The GST Council is likely to consider a proposal to simplify registration for small e-commerce sellers. The item will come up at the 57th GST Council meeting on October 7 in New Delhi.

Under the proposal, small businesses selling only through e-commerce platforms could operate with a single GST registration. The registration would be against one PAN in one State or Union Territory.

Warehouses in other states could be declared as additional places of business. The e-commerce operator must agree first. The seller would apply through the GST common portal. This would work even in a state where it has no physical presence.

There are safeguards. Sellers who pass on input tax credit above Rs 2.5 lakh in a month must exit the scheme. They would then need regular registration.

E-commerce operators would have new duties. They must appoint an authorised representative in every State and Union Territory. They must inform tax officials if a supplier is deactivated. If an operator withdraws consent, the seller gets 30 days to find another warehouse or exit the scheme.