GST for E-commerce Sellers

Usually yes, but not automatically, and the exception is newer than most guidance. Section 24(ix) requires registration from anyone supplying goods or services through an e-commerce operator that collects TCS under section 52, regardless of turnover. Since 1 October 2023, though, Notification 34/2023-Central Tax waives that for sellers of goods whose aggregate turnover in the preceding and current financial year is within the section 22(1) threshold — on eight conditions, all of which must hold: no inter-State supply of goods; supply through an ECO in one State or UT only; you hold a PAN; you declare PAN, place of business and State or UT on the common portal before supplying; you have been granted an enrolment number on successful PAN validation; not more than one enrolment number per State or UT; no supply before that number is granted; and the number lapses when any section 25 registration takes effect. The first condition is the one that usually decides it: ship to another State and you are making an inter-State supply of goods, which puts you back under section 24(i) — registration regardless of turnover. On a national marketplace that tends to happen in week one. We confirm your specific case rather than assuming either answer.

Possibly, if every one of the eight conditions in Notification 34/2023-Central Tax holds for you — and note two that catch people out. You must have obtained an enrolment number by declaring your PAN, place of business and State or UT on the common portal for validation, and you must not supply anything before that number is granted. It is not a passive exemption you simply fall into; there is a step to complete first. And the moment you accept an order shipping to another State, condition one fails and section 24(i) applies. Most sellers who qualify on day one stop qualifying quickly, which is why we would rather map your actual dispatch pattern than give you a general answer.

Tax Collected at Source is a small percentage the marketplace collects on your taxable sales and deposits against your GSTIN. You reconcile it in your returns and it reflects in your cash ledger.

Often yes — on platform commissions, shipping, packaging and business inputs, subject to ITC conditions. We reconcile it with GSTR-2B.

No — shipping to another State from one location is an inter-State supply made from your registered State, not a reason to register in the destination State. What does change the answer is holding stock in another State, because that creates a place of business there and GST registration is State-wise under section 25(1). Marketplace fulfilment centres are the common trigger: the moment your inventory sits in a warehouse in another State, you generally need a GSTIN for that State, which needs an address there — see virtual office for GST. Note also that shipping inter-State does end the Notification 34/2023-Central Tax waiver, because its first condition is no inter-State supply of goods. We map this as you scale rather than after a notice.

No. Notification 34/2023-Central Tax is written for supplies of goods through an e-commerce operator — a service supplier is outside it entirely, and section 24(ix) applies on its own terms. Separately, if you supply services inter-State, Notification 10/2017-Integrated Tax exempts inter-State suppliers of taxable services with all-India aggregate turnover up to ₹20 lakh (₹10 lakh in the special-category States) from registration, which is a different relief resting on a different instrument. Which of these applies to you depends on what you actually supply, so we look at the supply rather than the platform — see GST for freelancers.

Typically 7–15 working days, subject to document verification and any portal query.

The usual GSTR-1 and GSTR-3B (monthly or QRMP), with marketplace TCS reconciled. Above the threshold, GSTR-9 annually.

PAN, Aadhaar, photograph, address proof (with NOC), and bank/current account details for settlements.

If you're not selling via an operator, normal threshold rules may apply; but inter-state sales and other factors can still trigger registration. We assess your exact setup.

Yes. We reconcile the platform's TCS and sales reports with your returns so nothing is missed or double-counted.

We consolidate sales and TCS across platforms into your GSTR-1/3B and keep it all tracked in your portal.

Registration has no government fee. Our professional fee is separate; any late fees are statutory.