If you sell through online platforms like Amazon, Flipkart, or Meesho, GST compliance is not optional — it’s mandatory.
E-commerce businesses have unique GST requirements, including TCS (Tax Collected at Source), multi-state registration, and monthly return filings.

This article explains the GST rules for e-commerce sellers in India, including registration, invoicing, and reporting requirements.

1️⃣ GST Registration for E-commerce Sellers

• Mandatory for all e-commerce sellers, regardless of turnover.

• Each warehouse or fulfilment center (FBA, Flipkart hub, etc.) in a different state requires a separate GST registration.

2️⃣ Tax Collected at Source (TCS)

E-commerce operators deduct TCS @1% on net sales (0.5% CGST + 0.5% SGST) before remitting payments.
You can claim this as credit in your Electronic Cash Ledger while filing returns.

3️⃣ Filing Returns

E-commerce sellers must file:

• GSTR-1 for outward sales.

• GSTR-3B for summary returns.

• GSTR-2B reconciliation for ITC.

4️⃣ Invoicing Rules

• Every invoice must contain platform GSTIN, place of supply, and Harmonized System (HSN) codes.

• If selling across multiple states, ensure state-specific invoice sequences.

5️⃣ Input Tax Credit (ITC) for E-commerce Sellers

You can claim ITC on packaging material, shipping services, platform fees, and advertising costs — provided invoices are valid and reflect in GSTR-2B.

6️⃣ Common Errors to Avoid

• Missing TCS reconciliation in GSTR-2A/2B.

• Claiming ITC without verifying supplier invoices.

• Not filing Nil returns when inactive.

E-commerce sellers must stay vigilant with multiple transactions across states and platforms. Proper ITC reconciliation, TCS claim, and accurate invoicing ensure seamless GST compliance.

Continue reading:
GST for E-commerce Sellers (Amazon, Flipkart, etc.)
Complete Guide to Input Tax Credit (ITC) under GST
GST for Home Bakers & Cloud Kitchens (2025 Guide)
How to Apply for GST Refunds & Track Application Status
ITC Not Allowed? 10 Expenses You Can’t Claim Credit For (2025 Update)
Common GST Filing Mistakes Small Businesses Make (and How to Fix Them)