How to Add GST Number on Flipkart and Claim Input Tax Credit

Businesses purchasing goods on Flipkart can claim Input Tax Credit (ITC) by adding their GST Identification Number (GSTIN) during checkout. This ensures Flipkart issues a GST-compliant tax invoice rather than a regular retail bill, enabling the buyer to offset GST paid on purchases against their output tax liability. This guide walks both sellers and buyers through adding a GSTIN on Flipkart and claiming ITC correctly.

How Does GST Apply to Flipkart Transactions?

Every sale and purchase on Flipkart is subject to Goods and Services Tax (GST). Following the GST 2.0 rate rationalisation effective September 22, 2025, most goods fall under two slabs, 5% and 18%, with essentials at 0% and select luxury/sin goods at 40%. For most consumer electronics, clothing, and household items sold on Flipkart, the applicable rate is 5% or 18%.

For individual consumers, GST is already included in the displayed price. The invoice generated is a regular B2C invoice, and individual consumers cannot claim ITC, since ITC is available only to GST-registered entities purchasing goods for business purposes.

For GST-registered businesses, when a valid GSTIN is provided during checkout, Flipkart issues a tax invoice that qualifies for ITC. The GST paid appears in the buyer’s GSTR-2B and can be claimed when filing GSTR-3B.

GST Rates on Common Flipkart Product Categories (Post GST 2.0)

Note: The earlier 12% and 28% slabs were abolished under GST 2.0. The apparel/footwear price threshold moved from Rs. 1,000 to Rs. 2,500.

Steps to Add GSTIN as a Flipkart Seller

Sellers on Flipkart must register their GST details before listing products and receiving payments. Flipkart verifies the GSTIN against the GST portal database.

Step 1. Log in to your Flipkart Seller Hub account at seller.flipkart.com using your registered credentials.

Step 2. Navigate to the Settings section from the left-hand menu panel.

Step 3. Click on GST Details within the settings options.

Step 4. Enter your 15-digit GSTIN, official business name (as registered on the GST portal), and state of registration.

Step 5. Submit the details for Flipkart’s automated verification against the government GST portal.

Step 6. Once verified, your GSTIN is linked to your seller account. All invoices generated for your sales will include your GST details, and Flipkart will collect TCS (Tax Collected at Source) at 1% on your net taxable supplies.

Sellers operating in multiple states must add separate GSTINs for each state registration. Products shipped from a warehouse in one state to a buyer in another state attract IGST, while intra-state deliveries attract CGST and SGST.

Steps to Add GSTIN as a Flipkart Buyer

Business buyers can add their GSTIN during checkout to receive a GST-compliant tax invoice, essential for claiming ITC.

Step 1. Add the desired items to your Flipkart shopping cart.

Step 2. Click Buy Now or proceed to checkout.

Step 3. Select your delivery address. The delivery address should match the address registered against your GSTIN for that state.

Step 4. On the Order Summary page, locate the option labelled Use GST Invoice.

Step 5. Enter your 15-digit GSTIN and click Submit. Flipkart validates the GSTIN in real time.

Step 6. Complete the payment. The invoice generated will be a proper tax invoice with your GSTIN, the seller’s GSTIN, HSN codes, taxable value, and GST breakup (CGST, SGST or IGST).

Step 7. Download the tax invoice from the My Orders section after delivery. This invoice is your primary document for claiming ITC.

If you forget to add your GSTIN during checkout, the invoice is generated as a regular B2C invoice. Flipkart does not allow retrospective addition of GSTIN to a completed order, you must add it before placing the order.

Understanding Input Tax Credit on Flipkart Purchases

ITC allows registered businesses to reduce their output tax liability by the GST already paid on business inputs. For Flipkart purchases, ITC can be claimed when:

• The buyer holds a valid GST registration
• The purchase is made for business purposes (not personal consumption)
• A valid tax invoice with the buyer’s GSTIN has been issued
• The buyer has received the goods or services
• The supplier has filed their GSTR-1 and the transaction reflects in the buyer’s GSTR-2B
• The buyer files GSTR-3B within the prescribed deadline
• Payment for the invoice is made within 180 days from the invoice date

ITC Eligibility Rules for Flipkart Purchases

TCS on E-Commerce Under Section 52

Flipkart, as an e-commerce operator, is required to collect Tax Collected at Source (TCS) at 1% (0.5% CGST + 0.5% SGST for intra-state supplies, or 1% IGST for inter-state supplies) on the net value of taxable supplies made through its platform. This TCS is deducted from the seller’s payment and deposited with the government.

Sellers can claim credit for TCS in their GSTR-3B filing. The TCS details appear in the seller’s electronic cash ledger on the GST portal, where it can offset output tax liability or be claimed as a refund if no liability exists.

Flipkart files GSTR-8 (the e-commerce operator return) reporting all TCS collections, which must reconcile with the seller’s return data.

Key Terms

• GSTIN: Goods and Services Tax Identification Number, a unique 15-digit alphanumeric code assigned to every registered taxpayer under GST
• TCS (Tax Collected at Source): The 1% tax collected by e-commerce operators like Flipkart on the net value of taxable supplies made through their platform
• GSTR-8: The return filed by e-commerce operators reporting supplies made through their platform and TCS collected
• Section 17(5): The CGST Act provision listing categories of goods and services where ITC is blocked even for business purchases
• B2C Invoice: A retail invoice issued to unregistered consumers that does not include the buyer’s GSTIN and cannot be used for ITC claims

Buying Business Supplies on Flipkart?

Ensure every business purchase generates a proper tax invoice for ITC claims. Use WFYI tools to track your Input Tax Credit, reconcile GSTR-2B data, and file accurate returns.

Disclaimer: This article is for informational purposes only and does not constitute legal or tax advice. Consult a qualified tax professional for advice specific to your situation.

Frequently Asked Questions

Q1: How do I add my GST number on Flipkart while making a purchase?

During checkout, after selecting your delivery address, look for the Use GST Invoice option on the Order Summary page. Enter your 15-digit GSTIN and click Submit. Flipkart validates the number and generates a GST-compliant tax invoice for your order.

Q2: Can I claim ITC on all Flipkart purchases?

No. ITC can only be claimed on purchases made for business purposes by GST-registered entities. Items for personal use, food and beverages, and purchases from composition scheme sellers are not eligible for ITC even if a GSTIN is on the invoice.

Q3: What happens if I forget to add my GSTIN during Flipkart checkout?

The order is processed with a standard B2C invoice. Flipkart does not allow adding a GSTIN to a completed order retrospectively. You must add your GSTIN before placing the order to receive an ITC-eligible tax invoice.

Q4: What is TCS, and how does it affect Flipkart sellers?

TCS (Tax Collected at Source) is a 1% deduction made by Flipkart from the seller’s payment on the net value of taxable supplies. Sellers can claim this TCS credit via the electronic cash ledger on the GST portal.

Q5: Can I claim ITC on Flipkart purchases if the seller is under the composition scheme?

No. Composition scheme sellers cannot charge GST on their supplies, so no Input Tax Credit is available to the buyer, regardless of the buyer’s registration status.

Q6: What GST rate applies to clothing and footwear on Flipkart after GST 2.0?

From September 22, 2025, apparel and footwear priced up to Rs. 2,500 attract 5% GST, while items above Rs. 2,500 attract 18%. The earlier 12% slab and Rs. 1,000 threshold no longer apply.

Need GST registration or filing help? Talk to a FylFlix expert.