News & Media 21st May 2026
Our Partner, Vivek Baj shares his insight in Business Standard, “FinMin, states in talks for simpler GST norms for qcom dark stores.”
He highlights that the government should explore a centralised warehouse or dark store registration model within a state, allowing multiple fulfilment centres operating under a common PAN (permanent account number) to function under a single GST registration. Such a framework should be backed by digital inventory tracking and audit safeguards, including geotagging of warehouses, disclosure of warehouse details in registration certificates, and timely reporting of suppliers storing goods at such facilities. Many dark stores merely function as logistical extensions enabling ultra-fast deliveries rather than independent commercial establishments dealing directly with customers. Given that command qcom companies already maintain real-time digital inventory systems and invoice trails, the GST framework could rely more on electronic reporting and less on multiple physical registrations.
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