GST Registration for E-Commerce Sellers: A Complete Guide
GST Registration for E-Commerce Sellers: A Complete Guide
Selling under e-commerce portals under GST is a regulated activity in India. Under the GST law, any person or business selling under e-commerce portal under GST is liable to register under GST, regardless of their turnover. This is distinct from the general threshold exemption, which applies for offline businesses. If you are a seller on e-commerce, then obtaining GST registration is compulsory prior to putting up your products or services on websites such as Amazon, Flipkart, Meesho, or your individual website.
Why GST Registration is Compulsory for E-Commerce Sellers?
The Indian Government has made registration under the GST regime mandatory for anyone selling on e-commerce portals under GST, even if the turnover of the seller is less than ₹20 lakh (or ₹10 lakh for special category states). The objective behind this move is to impose transparency, accountability, and one-tax compliance on the online business community.
GST Registration Process for E-Commerce Sellers
The GST registration process for e-commerce sellers is simple and can be completed online via the official GST portal (www.gst.gov.in). Here are the key steps:
Visit the GST Portal and click on “New Registration”.
Select Taxpayer under the type of taxpayer and choose your state.
Enter your business name, PAN, mobile number, and email ID.
Verify the mobile number and email using OTP.
Once verified, you’ll receive a Temporary Reference Number (TRN).
Login on TRN and fill out Part-B of application by providing business details, bank account, and principal place of business.
Uploading GST registration documents for e-commerce seller
GST Registration Documents Required for E-Commerce Seller
You will be required to upload following GST registration documents for e-commerce seller:
Business or applicant PAN card
Aadhaar card
Business address proof (electricity bill, rent agreement, etc.)
Bank statement or cancelled cheque
Owner/partners passport-size photograph
Authorization letter (if applicable)
Trade license or incorporation certificate
Authorization letter (if applying through a tax professional)
Once documents are submitted, your application is scrutinized by a GST officer. If all information is accurate, your GSTIN (Goods and Services Tax Identification Number) will be allotted within 7 working days.
Selling Through E-Commerce Portal GST Registration – Key Points
GSTIN must be given by sellers when registering on any e-commerce platform.
E-commerce websites are required to collect TCS (Tax Collected at Source) under Section 52 of the CGST Act and reconcile it while filing a return.
After registration, sellers have to file GST returns on a regular basis in the form of GSTR-1 and GSTR-3B.
Conclusion
If you intend to sell through e-commerce websites under GST, getting your GST registration as an e-commerce vendor is not only legally required—it also facilitates your business expansion in states easily. With proper online gst registration process for e-commerce sellers and GST registration documents for e-commerce seller, you can start selling over platforms quickly and stay compliant.