GST Registration for E-Commerce Sellers on Amazon & Flipkart

Last Updated on June 30, 2026

Selling products through Amazon, Flipkart, Meesho, or other online marketplaces has made it easier than ever to reach customers across India. However, becoming an e-commerce seller also means understanding your tax responsibilities. One of the first legal requirements many online sellers come across is GST registration.

Under the Goods and Services Tax (GST) law, businesses supplying goods through e-commerce operators are generally required to obtain GST registration before selling on these platforms. Under Section 24 of the CGST Act, registration is mandatory for anyone supplying goods through an e-commerce operator, with no turnover threshold. There’s no general exemption here (the only narrow exception is for services supplied through e-commerce operators in some cases, not goods).

This guide explains who needs GST registration, the documents required, the registration process, compliance requirements, and common mistakes to avoid.

What is GST Registration for E-Commerce Sellers?

GST registration is the process through which a business obtains a Goods and Services Tax Identification Number (GSTIN) from the GST Department.

For e-commerce sellers, this registration allows them to sell taxable goods legally on online marketplaces, collect GST from customers where applicable, and claim Input Tax Credit on eligible business purchases.

It also creates a formal tax identity, making it easier to conduct business with marketplaces, suppliers, and financial institutions.

Why is GST Registration Important for E-Commerce Sellers?

Online marketplaces operate within a regulated tax framework. Most platforms require sellers to provide GST details before listing taxable products.

Having GST registration helps businesses:

• Sell legally through major e-commerce platforms.
• Claim the eligible Input Tax Credit.
• Build credibility with suppliers and customers.
• Expand operations across multiple states.
• Maintain proper tax compliance.

For growing online businesses, GST registration also simplifies future expansion into wholesale, exports, and B2B sales.

Who Needs GST Registration?

GST registration is generally applicable to:

• Amazon sellers
• Flipkart sellers
• Meesho sellers
• Myntra sellers
• Online D2C brands
• Businesses selling through their own e-commerce websites
• Manufacturers selling directly online
• Retailers supplying goods through e-commerce operators

Businesses should review the latest GST provisions to determine their exact registration requirements.

Composition Scheme Is Not Available for E-Commerce Sellers

If you’re selling goods through Amazon, Flipkart, or any e-commerce operator, you cannot opt for the GST Composition Scheme even if your turnover is small enough to otherwise qualify. This scheme is specifically barred for e-commerce sellers, so you’ll need to register and file under the regular GST scheme from day one.

Eligibility / Requirements

Before applying, ensure the following are available:

• PAN of the applicant or business.
• Aadhaar details.
• Valid mobile number and email ID.
• Business address proof.
• Bank account details.
• Nature of business activities.

The applicant should also determine the correct business constitution, such as proprietorship, partnership, LLP, or company.

Storing Inventory in Multiple States?

If you use Amazon’s fulfilment centres (FBA) or Flipkart’s warehousing services and your goods are stored in multiple states, you may need separate GST registration in each state where inventory is held, not just your home state. This is a common oversight that leads to compliance notices later.

Documents Required for E-Commerce Sellers

The required documents generally include:

Identity Documents

• PAN Card
• Aadhaar Card
• Passport-size photograph

Business Documents

• Certificate of Incorporation (for companies)
• Partnership Deed (if applicable)
• LLP Incorporation Certificate
• Shop Establishment Certificate (where applicable)

Address Proof

• Electricity bill
• Property tax receipt
• Rent agreement (if rented)
• No Objection Certificate (where required)

Bank Documents

• Cancelled cheque
• Bank statement or passbook

Step-by-Step Process for GST Registration for E-Commerce Sellers

Step 1. Gather Required Documents

Collect identity proof, business documents, address proof, and bank details.

Step 2. Submit the GST Application

Complete the online registration application on the GST Portal with accurate business information.

Step 3. OTP Verification

Verify the registered mobile number and email address through OTP authentication.

Step 4. ARN Generation

After successful submission, an Application Reference Number (ARN) is generated for tracking the application.

Step 5. Department Verification

The GST officer reviews the application and may request additional clarification or supporting documents if required.

Step 6. GSTIN Allotment

Once approved, the applicant receives the GST Registration Certificate along with the GST Identification Number (GSTIN).

Got Your GST Registration? Read Our GST Registration Certificate Guide and learn how to download and manage your GST Registration Certificate and stay compliant with GST regulations.

Step 7. Update Marketplace Seller Account

Provide the GSTIN on Amazon, Flipkart, or other marketplaces to activate or continue selling taxable products.

TCS Deducted by Amazon and Flipkart

E-commerce operators are required to collect 1% TCS (Tax Collected at Source) on the net value of your taxable supplies before paying you. This shows up in your GSTR-2A/2B and in the operator’s GSTR-8 filing.

This TCS isn’t an extra cost; it gets credited to your electronic cash ledger and can be used to pay your GST liability. Reconciling this monthly helps catch mismatches early.

Fees / Cost for GST Registration

GST registration through the Government Portal does not generally involve any government registration fee.

However, businesses may incur professional charges for:

• GST consultation
• Documentation support
• Registration filing
• Business advisory services

Professional fees vary depending on the complexity of the application.

Timeline

Stage	Estimated Timeline
Document Collection	1–2 Days
Online Application	Same Day
Department Verification	Subject to GST processing
GST Certificate	After approval

Factors Affecting the Timeline

• Incorrect information.
• Missing documents.
• Address verification issues.
• Additional clarification sought by the department.

Compliance After Registration

Obtaining a GSTIN is only the first step. Sellers must continue complying with GST regulations.

Key compliance requirements include:

• File GST returns within due dates – You’ll typically file GSTR-1 (outward supplies) by the 11th of the following month, and GSTR-3B (summary return with tax payment) by the 20th, unless you’ve opted into the QRMP scheme for quarterly filing with monthly payments.
• Maintain sales and purchase records.
• Issue GST-compliant invoices – Every invoice must mention the correct HSN (Harmonised System of Nomenclature) code for your product category. Marketplaces usually require this during listing setup, and using the wrong code can affect your tax rate and ITC claims.
• Reconcile the Input Tax Credit regularly.
• Update registration details whenever required.

Maintaining proper records helps reduce compliance risks.

Penalty for Non-Compliance

Failure to comply with GST provisions may result in:

• Monetary penalties – Late GST return filing attracts ₹50/day (₹25 CGST + ₹25 SGST), or ₹20/day for nil returns, subject to a maximum cap, plus interest at 18% per annum on unpaid tax.
• Interest on unpaid tax.
• Suspension or cancellation of GST registration.
• Notices from the GST Department.
• Difficulty continuing sales on e-commerce platforms.

Timely compliance helps businesses avoid unnecessary disruptions.

Common Mistakes to Avoid

• Applying with incorrect business details.
• Uploading incomplete documents.
• Choosing the wrong business constitution.
• Delaying GST return filing.
• Ignoring GST notices.
• Failing to maintain proper invoices and records.

Benefits of GST Registration for E-commerce Sellers

• Enables selling on Amazon, Flipkart, and other marketplaces.
• Allows eligible Input Tax Credit claims.
• Improves business credibility.
• Supports expansion across India.
• Ensures compliance with GST law.
• Creates a formal tax identity for the business.

What Makes an Invoice GST-Compliant?

A valid GST invoice needs your GSTIN, invoice number, HSN code, taxable value, applicable GST rate (CGST/SGST or IGST), and the buyer’s details where applicable. Marketplaces often auto-generate this format, but it’s worth verifying that it matches GST Rules before bulk uploading inventory.

Practical Scenario

Priya starts selling handmade home décor products through Amazon. Before listing her products, she completes GST registration and receives a GSTIN. She updates the GST details on her seller account, starts issuing GST-compliant invoices, and files returns regularly. As her business grows, she can also claim eligible Input Tax Credit on business purchases, helping to improve cash flow while remaining compliant with tax regulations.

How Kanakkupillai Can Help?

Kanakkupillai assists e-commerce businesses with GST registration, document verification, application filing, GST return filing, compliance management, and ongoing advisory services. Our experts help ensure that your registration process is completed accurately so you can focus on growing your online business.

Conclusion

GST registration is an important compliance requirement for many businesses selling through Amazon, Flipkart, and other e-commerce platforms. Completing the registration process early not only helps you meet legal requirements but also builds credibility and enables smoother business operations.

With proper documentation and timely compliance, you can confidently expand your online business while meeting your GST obligations.

FAQs

1. Is GST registration mandatory for Amazon and Flipkart sellers?

Yes. Under Section 24 of the CGST Act, GST registration is mandatory for anyone supplying goods through an e-commerce operator like Amazon or Flipkart, regardless of turnover; there’s no exemption threshold for this category of sellers.

2. Can I sell online without a GST number?

The requirement depends on the nature of goods or services and the applicable GST provisions. Many marketplaces require GST registration for taxable goods.

3. How long does GST registration take?

The timeline depends on document verification and departmental processing.

4. Can I claim Input Tax Credit after GST registration?

Yes, registered taxpayers may claim eligible Input Tax Credit in accordance with the GST Act and Rules.

5. What documents are required for GST registration?

Generally, applicants need PAN, Aadhaar, address proof, bank details, photographs, and business-related documents.