Amazon Goods and Service Tax GST Registration

Last Updated on January 24, 2026

The sale of products online via Amazon has become one of the most exclusive business models in India. Among the requirements, however, a seller must comply with the laws of the Goods and Services Tax (GST) before he or she can begin listing goods and services and payment receipt in Amazon. Most Amazon sellers are not at liberty to decide whether to register for GST, as it is a vital aspect of the smooth running of a business.

The blog describes the registration of Amazon GST, its legalisation, eligibility requirements, required documents, the registration procedure, and significant compliance requirements in a coherent and systematic way.

Understanding GST in the Context of an Amazon Seller

GST is a single indirect tax that is applied to the supply of goods and services in India. Once a seller uses an e-commerce platform such as Amazon, several parties are involved: the seller, the buyer, and the e-commerce operator.

Under the GST law, Amazon is an e-commerce operator, whereas the people or businesses selling products on the platform are e-commerce sellers. This classification imposes a certain tax burden on the sellers in most instances, regardless of their turnover.

Does Amazon Mandate Sellers to Register GST?

Most sellers who wish to sell on Amazon must be registered under GST. Small sellers who would otherwise be below the basic exemption threshold must be registered under GST if they sell via an e-commerce platform.

The legislation stipulates mandatory GST registration of individuals who supply goods via an e-commerce business, regardless of the yearly turnover. It implies that a seller cannot commence selling on Amazon unless they have a valid GST Identification Number (GSTIN).

Amazon GST Registration Legal Grounds

The need for GST registration for Amazon sellers is based on the provisions of the Central Goods and Services Tax Act, 2017. The Act requires suppliers to be compulsorily registered when they make taxable supplies under the e-commerce operators.

Also, Amazon must collect Tax Deducted at Source (TDS) on its net taxable supplies sold via its platform. This process shows again the need of GST registration in sellers.

Who Can Register as a GST Seller on Amazon?

The categories of individuals who can enroll into GST and sell on Amazon are the following:

1. Personal owners of trade or manufacture.
2. Limited Liability Partnerships and partnership firms.
3. Privately and publicly held Companies.
4. Online small businesses and startups.
5. Manufacturers who deliver goods to consumers.

This means that every seller should ensure that the business structure they chose when registering GST is the same one reported in Amazon Seller Central.

Documents Needed to Register on Amazon GST

In order to fill out the GST registration to sell on Amazon, the seller will be required to have the following documents at hand:

1. PA Number of the applicant.
2. Aadhaar card of the proprietor, partner or director.
3. Evidence of a business address, such as a bill for electricity or rent.
4. Balance sheet details such as the account number of a bank cheque or bank statement.
5. Photograph of the applicant
6. Digital Signature Certificate in case of companies and LLPs.

Maintaining proper documentation will prevent rejection or delays in the GST approval.

Step-by-Step Process for GST Registration of Amazon Sellers

1. GST Registration Application

The seller needs to register for GST on the official GST portal, selecting the appropriate business category and nature of supply. The information, such as business name, address, bank account and the nature of goods supplied, would be to be filled with caution.

2. OTP Authentication and Verification

OTP verification is applied after filling out the application using the registered mobile number and email ID. In most instances,  Aadhaar authentication can also be mandatory.

3. Issuance of GSTIN

After the tax department verifies the application, the GST Registration Certificate is issued with a unique GSTIN. The Amazon seller account requires this GSTIN.

4. Linking GSTIN and Amazon Seller Account

Once the seller receives the GSTIN, he should update the GST on the Amazon Seller Central dashboard. Amazon authenticates the GSTIN before listing the product.

Significance of GST Compliance to Amazon Sellers

Registration is not the only requirement to comply with GST. To avoid penalties and account suspensions, Amazon sellers are forced to comply with unending tax requirements.

The primary compliance obligations are:

1. Issuing tax invoices that are GST compliant.
2. Submission of monthly or quarterly GST returns.
3. Amazon sales reconcile with GST returns.
4. Monitoring of TCS credits in the GST portal.
5. Keeping suitable books of accounts.

Failure to comply could result in interest, fines or listing prohibition by Amazon.

Amazon and Tax Collected at Source (TCS)

Amazon pays TCS at a specified rate to the government on its behalf. This is stored with the GST authorities and recorded in the seller’s electronic cash ledger.

When filing GST returns, sellers are free to claim credit for the TCS amount. The reconciliation of Amazon settlement reports with GST data should be properly carried out to prevent mismatches.

Common errors that should be avoided during GST registration

Avoidable mistakes in GST registration make it difficult for many sellers. The most obvious errors are:

1. The choice of an improper business constitution.
2. Disagreement between the PAN and the business name.
3. Wrong business address information.
4. Inability to connect proper bank account.
5. Slow reaction to requests of the GST department.

These are some mistakes to avoid to have a better onboarding experience at Amazon.

Conclusion

The mandatory core requirement for selling goods on Amazon in India is GST registration. It provides legal compliance, enables transactions to run smoothly, and builds trust with customers and the platform. Since registering for standard compliance, Amazon sellers need to be keen and well-organised to operate an online business successfully.

Learning the GST structure, keeping proper records, and submitting returns to Amazon on time not only helps avoid fines but also supports long-term business growth.