Table of Contents 1. Why GST is mandatory for e-commerce sellers 2. Platform-specific requirements 3. Documents required 4. Step-by-step registration process 5. HSN/SAC codes for common products 6. Ongoing GST compliance for sellers 7. FAQ

Why GST is Mandatory for E-commerce Sellers

If you sell on Amazon, Flipkart, Meesho, Nykaa, Zepto, or any other online marketplace in India, GST registration is compulsory by law — regardless of your turnover.

Section 24(ix) of the Central Goods and Services Tax (CGST) Act, 2017 mandates that every person supplying goods or services through an e-commerce operator that is required to collect Tax Collected at Source (TCS) must be registered under GST. There is no turnover exemption for e-commerce sellers — even if your sales are ₹50,000/year, you need a GSTIN.

In contrast, a regular offline business only needs GST if turnover exceeds ₹40 lakhs (goods) or ₹20 lakhs (services). E-commerce sellers skip this exemption entirely.

Important: Selling without GST on Amazon/Flipkart can get your seller account suspended. The TCS mechanism requires platforms to deduct 1% GST (0.5% CGST + 0.5% SGST) from every payment to sellers — and this only works if you have a valid GSTIN linked to your account.

Platform-Specific GST Requirements

Every major e-commerce platform in India requires GSTIN for seller registration:

Amazon.in Flipkart Meesho Nykaa Myntra Snapdeal Ajio JioMart Zepto / Blinkit

Amazon India Seller Requirements

  • GSTIN mandatory for all product categories during seller registration on Seller Central
  • GSTIN must be linked to your bank account state (or you must register in the state where you store inventory)
  • Amazon deducts 1% TCS on all sales and deposits it against your GSTIN quarterly
  • GST invoices must be issued for every B2B order (Amazon Business)

Flipkart Seller Requirements

  • GSTIN required at the time of registration on the Flipkart Seller Hub
  • PAN must match the PAN linked to the GSTIN
  • If selling in multiple states, you may need separate GSTINs (or a single GSTIN with multi-state coverage — check with your CA)
  • Flipkart's payment cycle deducts TCS before credit to your linked bank account

Meesho Seller Requirements

  • GSTIN mandatory for all categories including fashion, home decor, and accessories
  • For resellers who don't maintain inventory (reselling from Meesho's catalog), GSTIN is still required to receive payouts

Documents Required for GST Registration (E-commerce Sellers)

For Sole Proprietor / Individual Seller

  • ☑ PAN Card
  • ☑ Aadhaar Card (with Aadhaar-linked mobile for OTP)
  • ☑ Business address proof — electricity bill or rent agreement (less than 2 months old)
  • ☑ Bank account — cancelled cheque or latest bank statement showing account number and IFSC
  • ☑ Passport-size photograph (JPG under 100KB)
  • ☑ Mobile number and email address (for GST portal login)

Additional Documents for Company / LLP Sellers

  • ☑ Certificate of Incorporation (from MCA)
  • ☑ PAN of the company/LLP
  • ☑ Board Resolution + Letter of Authorization for authorized signatory
  • ☑ PAN + Aadhaar of all directors/designated partners
  • ☑ Company bank account details

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

  1. Choose your business entity type — Sole proprietor (simplest), partnership, LLP, or private limited company
  2. Determine your principal place of business — The state where you store inventory or operate from; your GSTIN will carry this state code
  3. Prepare all documents — PAN, Aadhaar, address proof, bank details, photographs
  4. Apply via EasyVyapar — WhatsApp documents to +91-9758050993 or submit the form at easy-vyapar.in/gst-registration-online
  5. Aadhaar OTP verification — OTP sent to your Aadhaar-registered mobile (must be accessible)
  6. Receive ARN — Application Reference Number within 24 hours; use this to track your application
  7. GSTIN issued — 3–5 working days for straight-through processing; up to 7 days if a GST officer raises a query
  8. Download GST certificate — Available on the gst.gov.in portal or sent via email
  9. Add GSTIN to seller account — Update your Amazon Seller Central / Flipkart Seller Hub profile with the new GSTIN

HSN/SAC Codes for Common E-commerce Products

Every product sold on e-commerce must have a Harmonized System Nomenclature (HSN) code on its invoice. Here are common categories:

Product CategoryHSN CodeGST Rate
Mobile phones851712%
Clothing / Apparel (below ₹1,000)61095%
Clothing / Apparel (₹1,000+)610912%
Footwear (below ₹1,000)64045%
Books (printed)49010%
Kitchenware / Cookware732312%
Electronics accessories850418%
Beauty / Personal care products330418%
Furniture / Home decor940318%
Sports goods950612%

For exact HSN codes for your specific products, use the GST HSN search tool on gst.gov.in or consult EasyVyapar's team.

Ongoing GST Compliance for E-commerce Sellers

Getting your GSTIN is step one. After registration, you must maintain compliance:

  • GSTR-1 (monthly/quarterly) — Report all outward supplies; includes sales on Amazon/Flipkart
  • GSTR-3B (monthly) — Summary return; pay tax liability after adjusting ITC
  • Reconcile TCS credits — Amazon and Flipkart deposit TCS against your GSTIN; claim this in GSTR-3B to reduce your payable tax
  • Issue GST invoices — For B2B buyers (Amazon Business orders), tax invoices are mandatory
  • Maintain purchase records — For ITC (Input Tax Credit) claims on business purchases, packaging, courier services
Late filing penalties: ₹50/day for GSTR-1 and GSTR-3B (₹20/day for nil returns), plus 18% interest on unpaid tax. Filing on time is critical — Amazon/Flipkart may also suspend accounts of sellers with GST compliance issues.

Frequently Asked Questions

Is GST registration mandatory for Amazon sellers?

Yes. Amazon India requires all sellers to have a valid GSTIN to list and sell on the platform. This applies even if your annual turnover is below the GST threshold. Section 24(ix) of the CGST Act removes the turnover exemption for e-commerce sellers.

Can I sell on Flipkart without GST registration?

No. Flipkart mandates GST registration for all sellers. You cannot complete seller registration on the Flipkart Seller Hub without providing a valid GSTIN. Attempting to sell without GST registration can result in account suspension and recovery of TCS dues.

How long does it take to get a GSTIN for an Amazon seller account?

With EasyVyapar's expert assistance, you can get your GSTIN in 3–5 working days after submitting all documents. The ARN (Application Reference Number) is issued within 24 hours of application. Once you have the GSTIN, add it to your Amazon Seller Central account immediately.

Do I need a separate GSTIN for each state where I sell on Amazon?

Not necessarily. If you store inventory only in one state (e.g., your home or a single warehouse), one GSTIN for that state is sufficient — even if you deliver pan-India. You only need multiple GSTINs if you operate warehouses or fulfillment centers in multiple states (e.g., if you use Amazon's FBA with inventory stored in multiple AWD centers).

What is TCS (Tax Collected at Source) in e-commerce?

TCS is 1% GST (0.5% CGST + 0.5% SGST) that e-commerce operators like Amazon and Flipkart deduct from every payment to sellers. This TCS is deposited against your GSTIN and appears as a credit in your GST portal. You can claim this credit in your GSTR-3B to reduce your monthly tax liability — effectively getting back the 1% deducted by the platform.