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GST Council backs simpler multi-state registration for e-commerce sellers, with system-driven refunds of TCS balances

Our read

The desk expects the 0.5% TCS refund automation to go live before the multi-state registration simplification, and for the Council's lack of an implementation date to delay full seller-side benefits.

For operators

If the framework is notified, a seller could register in several states under one home-state principal place of business, and 0.5% TCS balances stuck in the cash ledger would be refunded by the system, so map your state footprint and TCS balances now, but don't change filings until a date is announced.

Watch

A CBIC notification or circular that operationalises the multi-state registration framework

Ask next

Which other rule changes affect Indian retailers this month?

The report,

The 57th GST Council recommended a simplified registration framework letting e-commerce sellers register in multiple states on a single home-state principal place of business, plus system-driven refunds of cash ledger balances where 0.5% TCS accumulates.

E-commerce TCS stays at 0.5% as GST Council backs system-driven refunds of cash ledger balances
E-commerce operator TCS rate on taxable supplies
0.5%

Newer report , , Financial Express : GST Council lets small sellers use platform warehouses as a base in other states; online-order transport GST set at 5%

07:30 IST · 10 moves · what each means · free

Background

Later reports that look back at earlier events in this story, newest first. They add context; nothing on this page has changed.

  1. Read the report at The Hindu BusinessLine

    Resurfaced April change: banks pay 3% IGST on gold, silver, platinum imports as tax benefit lapsed

On the record

Earlier GST Council reports on RetailIntel, newest first.

  1. : GST Council eases ITC refunds from 1 November, capital goods from April 2027; 5% GST on unregistered riders' delivery
  2. : GST Council recommends flat 5% GST without credit on e-commerce delivery, plus e-way bill rationalisation
  3. : GST Council eases registration for small e-commerce sellers using operators' out-of-state warehouses
  4. : GST Council backs 5% GST on unregistered e-commerce delivery partners, curbs on arrest powers, sources say

Channel facts

From the report. Source details below

Refund claim processing limit for GST officers: up to 60 days
Earlier simplified registration scheme submitted: 3 September 2026
Standardising registration circular date: 17 April 2025

The source

Source Read the source at ET Retail Published

First seen

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