Understanding GST for E-Commerce Sellers — the specific GST obligations that apply to businesses selling through online marketplaces — starts with knowing exactly what the process involves. Here's a step-by-step breakdown for anyone selling goods or services via e-commerce platforms.
Step 1
Register for GST before listing on a marketplace, if mandated.
Step 2
Provide correct GSTIN details to each platform.
Step 3
Reconcile TCS credited by the platform each period.
Step 4
File returns reflecting sales made through all platforms.
Documents to Keep Ready
Before starting, it helps to have these ready so the process moves without unnecessary back-and-forth:
- GST registration regardless of turnover, where mandated for online sellers
- Details of all platforms you sell through
- Reconciliation of TCS deducted by the platform against your returns
- Correct HSN/SAC classification for listed products
- Invoicing compliant with GST rules for online sales
- Records of platform commission and related expenses
What to Watch Out For
Assuming small online sellers are exempt from registration — this is one of the most frequent slip-ups at this stage, so it's worth double-checking before you proceed.
Need Help With This?
Leegal's team handles registration, compliance, and advisory work like this end-to-end, with transparent pricing and a dedicated point of contact throughout.
Call: +91 95721 91163 | Email: mail@leegal.in