New Goods and Services Tax registration framework for digital sellers without physical presence starts

A new Goods and Services Tax (GST) registration framework for e-commerce suppliers without a physical presence takes effect from November 1, 2026. This updated framework establishes distinct administrative procedures for digital vendors who conduct online sales without maintaining brick-and-mortar storefronts in the jurisdiction. Regulatory frameworks for digital commerce are designed to capture transactions from online platforms where sellers operate remotely.

Under previous norms, remote vendors often faced ambiguous registration requirements, whereas the new framework provides a structured pathway for tax compliance and identification numbers. Tax practitioners, chartered accountants, and e-commerce business owners must review their digital operations to ensure timely registration under the updated framework effective November 1, 2026.

Track upcoming notification updates and portal guidelines issued by tax authorities. Bottom line: digital vendors must align their registration status promptly to avoid compliance penalties.