Amazon FBA and GST: when you need registration in another state

If your stock sits in an Amazon fulfilment centre in another State, you are supplying from that State and need a GST registration there. A fulfilment centre in your own State only has to be added to your existing GSTIN as an additional place of business. Since 1 November 2026, rule 14B gives a simpler route for other States.

Why does a warehouse in another State need its own GSTIN?

GST registration is State by State. Section 25 says a person applies for registration in every State in which he is liable, and is granted a single registration in a State. When an order is packed and shipped from a fulfilment centre in Karnataka, the supply is made from Karnataka, even if you sit in Pune and have never seen the building.

Same State: add the fulfilment centre as an additional place

This is the easy case. Under rule 19, when any detail in your registration changes, you file an amendment in FORM GST REG-14 within 15 days. A change of principal or additional place of business needs the officer's approval, which comes as an order in FORM GST REG-15. Amazon gives its FBA sellers the address details of the fulfilment centre for this purpose, and usually asks for the updated certificate before it accepts stock there. Check the exact documents in Seller Central, as we could not read those pages without a login.

Another State: what is rule 14B?

Until now, a seller who wanted stock in a second State had to show a principal place of business of his own in that State before the warehouse could be added.

The GST Council recommended a fix at its 57th meeting on 8 October 2026. Notification 05/2026-Central Tax, dated 26 October 2026, inserted rule 14B in the CGST Rules from 1 November 2026. Under it, a person already registered in one State can get a registration on the same PAN in another State, where he has no physical presence, by declaring the warehouse of a marketplace as the principal place of business. The conditions are:

• You hold an active regular GSTIN in your home State. Composition taxpayers are not eligible.
• You have no physical presence and no active regular registration in the new State.
• The registration is used only for goods sold through marketplaces that collect TCS under section 52.
• Your output tax on sales to registered buyers from that State is not more than Rs 2.5 lakh a month. Sales to another GSTIN on your own PAN are not counted.
• The marketplace gives its consent.

How do you apply under rule 14B?

The GST portal's advisory of 1 November 2026 sets out the steps:

1. On gst.gov.in, go to Services, then Registration, then New Registration and start an application for the new State.
2. In Part B of FORM GST REG-01, under Business Details, select Yes against the option for registration under rule 14B and enter your home State GSTIN.
3. In the principal place of business tab, enter the GSTIN of the e-commerce operator in that State and send it an address access request.
4. Wait for the operator's consent. It has seven working days. Without consent, the application is not processed further.
5. Select the approved warehouse address. Other warehouses in the same State can be added as additional places of business.
6. Complete Aadhaar authentication. Verification is done by the officer in your home State.

A few things follow from the rule. Your books stay at your home State principal place of business. You do not have to display your name board or GSTIN at the warehouse. If the marketplace withdraws its consent, you have 30 days to amend the registration, or it is treated as cancelled. And if your home State registration is cancelled, the rule 14B one goes with it.

Does Amazon give this consent today? Its public FBA page does not mention rule 14B as on 12 Nov 2026, and still describes the additional place of business route. Ask Seller Support before you plan around it.

A worked example

Kavita sells home decor from Pune on a Maharashtra GSTIN. She joins FBA and sends stock to a fulfilment centre in Maharashtra. She files REG-14 and adds that address as an additional place of business.

Later she wants stock in Karnataka, where she has no office. Her sales to registered buyers from that stock would carry about Rs 20,000 of GST a month, far below Rs 2.5 lakh, so she can use rule 14B if Amazon consents. Otherwise she needs a regular Karnataka registration with a principal place of her own.

Now she moves stock worth Rs 4,00,000 from Pune to the Karnataka centre. Her two GSTINs are distinct persons under section 25(4), so this movement is generally treated as a supply between them. At 18%, the Maharashtra GSTIN bills Rs 72,000 of IGST, and the Karnataka GSTIN takes it as input tax credit. Have a CA confirm the treatment and valuation for your goods.

From then on she files GSTR-1 and GSTR-3B for each GSTIN, and Amazon's TCS is credited to the GSTIN from which each order was shipped.

The mistake people usually make

They send stock to another State before the registration is in place. The goods are then sold from a State where the seller has no GSTIN.

The second mistake is forgetting the new GSTIN once sales there slow down. A registration with no sales still has returns due. See how late fee and interest are worked out.

The third is for composition taxpayers and sellers on an enrolment ID. Both are limited to sales within their own State, so stock in another State's warehouse does not fit either route.

Should you take a second State at all?

Each new State means one more set of returns and stock transfer invoices. That is worth it when faster delivery brings clearly more orders. If you are just starting, one State is enough; our guide on how to sell on Amazon India covers the basics, and filing GSTR-1 from the Amazon MTR report shows what each GSTIN has to report.

Frequently asked questions

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