(1) A person registered in a State or Union territory under rule (9) may obtain registration against the same Permanent Account Number in any other State or Union territory where the person has no physical presence, by declaring a warehouse, of an electronic commerce operator, who is required to collect tax at source under section 52 of the Act, in that State or Union territory as principal place of business, subject to the following conditions, namely:

(a) the person intends to make supply of goods through electronic commerce operator who are required to collect tax at source under section 52 of the Act;

(b) the person determines that the total output tax liability on such supplies to registered persons comprising Central tax and State tax or Union territory tax and integrated tax other than a person registered on the same Permanent Account Number, does not exceed two lakh fifty thousand rupees per month;

(c) the electronic commerce operator consents to the registered person for declaring the warehouse as the principal place of business.

(2) A person who intends to obtain registration under sub-rule (1) in a State or Union territory shall apply in FORM GST REG-01 and declare the Goods and Services Tax Identification Number obtained on his Permanent Account Number in any State or Union territory (hereinafter referred to as the ‘home State’) where the person has a physical presence.

(3) The applicant shall furnish the address and particulars of the warehouse of the electronic commerce operator in the State or Union territory where the person intends to obtain registration under sub-rule (1) as a principal place of business and the address and particulars of any other warehouse, in that State or Union territory, of the same or any other electronic commerce operator as an additional place of business.

(4) The application under sub-rule (2) shall be forwarded to the concerned electronic commerce operator for communicating their consent to the declaration of the warehouse as principal place of business or additional place of business, as the case may be.

(5) The electronic commerce operator may consent within seven working days and where consent is not given within that period, the application shall not be processed further.

(6) On receipt of consent from the electronic commerce operator, the application shall be forwarded to the jurisdictional officer of the home State for biometric-based Aadhaar authentication and verification of documents, if not done successfully earlier.

(7) On successful completion of the authentication and verification, the officer shall proceed to the physical verification of the principal place of business in the home State, if not done successfully earlier.

(8) On successful completion of physical verification, registration shall be granted electronically.

(9) Where the applicant fails to complete the biometric-based Aadhaar authentication and verification of documents, the application shall not be processed further.

(10) Where on physical verification, it is found that the applicant does not conduct any business in the home State:

(a) the application shall be deemed to be rejected;

(b) the rejection shall be intimated electronically in FORM GST REG-05A.

(11) Where the proper officer fails to carry out the physical verification within thirty days from the date of generation of the application reference number after successful completion of biometric-based Aadhaar authentication and document verification, the application shall be deemed to be approved.

(12) Where registration has been granted for the principal place of business in the home State after successful completion of biometric based Aadhar Authentication, document verification and physical verification of the premises, the registration shall be granted electronically upon receipt of consent from the electronic commerce operator.

(13) The provision of grant of registration under rule 10 shall, mutatis mutandis, apply to the application submitted under this rule.

(14) The certificate of registration shall contain the details of the warehouse of electronic commerce operator declared as principal place of business and additional place of business if any, the address of principal place of business in the home State where the registered person has a physical presence.

(15) A person who has obtained registration in the home State under rule 14A and intends to obtain registration under sub-rule (1), shall before submitting an application under this rule, submit an application in FORM GST REG-32 to withdraw from the option availed under rule 14A.

(16) Where there is an amendment in the address of the warehouse of the electronic commerce operator declared as principal place or additional place of business, the registered person shall apply for amendment in FORM GST REG-14 and the provisions of sub-rule (4) relating to consent of the electronic commerce operator shall be applicable and on receipt of such consent, the address of the principal place of business or additional place of business of the registered person, as the case may be, shall stand amended accordingly.

(17) Where the electronic commerce operator withdraws the consent given to the registered person, the electronic commerce operator shall intimate the withdrawal on the common portal.

(18) Where consent has been withdrawn under sub-rule (17), the registered person may, within thirty days from the date of such intimation for withdrawal of consent submit an application in FORM GST REG-14, to change the details of principal place of business or additional place of business, as the case may be and the provisions of sub-rule (4) relating to consent of the electronic commerce operator shall be applicable.

(19) Where the change is related to any particulars of the certificate of registration other than the address of the principal place of business or additional place of business, the certificate of registration shall stand amended to the extent applied for, on submission of application in FORM GST REG-14 under sub-rule (1) of rule 19.

(20) A person registered under this rule shall, on demand by the proper officer, furnish the books of accounts, records or other information or documents required to be maintained under rule 56.

(21) Notwithstanding anything contained in sub-rule (7) of rule 56, a person who has obtained registration under this rule, shall keep and maintain at his principal place of business in the home State for each registration obtained under this rule.

(22) The electronic commerce operator shall appoint an authorised representative in each State or Union territory for arranging and providing the information required to be furnished by a person registered under this rule.

(23) Where the electronic commerce operator withdraws the permission given to the registered person to supply goods through it from a warehouse declared as his additional place of business and where the registered person has not applied for amendment of details of registration under sub-rule (16) within thirty days from the date of withdrawal of permission, the details of such place of business shall be deleted from certificate of registration.

(24)

(a) A registration granted under this rule shall be deemed to be cancelled electronically by common portal and the same shall be intimated to the said person in FORM GST REG-38 where:

(i) the electronic commerce operator withdraws the permission given to the registered person to supply of goods from a warehouse declared as principal place of business by the registered person or whose registration including associated registration for collection of tax at source under section 52 has been cancelled and the registered person has not applied for amendment of details of registration under sub-rule (18) within thirty days from the date of withdrawal of such permission or cancellation of such registration, as the case may be;

(ii) the registration obtained in the home State has been cancelled which was declared to obtain the registration under this rule;

(iii) the application of electronic commerce operator for change of the address declared as the principal place of business of the registered person has been approved, and the registered person, being required to amend its registration, consequently, has failed to file the requisite amendment application within thirty days of such approval.

(b) Notwithstanding anything contained in this sub-rule and rule 22, the provision of sub rules (14), (15), (16), (17), (18), (19) and (20) of rule 20, shall mutatis mutandis apply to this sub-rule.

(25) A person who has obtained registration under this rule and intends to withdraw from the option availed under sub-rule (1), shall file an application, in FORM GST REG-32 along with the details of principal place of business as a proof his physical presence, duly signed or verified through electronic verification code on the common portal.

(26) The procedure specified under sub-rules (5), (6), (7), (8), (9), (10), (11), (12) and (13) of rule 14A shall, mutatis mutandis, apply to an application made under sub-rule (25).

(27) Notwithstanding anything contained in rule 18, a person registered under this rule shall not be required to display the registration certificate and Goods and Services Tax Identification Number on the name board at the warehouse of the electronic commerce operator.

(28) A person, other than a person notified under sub-section (6D) of section 25 of the Act, who has not opted for authentication of Aadhaar number, shall not be eligible for grant of registration in terms of this rule.

(29) Notwithstanding anything contained in rule 11, a person in a State or Union territory shall not be eligible to obtain another registration in the same State or Union territory registered under this rule against the same Permanent Account Number.