About This Service
GST for online sellers involves mandatory registration and specific return filing for businesses selling through marketplaces like Amazon, Flipkart, or their own websites. Unlike offline businesses, online sellers do not enjoy a threshold exemption; they must register from the very first sale if selling through an e-commerce operator. It requires reporting sales in GSTR-1, paying tax via GSTR-3B, and reconciling the 1% Tax Collected at Source (TCS) deducted by the platform.
Eligibility & Criteria
- Limits: Zero Threshold. Mandatory registration for all goods sellers on e-commerce platforms. For services, the limit is ₹20 Lakhs.
- Forms: REG-01 (Registration), GSTR-1 (Sales), GSTR-3B (Monthly Summary).
- Penalties: ₹10,000 or the tax amount (whichever is higher) for operating without registration.
