E-commerce sellers require mandatory GST registration regardless of turnover. Learn about invoicing, place of supply, and filing GSTR returns.
Selling through an online marketplace brings specific GST obligations. E-commerce sellers usually need GST registration regardless of turnover, the operator collects Tax Collected at Source (TCS) on their sales, and they must file GSTR-1 and GSTR-3B and reconcile the TCS credit.
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Frequently Asked Questions
Do e-commerce sellers need GST registration?
Yes, sellers supplying through an e-commerce operator generally must register, even below the normal threshold.
What is TCS in e-commerce?
The operator collects a small percentage of the sale as Tax Collected at Source and deposits it against the seller’s GSTIN.
Which returns do online sellers file?
GSTR-1 and GSTR-3B, and they reconcile the TCS credit reflected by the operator.
Can e-commerce sellers claim ITC?
Yes, on eligible business inputs, subject to standard ITC conditions.
