GST Council to insert new Rule 14B to simplify registration for small sellers on e-commerce platforms.
GST Council Introduces Rule 14B for Small Seller Registration
The GST Council has approved the insertion of a new Rule 14B to streamline the registration process for small sellers operating on e-commerce platforms (ECO).
The amendment aims to reduce compliance burdens by introducing threshold-based simplified registration, potentially including deferred turnover reporting and reduced documentation. The move is intended to formalize micro-entrepreneurs while preventing harassment by field officers.
This reform, part of broader ease-of-doing-business initiatives, will facilitate entry into the formal economy. Tax advisors should anticipate reduced compliance friction for small digital vendors once the amendment is notified.
