Selling Online? Three Rule Changes Heading Your Way

By Sakhi Sangini News Desk Last updated Oct 31, 2026

In short: If you sell through marketplaces or your own online store, three changes from the past few weeks affect you:

From 1 November 2026, small sellers can get GST registration in another state using a marketplace’s warehouse there.
Delivery services for goods ordered through e-commerce platforms will be taxed at 5% GST without input tax credit.
From 1 January 2027, new e-commerce consumer protection rules require clearer disclosures on listings.

1. Sell into other states without an office there (GST Rule 14B)

Until now, storing stock in a marketplace’s warehouse in another state meant registering there with a physical address, which most small sellers don’t have. The GST Council’s 8 October meeting approved a simpler route, which takes effect from 1 November 2026:

Who it’s for: small sellers on e-commerce platforms whose input tax credit (ITC) passed on is no more than ₹2.5 lakh a month.
How it works: you declare the platform’s warehouse in that state as your principal place of business there.
Your home state: you still need a physical presence in your home state, where physical verification and Aadhaar authentication are done. You apply in Form GST REG-01 and link it to the GSTIN under your PAN in the home state.
Platform consent: the platform has to agree within 7 working days, or the application stops. It can also withdraw consent later.

PTI’s report says around 9.5 lakh sellers could benefit, though it didn’t explain how that estimate was made. In practice, it makes “stock it closer to the customer” programmes much easier for a small brand to use, which means faster delivery and better visibility on the platform.

2. 5% GST on platform delivery services

The Council also recommended 5% GST, without ITC, on delivery services for goods ordered through an e-commerce platform. That includes cases where the seller isn’t required to register. The usual goods transport agency exemption won’t apply to these deliveries. The final notification will decide exactly who pays and how it appears on invoices. If you rely on platform logistics, watch for changes in your shipping charges, and check your margins on low-value orders, where delivery is a big share of the price.

3. New e-commerce consumer rules from 1 January 2027

The Consumer Protection (E-Commerce) (Amendment) Rules, 2026, notified in September, take effect on 1 January 2027. Most duties fall on platforms, but sellers will be asked for more information. What’s been reported so far:

Product details: best-before dates, return and refund policy, warranty, delivery and payment details must be disclosed. For imported goods, the importer’s details and the country of origin are also required.
Honest discounts: a price cut must show the earlier price, which has to be the lowest price offered in the previous 30 days. Inflated “MRP slashed” displays won’t work.
Sponsored listings: these must be clearly labelled, and search results can’t be manipulated to mislead.
Dark patterns: platforms must follow the 2023 guidelines, carry out an annual self-audit and display a compliance certificate.
Complaints: platforms must give complainants a copy of their complaint and connect with the National Consumer Helpline.

Whether every part applies to a brand selling only on its own website is still being interpreted. Expect marketplaces to update their listing forms before January.

Quick answers

Do I need GST registration to sell on marketplaces? It depends on what you sell and where. Many small sellers within one state can sell through platforms without registering, subject to conditions. Selling into other states or storing stock in their warehouses usually needs registration. Rule 14B makes that second case simpler.

Do the e-commerce rules apply to my own website? The disclosures (seller details, return policy, best-before dates, honest “was” prices) are good practice anyway, and consumer law already covers misleading claims. Treat them as applying to you.

What to do this month

Update your listings now: add best-before dates for food and cosmetics, a clear return and refund policy, delivery timelines and, for anything imported, the country of origin.
Clean up your pricing: don’t show a “was” price you didn’t actually charge in the last 30 days.
If a platform offers warehousing in other states, ask them about Rule 14B registration once it’s live.
Recheck shipping costs when the delivery GST notification comes out.

Sakhi Sangini News Desk · 31 October 2026. Facts are as reported on the dates shown; confirm with the official notification before you act. General information, not legal, tax or financial advice.

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