GST Registration for E-commerce Sellers

Yes, for most goods sellers. Section 24(ix) of the CGST Act makes registration compulsory for anyone supplying through an e-commerce operator that collects TCS, whatever the turnover. The one exception is a small seller below the state threshold who sells goods only within one state and takes an enrolment number under Notification No. 34/2023. If you plan to sell to buyers in other states, a GSTIN is the simple answer, and we can get it ready before your first listing.

Yes, on strict conditions. Since 1 October 2023, a goods seller below the registration threshold can sell through marketplaces without a GSTIN if all sales are within one state, the seller uses marketplaces in only that state and holds an enrolment number granted on the GST portal. You also need a PAN and must declare your business address. Check that your marketplace accepts the enrolment number before choosing this route. We help you compare both options first.

The TCS rate is 0.5% of the net value of taxable supplies, from 10 July 2024. For sales within a state it is split as 0.25% CGST and 0.25% SGST; for inter-state sales it is 0.5% IGST. Net value means sales minus returns in the month. The operator files GSTR-8 by the 10th of the next month, and the credit then reaches your electronic cash ledger. A monthly match with your payout reports keeps every rupee of it usable.

Not below the threshold. Notification No. 65/2017–Central Tax exempts persons supplying services through an e-commerce operator from compulsory registration while their aggregate turnover stays below ₹20 lakh in most states. This does not cover Section 9(5) services such as passenger transport, accommodation, housekeeping and restaurant services, where the platform pays the tax. Once you cross the threshold, apply within 30 days. We track the number for you.

Yes, if you sell goods. From 1 October 2023, composition taxpayers may supply goods through e-commerce operators. Composition is still not available for services sold through e-commerce platforms, and a composition dealer cannot make inter-state supplies. So composition suits a small seller of goods who sells only within the home state through marketplaces. We check your turnover and product mix before recommending it.

Yes. GST registration is state-wise under Section 25(1), and a warehouse where your stock is stored is a place of business. If a marketplace keeps your goods in a fulfilment centre in another state, you need a GSTIN in that state too. A warehouse in your own state is added as an additional place of business on your existing registration. We map these before you send stock anywhere.

Under Rule 14A, registration is granted within three working days of Aadhaar authentication, if your monthly output tax on supplies to registered buyers stays within ₹2.5 lakh. Most marketplace sellers selling to consumers fit easily. Other applications follow normal officer verification, which takes longer if a physical inspection is ordered. With complete documents on day one, the GSTIN is usually ready before your catalogue is.

The penalty under Section 122(1)(xi) of the CGST Act is ₹10,000 or the tax evaded, whichever is higher, for anyone liable to register who does not. The department can also recover tax on past sales with interest. Marketplaces may also block listings or hold payouts if your GST details are missing. Registering now, even late, stops the exposure from growing, and we can help you clean up past periods.

No. Applying for GST registration in Form GST REG-01 on the GST portal carries no government fee, and neither does the enrolment number for small intra-state sellers. You pay only for professional help, if you choose it. Our fee covers the eligibility check, application, query replies and marketplace onboarding support, and we quote it before starting. A clean first application avoids weeks of queries.