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Not yet as an operational scheme. The GST Council’s 2025 announcement approved in principle a simplified registration mechanism for small sellers using e-commerce operators (ECOs) across multiple states, including those that have difficulty maintaining a principal place of business in each state. The Council said detailed modalities would be placed before it, so the release does not establish that sellers can already rely on the new mechanism. Meanwhile, existing CBIC guidance permits multiple registered sellers to declare the same shared e-commerce warehouse as an additional place of business, subject to documentation and record requirements.
What the GST Council approved—and what remains pending
The Council’s 2025 announcement concerns a simplified registration mechanism for small suppliers making supplies through e-commerce operators across multiple states. It addresses the difficulty of maintaining a principal place of business in every state. The Council described the decision as an in-principle approval and stated: “The detailed modalities for operationalizing the said scheme will be placed before GST Council.” GST Council press release
That wording matters: the announcement does not provide the scheme’s operating rules or establish that the route is active. The official material reviewed here does not establish whether later action has issued those modalities or activated this specific multi-state ECO mechanism. Before relying on it, check current Council or CBIC notifications and whether the relevant GST portal process is available.
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Can multiple sellers use the same e-commerce warehouse now?
CBIC guidance says yes: registered sellers may declare a shared ECO warehouse as an additional place of business when they have the requisite documents supporting use of the premises. Multiple sellers may declare the same premises, and each registered person remains responsible for required records. CBIC Sectoral FAQ
This guidance addresses sharing a business location; it does not, by itself, remove state-wise registration requirements. CBIC’s registration FAQ says registration in another state is a fresh registration. Whether a seller needs one depends on its circumstances and applicable rules, not simply on whether an ECO operates the warehouse. CBIC registration FAQ
Which route applies to a small online seller?
Do not treat the 2023 unregistered-supplier provision, the shared-warehouse guidance and the later multi-state proposal as interchangeable. Their scopes differ:
Quick Recap
Best Value
| Route or guidance | Who or what it covers | Practical limit |
|---|---|---|
| 2023 ECO provision | Qualifying unregistered suppliers of goods making supplies through ECOs | Conditional and limited to intra-state supplies; it is not general permission for interstate sales. GST Council material |
| Shared ECO warehouse guidance | Registered sellers declaring the same premises as an additional place of business | Requires documents supporting use of the premises and compliance with records requirements. CBIC Sectoral FAQ |
| 2025 multi-state concept | Small ECO suppliers operating across multiple states, including those facing difficulty maintaining a principal place of business in each state | Approved in principle; detailed modalities were to be placed before the Council. The reviewed announcement does not establish operational availability. GST Council press release |
| Rule 14A simplified registration | A separate general simplified registration scheme described in a November 2025 Council newsletter | It is distinct from the multi-state ECO concept and does not establish that concept’s activation. GST Council newsletter |
Checks to make before storing stock in another state
- Establish the seller’s registration position. Determine whether the seller is registered in the warehouse’s state or has a current legal basis not to register there. CBIC describes registration in another state as a fresh registration.
- Confirm the supply pattern. Identify whether the relevant sales are intra-state or interstate. The 2023 ECO provision described above is limited to eligible intra-state goods supplies.
- Get warehouse documentation. Ask the ECO or facility operator which documents it can provide to support declaring the premises as an additional place of business, and confirm that the seller can meet its record obligations.
- Confirm the intended legal route is actually available. Do not rely on the 2025 in-principle announcement as an active scheme without current modalities and confirmation of the applicable process.
- Check marketplace onboarding and reporting. Confirm that the platform’s process supports the seller’s actual registration status and transaction route. The official guidance does not determine liability for a particular seller’s facts.
What the announcement does not establish
- It does not say that every small online seller may store goods in any state without registering there.
- It does not convert the conditional 2023 route for eligible intra-state supplies into blanket permission for interstate sales.
- It does not make the separate Rule 14A simplified registration scheme the operating procedure for the multi-state ECO concept.
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