Next due
All due dates
30 SEPTax Audit Report · Form 3CA/3CB · AY 2026-27in 5 days
7 OCTTDS / TCS deposit · Deducted in Sep 2026in 12 days
11 OCTGSTR-1 · Outward supplies · Sep 2026in 16 days
15 OCTPF & ESI · Contributions · Sep 2026in 20 days
20 OCTGSTR-3B · Summary return · Sep 2026in 25 days
30 OCTAOC-4 · Financial statements · FY 2025-26in 35 days
31 OCTITR filing · Audit cases · AY 2026-27in 36 days
29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 65 days
For Amazon & E-Commerce Sellers
GST, Trademark & Compliance for Online Sellers
Marketplace GST, brand registry, TCS reconciliation, ITR filing — everything e-commerce sellers need to stay compliant and grow.
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Our e-commerce tax specialists will review your seller account compliance and give you a clear action plan — no obligation.
What We Do For Sellers
E-Commerce Services — All in One Place
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GST
GST Registration (Mandatory for Sellers)
Mandatory for goods sellers on any marketplace from the first sale, whatever the turnover — plus a GSTIN in every state where Amazon stores your FBA stock.
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Brand Registry
Trademark Registration (Brand Registry)
Register your trademark and unlock Amazon Brand Registry, A+ Content, brand analytics, and protection against counterfeit listings.
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Monthly Filing
Monthly GST Return Filing
GSTR-1 + GSTR-3B every month with proper TCS reconciliation from all marketplaces. Never miss a deadline or face penalties.
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Income Tax
ITR Filing for E-Commerce Income
Proper ITR filing with business income computation, expense claims, Section 194-O TDS credit, and advance tax compliance for online sellers.
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Import/Export
Import Export Code (Sourcing)
IEC registration for sellers sourcing products internationally. Required for importing goods from China, Vietnam, or any other country.
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Incorporation
Company Registration
Scale your e-commerce business with a Pvt Ltd structure — better credibility, limited liability, and easier access to funding.
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Seller Compliance Roadmap
E-Commerce Seller Compliance Roadmap — Step by Step
Step 1 · GST Registration
Mandatory before listing on any marketplace. Get GSTIN first.
Step 2 · Start Selling
Ensure correct HSN codes, proper invoicing, and marketplace onboarding.
Step 3 · Monthly GSTR-1 + GSTR-3B
File monthly returns. Match the TCS the marketplace reports in GSTR-8 with your sales, and the GST on Amazon’s fee invoices with GSTR-2B.
Step 4 · Trademark + Brand Registry
Register trademark, then apply for Amazon Brand Registry with TM number.
Step 5 · Quarterly Advance Tax
Pay advance tax if the estimated tax for the year is ₹10,000 or more.
Step 6 · Annual ITR + GSTR-9
File annual income tax return and GST annual return (GSTR-9).
Your Compliance Map
What Applies to an Amazon Seller
The registrations, returns and reconciliations behind an Amazon seller account — including the multi-state GST that FBA brings and the brand work Brand Registry needs.
| Obligation | Applies when | Due | Law | Status |
|---|---|---|---|---|
| GST registration — home state | Selling goods on Amazon, whatever the turnover | Before your first listing | CGST Act, s.24 | Mandatory |
| GST registration — each FBA state | Amazon stores your stock in a fulfilment centre in another state | Before the first inbound shipment to that state | CGST Act, s.22 / s.25 | If applicable |
| Additional place of businessREG-14 amendment | Each fulfilment centre in a state where you already hold a GSTIN | Before stock is sent there | CGST Rules, r.19 | If applicable |
| Stock-transfer invoice & e-way bill | Sending stock to a fulfilment centre — IGST invoice to your own GSTIN in another state; delivery challan within the same state | Before the goods move | CGST Act, Sch. I; r.55, r.138 | If applicable |
| Outward supplies returnGSTR-1 | Every GSTIN, built from Amazon’s monthly tax report plus your own sales | 11th of the next month (QRMP: quarterly, IFF by the 13th) | CGST Act, s.37 | Mandatory |
| Summary return & tax paymentGSTR-3B | Every GSTIN, including states with no sales that month | 20th of the next month (QRMP: 22nd / 24th) | CGST Act, s.39 | Mandatory |
| TCS reconciliationAmazon’s GSTR-8 | Amazon collects 0.5% of net sales on each of your GSTINs | Monthly, GSTIN by GSTIN | CGST Act, s.52 | Mandatory |
| Payout reconciliation | Every settlement — orders, refunds, fees, TCS, TDS and reserves | Monthly, before the returns are filed | Books of account | Mandatory |
| ITC on Amazon fee invoices | Referral, closing, FBA and advertising fees carry 18% GST that shows in GSTR-2B | Monthly; last date for a year is 30 November after it | CGST Act, s.16 | Recommended |
| Income-tax TDS creditSection 194-O | Amazon deducts 0.1% of gross sales and issues Form 16A each quarter | Match with Form 26AS / AIS; claim in the ITR | Income-tax Act, 1961, s.194-O (TDS now in s.393 of the 2025 Act) | Mandatory |
| Income tax return | Every seller, profit or loss | FY 2025-26: 31 August 2026 (ITR-3 / ITR-4); 31 October 2026 if audited | Income-tax Act, 1961, s.139 | Mandatory |
| Annual returnGSTR-9 / 9C | Per GSTIN — GSTR-9 above ₹2 crore aggregate turnover, 9C above ₹5 crore | 31 December after the year | CGST Act, s.44 | If applicable |
| Tax audit | Turnover above ₹1 crore (₹10 crore where cash receipts and payments are within 5%) | 30 September (FY 2025-26 report) | Income-tax Act, 1961, s.44AB | If applicable |
| Advance tax | Tax for the year is ₹10,000 or more | 15 June, 15 September, 15 December, 15 March | Income-tax Act, 2025 | If applicable |
| Category approvalsFSSAI / BIS / licences | Gated categories such as food, supplements, electronics, toys and cosmetics | Before Amazon approves the category | FSS Act; BIS Act; category-specific law | If applicable |
| Import Export CodeIEC | Importing stock, or exporting through Amazon Global Selling | Before the first shipment; update every April–June | FT(D&R) Act, 1992, s.7 | If applicable |
| Trademark applicationTM-A | You want Brand Registry, A+ Content and protection from hijackers | Before applying for Brand Registry | Trade Marks Act, 1999 | Recommended |
Each state GSTIN is a separate taxpayer: its own returns, its own TCS, its own annual return. GST TCS is 0.5% from 10 July 2024 and 194-O TDS 0.1% from 1 October 2024. The Income-tax Act, 2025 applies from tax year 2026-27; FY 2025-26 returns and audits stay under the 1961 Act.
FY 2026-27 Calendar
Your Year at a Glance
The dates an Amazon seller works to, for every GSTIN. Monthly: Amazon files GSTR-8 by the 10th; you reconcile the settlement, file GSTR-1 by the 11th and GSTR-3B by the 20th.
- Apr – JunQ1
- Last date to opt into QRMP for April–June
- Q4 Form 16A from Amazon — match 194-O TDS with Form 26AS
- Advance tax — 15% of the year’s tax
- IEC annual update, if you import or use Global Selling
- Jul – SepQ2
- ITR-3 / ITR-4 for FY 2025-26 (non-audit)
- Advance tax — 45% cumulative
- Tax audit report, if turnover crosses the limit
- Oct – DecQ3
- ITR for audited sellers and companies
- Last date to claim FY 2025-26 ITC on Amazon fee invoices and to report that year’s credit notes
- Advance tax — 75% cumulative
- GSTR-9 / 9C for each GSTIN, where it applies
- Jan – MarQ4
- Advance tax — 100% of the year’s tax
- Year-end: take Amazon’s inventory report for every fulfilment centre and close stock by GSTIN
- Review which states will hold FBA stock next year — register before the first shipment
What Goes Wrong
Mistakes That Cost Amazon Sellers
FBA makes a small seller a multi-state taxpayer overnight. These are the gaps we find most often.
Stock in a state with no GSTIN
A fulfilment centre is your place of business. Stock held there without registration is an unregistered business in that state.
Tax + interest; penalty ₹10,000 or the tax, whichever is higherStock transfer without invoice or e-way bill
Goods moving to a fulfilment centre without the right document can be detained in transit.
Detention penalty: 200% of the tax on the goodsBooking the payout as sales
The settlement is net of fees, TCS, TDS and refunds. Recording only the payout understates turnover in both GST and the ITR.
Tax on the gap + interest when the data is matchedTCS left on the wrong GSTIN
With several state registrations, TCS credits pile up in ledgers nobody checks while tax is paid in cash elsewhere.
0.5% of net sales locked upITC on Amazon fees never claimed
Referral, FBA and ad fees carry 18% GST. If it is not claimed by 30 November after the year, it is gone.
18% of your fee bill lostSelling a brand you do not own
Without a trademark application you cannot enrol in Brand Registry, and hijackers can take over your listing.
Lost Buy Box, listings and reviewsWorking With TaxClue
How It Works — and What We Need
Four steps
- Map your fulfilmentFBA, Easy Ship or self-ship, the states your stock sits in and the categories you sell.
- Set up the registrationsHome-state GSTIN, extra state GSTINs and fulfilment-centre additions, trademark — fixed fee quoted upfront.
- Monthly reconciliation & filingAmazon’s tax and settlement reports matched to your books, TCS and fee ITC, then GSTR-1 and GSTR-3B for every GSTIN.
- Year-end closeStock by fulfilment centre, 194-O TDS matched, ITR and GSTR-9 filed.
Documents to keep ready
- PAN & Aadhaar of the proprietor / partners / directors
- Principal place of business proofRent agreement or utility bill + owner’s NOC
- Fulfilment-centre addressesFrom Seller Central, for each state GSTIN
- Amazon monthly tax report and settlement reports
- Amazon fee invoices and purchase invoices
- Inventory and stock-transfer records
- Brand name and logoFor the trademark application
- GST, income-tax and Seller Central logins
Read the Detail
Amazon Seller Guides
Common Questions
E-Commerce Seller — FAQs
Yes, for goods sellers, whatever your turnover. Section 24 of the CGST Act requires anyone supplying goods through an e-commerce operator to register, and Amazon and Flipkart will not onboard a goods seller without a valid GSTIN. This is different from offline businesses, where the ₹40 lakh threshold applies. The only relaxation (since October 2023) is a PAN-based enrolment for small sellers making intra-state sales only — not practical once you sell pan-India or use FBA.
Marketplaces collect 0.5% GST TCS (Tax Collected at Source) on the net taxable value of your sales — 0.25% CGST + 0.25% SGST, or 0.5% IGST, since 10 July 2024. It is pre-paid GST: the marketplace reports it in its GSTR-8, it is credited to your electronic cash ledger, and you use it to pay your GST. Reconcile it monthly against your own sales, GSTIN by GSTIN, so no credit is missed. TaxClue handles this reconciliation as part of our GST filing service.
No. You register in the states where you have a place of business — not every state you ship to. For FBA (Fulfilled by Amazon) sellers, every state where Amazon stores your inventory counts as a place of business, so you need a GSTIN in each such state, with every fulfilment centre added to that registration. Easy Ship and self-ship sellers usually need only their home-state GSTIN.
Step 1: File a trademark application (TM-A) — TaxClue handles the entire process. Step 2: Once you receive the TM application number, apply on the Amazon Brand Registry portal — in India Amazon accepts a pending application, so you need not wait for registration. The brand name on your products and listings must match the mark you filed. Brand Registry unlocks A+ Content, brand analytics, and protection against hijackers.
All legitimate business expenses: purchase cost of goods, shipping and courier charges, marketplace commission fees, packaging materials, advertising spend (Amazon PPC, sponsored ads), internet and phone bills, office rent, laptop and equipment, professional fees, and software subscriptions. Proper record-keeping is essential — TaxClue helps maintain your books.
Every state does; every warehouse does not. You need one GSTIN for each state where Amazon holds your stock. Within that state, each fulfilment centre is added to the same registration as an additional place of business through an amendment. Amazon asks sellers to add the fulfilment-centre address to their GSTIN before sending stock there.
Across states, yes for GST. Your GSTINs in two states are “distinct persons”, so a transfer from your home state to a fulfilment centre elsewhere needs a tax invoice charging IGST and an e-way bill; the receiving GSTIN claims that IGST as ITC. A transfer to a fulfilment centre in your own state is not a supply — it moves on a delivery challan.
Because the payout is what is left after Amazon takes its referral and closing fees, FBA and shipping charges, advertising, customer refunds, GST TCS, income-tax TDS and any reserve it holds back. Your books should show gross sales and each deduction separately — the fees as expenses (with ITC on their GST), TCS in your GST ledger and TDS as a tax credit. Booking only the net payout understates your turnover.
In India an application is enough to start: Amazon accepts a trademark application number as well as a registered mark. Keep the application alive — reply to any examination objection on time — because an abandoned application can cost you the enrolment. Check Amazon’s current Brand Registry requirements before you file, as the accepted mark types can change.
Only to buyers in your own state. Since 1 October 2023 composition dealers may sell goods through e-commerce operators, but a composition dealer cannot make inter-state supplies at all. That rules out pan-India selling and FBA stock in other states, and you cannot claim ITC on Amazon’s fees either. Most growing Amazon sellers are better off with a regular registration.
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