explainer lists 18% for this local-delivery service (PIB explainer: GST Simplified).
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For sellers, the question to ask is who the delivery provider is and how it is engaged. If a courier or local delivery partner works through your marketplace, confirm whether that partner is registered, because liability differs depending on the answer. Ask the marketplace or the provider for its registration status in writing, and keep that record with your delivery invoices.
Reading the official numbers correctly
The GST Council Secretariat’s September 2025 newsletter reported GST collections of ₹1.89 lakh crore for September 2025, a 9.1% increase year-on-year (GST Council Secretariat September 2025 newsletter). That is a collections figure for the month. It does not show that GST 2.0 caused MSME growth or that multi-state expansion became easier. No official figure reviewed for this article measures ease of interstate expansion for MSMEs.
Where to verify before acting
- Current CBIC rate notifications for each HSN or SAC code you sell.
- The current CGST Act and rules on registration, time of supply, and ITC.
- Your state registrations, against the location and stock map described above.
- Marketplace and logistics partner records for registration status and delivery responsibility.
This article explains official guidance at a general level. It is not individual tax advice. The rate and registration position for any seller depends on the product or service, the state, the transaction structure, and the rate notifications in force on the date of the transaction.
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