Accounting method for selling on eBay after TCJA expires

If I am reselling on eBay and intend to keep inventories, does it matter if I use the cash method or the accrual method when reporting to IRS?  I heard that it will not matter while TCJA is in effect, but when it expires in 2025, would accrual method be the only correct choice? The expected total revenue per year will be under $1 million though.