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Amazon Goods and Service Tax GST Registration


Last Updated on February 28, 2024 by Kanakkupillai

Amazon is an online platform that enables many sellers to list their products on the platform and sell them to final consumers. This enables the sellers to sell their products anywhere around the world and the buyer to purchase the goods they want despite the location they are in.
For this, the seller has to register with Amazon prior to being allowed to list or sell his products using the platform. And under this taking registration under GST is one major step and this is the point of discussion under this article.

Who are Sellers or Amazon Sellers?

Amazon Sellers is a program that is hosted by the online marketplace set up by Amazon. Using these individuals or businesses can sell their products online to a wide number of customers despite the location they are in. Under this there are two vendor or seller programs namely:

Amazon Vendor Central

This is a program that is invitation only for the manufacturers and distributors. The seller sells their goods to Amazon which would then market these products and sells the same to the final consumers. The goods would then be stocked by Amazon by paying the vendor and would then fix their own final price and also the modes of shipping or delivery.

Amazon Seller Central

While this scheme allows the seller or the vendor to use Amazon’s e-commerce platform as an interface to list their products and sell this on their own to the consumers. Here the seller would have to list the products, advertise for the same, comply with the legal requirements and also ship the product.

GST Registration for Amazon Sellers

The supply of goods and services by an individual or business entity would attract GST or the Goods and Service Tax. It is an indirect tax is collected on the supply made by the business entities or individuals on behalf of the Government. This tax amount shall then be deposited by the seller into the credit of the Government.
GST was introduced by the Government of India as a single tax system combining service tax, central excise duty, VAT, and such other indirect taxes which were levied by the Government beforehand.
And the sellers who have listed their products on the e-commerce platform of Amazon are no different and should take mandatory registration with GST for the enabling of selling goods to the Amazon customers.

Documents required for GST Registration of Amazon Sellers

For taking registration under GST, the Amazon Seller should keep the following documents ready:
– Copy of PAN card of company, and its directors or the individual or proprietor who is the business owner shall be kept ready.
– Copy of the Aadhar or the Passport as identity proof for the directors or promoters of the company or the proprietor shall be kept ready.
– Bank account statement or a canceled cheque or a copy of the first page of the bank passbook shall be submitted.
– Passport Size Photographs of the directors of the company or the proprietor shall be submitted.
– Legal name of the business along with the nature of the activity carried on by the business shall be furnished.
– The rental agreement of the business premise or the place where business is carried on shall also be submitted along with the rent payment slip and the copy of electricity bill or water bill or copy of Municipal Khata Copy if the same is taken on rent or lease.
– The details with regard to the constitution of the business shall also be provided.
– Property tax receipt or water bill or electricity bill shall be submitted if the business premise is owned.
– Copy of the certificate of incorporation or registration shall also be provided.
– Copy of Board Resolution appointing a director as the authorized signatory for the company.
– Mobile number and e-mail details of the company.
– DSC or Digital Signature Certificate for the Authorizes Signatory.
We can say that the sellers who want to supply goods using the Amazon platform should obtain GST registration process for being enabled to supply the same utilizing the e-commerce platform. Amazon provides consumers with a good platform which have a huge customer base despite the location or country they are located in. This increases the reach for the business and the products sold by the seller which makes it easy for them to run the business and win more consumers. And due to this major reason, we can see that there are many sellers who depend on Amazon for winning consumers and selling products.


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