Required for all Amazon sellers regardless of turnover. GSTIN linked to Amazon Seller Central. PAN card and a current account matching the business name are needed for payout and TDS credit. Amazon collects 0.5% GST TCS on net sales and deducts 0.1% income-tax TDS (Section 194-O) on gross sales — claim the TCS in your GST cash ledger and the TDS in your ITR. Trademark is required to enroll in Amazon Brand Registry, and FSSAI is mandatory for any edible product listing.

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🔵 Flipkart — GST Registration (Mandatory)

All Flipkart sellers must have an active GSTIN, filed quarterly or monthly. PAN + Aadhaar KYC is mandatory for onboarding and payouts. Flipkart deducts 0.1% TDS (Section 194-O) — reconcile quarterly with 26AS / AIS. GSTR-1 and GSTR-3B are filed monthly for regular taxpayers. Business registration proof and FSSAI (for food sellers) are also required.

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🩷 Myntra — GST Registration

Active GSTIN required for seller onboarding — since GST 2.0 (22 September 2025) apparel and footwear fall mostly in the 5% or 18% slab depending on the price per piece, so check the rate SKU by SKU. Myntra requires brand authentication, so trademark registration or a brand license agreement is needed. Match Myntra TDS certificates (Form 16A) with 26AS for ITR accuracy. BIS quality certification may apply to footwear/textiles.

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🟣 Meesho — GSTIN or No-GST option

Meesho onboards non-GST sellers who sell only within their own state under the PAN-based enrolment route (available since October 2023), but GST registration is needed for inter-state sales and to claim ITC. PAN is mandatory for all payouts and TDS credit under Section 194-O. A bank account matching name/PAN (NEFT-enabled) is needed for weekly payouts. All Meesho income is taxable — file ITR as business income and claim TDS credits. FSSAI (food products) and Udyam / MSME registration are recommended.

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🌐 Own Website / D2C — GST Registration (Turnover > ₹40L or Any Inter-State Sale)

Mandatory for D2C goods sellers shipping to other states, whatever the turnover — and most payment gateways ask for a GSTIN. Trademark registration protects your brand name, logo, and tagline. Pvt Ltd registration is recommended for credibility, funding, and liability protection. Privacy Policy + T&C are legally mandatory under the IT Act and required by gateways (Razorpay, Cashfree, PayU). FSSAI applies to ingestibles, and IEC / BIS certifications apply to imported goods.

Your Compliance Map

What Applies to an Online Seller

Every registration, return and credit an Amazon, Flipkart, Meesho or D2C seller deals with — which apply from the first listing, and which switch on with your turnover, product category or sourcing.

Obligation	Applies when	Due	Law	Status
GST registration	Selling goods through any marketplace, whatever the turnover (small sellers making only intra-state sales can use the PAN-based enrolment route instead)	Before your first listing	CGST Act, s.24	Mandatory
Outward supplies returnGSTR-1	Every regular registered seller; marketplace sales are reported operator-wise	11th of the next month (QRMP: IFF by the 13th, return quarterly)	CGST Act, s.37	Mandatory
Summary return & tax paymentGSTR-3B	Every regular registered seller, including nil months	20th of the next month (QRMP: 22nd / 24th after the quarter)	CGST Act, s.39	Mandatory
GST TCS creditOperator’s GSTR-8	The marketplace collects 0.5% of your net taxable sales and reports it by the 10th	Monthly — match it and use the credit in your cash ledger	CGST Act, s.52	Mandatory
Income-tax TDS creditSection 194-O	The marketplace deducts 0.1% of gross sales (nil for a resident individual / HUF with PAN up to ₹5 lakh a year)	Check Form 26AS / AIS every quarter; claim in the ITR	Income-tax Act, 1961, s.194-O (TDS now sits in s.393 of the 2025 Act)	Mandatory
Income tax returnITR-3 / ITR-4 / ITR-5 / ITR-6	Every seller — proprietor, firm, LLP or company	FY 2025-26: 31 August 2026 for ITR-3 / ITR-4; 31 October 2026 if audited	Income-tax Act, 1961, s.139	Mandatory
Legal metrology declarations	Selling pre-packed goods — MRP, net quantity, maker / importer and country of origin must show on the listing	On every listing, before it goes live	Packaged Commodities Rules, 2011	Mandatory
Annual returnGSTR-9 / GSTR-9C	GSTR-9 above ₹2 crore turnover (optional below); GSTR-9C above ₹5 crore	31 December after the year	CGST Act, s.44	If applicable
E-invoicingIRN	Aggregate turnover crossed ₹5 crore in any year since 2017-18 — for B2B invoices	At the time of invoicing	CGST Rules, r.48(4)	If applicable
E-way bill	Moving goods worth over ₹50,000 — including your own stock to a marketplace warehouse	Before the goods move	CGST Rules, r.138	If applicable
Composition returnsCMP-08 / GSTR-4	Composition sellers (intra-state sales only)	CMP-08 by the 18th after each quarter; GSTR-4 by 30 April	CGST Act, s.10	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; presumptive (44AD) sellers pay it all by 15 March	15 June, 15 September, 15 December, 15 March	Income-tax Act, 2025	If applicable
FSSAI registration / licence	Selling food, beverages, supplements or other ingestibles	Before listing; licences issued from 1 Apr 2026 need no renewal (annual fee instead)	FSS Act, 2006, s.31	If applicable
BIS certification	Products under a quality control order or compulsory registration (many electronics, toys, footwear)	Before sale	BIS Act, 2016	If applicable
Import Export CodeIEC	Importing stock for resale or exporting through global selling programmes	Before the first shipment; update every April–June	FT(D&R) Act, 1992, s.7	If applicable
Website policies & grievance officer	Selling through your own D2C website	Before the site goes live	Consumer Protection (E-Commerce) Rules, 2020	If applicable
Trademark applicationTM-A	Any brand you sell under — needed for marketplace brand programmes	Before launch, ideally	Trade Marks Act, 1999	Recommended

GST TCS is 0.5% of net sales (0.25% CGST + 0.25% SGST, or 0.5% IGST) from 10 July 2024; 194-O TDS is 0.1% from 1 October 2024 (5% if your PAN is not furnished). The Income-tax Act, 2025 applies from tax year 2026-27; returns and audits for FY 2025-26 are still under the 1961 Act.

FY 2026-27 Calendar

Your Year at a Glance

The dates a GST-registered online seller works to. Monthly: marketplaces file GSTR-8 by the 10th, you file GSTR-1 by the 11th and GSTR-3B by the 20th (QRMP sellers quarterly), and TDS is deposited by the 7th if you deduct any.

Apr – JunQ1
- 30 AprOpt into QRMP for April–June; GSTR-4 for FY 2025-26 if you are a composition seller
- 15 JunMarketplaces issue Q4 Form 16A for 194-O TDS — match it with Form 26AS
- 15 JunAdvance tax — 15% of the year’s tax
- 30 JunIEC annual update, if you import or export
Jul – SepQ2
- 31 AugITR-3 / ITR-4 for FY 2025-26 (non-audit)
- 15 SepAdvance tax — 45% cumulative
- 30 SepTax audit report, if turnover crosses the limit
Oct – DecQ3
- 31 OctITR for audited sellers and companies
- 30 NovLast date to claim missed FY 2025-26 ITC and report credit notes for that year’s returns
- 15 DecAdvance tax — 75% cumulative
- 31 DecGSTR-9 / 9C for FY 2025-26, where it applies
Jan – MarQ4
- 15 MarAdvance tax — 100% (presumptive 44AD sellers pay the full amount now)
- 31 MarComposition option (CMP-02) for FY 2027-28, if you switch
- 31 MarYear-end: count stock including marketplace warehouses, reconcile settlements, TCS and TDS

What Goes Wrong

Mistakes That Cost Sellers Money

Most notices online sellers bring to us trace back to reconciliation — the marketplace’s data and the seller’s returns telling different stories.

Selling before registering

Goods sold before the GSTIN is live still carry tax — you pay it from your own pocket with interest, and the listing can be pulled.

Tax + 18% p.a. interest; penalty ₹10,000 or the tax, whichever is higher

Leaving TCS unused

The 0.5% the marketplace collects sits in your cash ledger. Sellers who never reconcile it pay the same GST again in cash.

0.5% of net sales paid twice

Wrong HSN or rate after GST 2.0

Rates changed on 22 September 2025. A SKU still billed at an old rate means short-paid tax that shows up in scrutiny.

Shortfall + 18% p.a. interest + penalty

Returns not booked as credit notes

Customer returns reduce your tax only if the credit note is reported — and the window for a year closes on 30 November after it.

GST paid on sales that never happened

PAN not linked on the seller account

Without a valid PAN the marketplace must deduct income-tax TDS at the higher rate on every rupee of sales.

5% TDS instead of 0.1%

Late GST returns

Late fees run per return, per day. Repeated non-filing blocks e-way bills and can get the GSTIN suspended — and the seller account with it.

₹50/day (₹20 for nil returns) + 18% p.a. interest

Working With TaxClue

How It Works — and What We Need

Four steps

Tell us how you sellMarketplaces, own website, product categories, states you ship from and your entity type.
Get your compliance mapA dated list of every registration and filing that applies to you, with a fixed fee quoted upfront.
Monthly reconciliation & filingWe match marketplace reports, TCS and purchase invoices, then file GSTR-1 and GSTR-3B for your approval.
Year-end close194-O TDS matched with Form 26AS, books closed, ITR and GSTR-9 filed on time.

Documents to keep ready

PAN & Aadhaar of the proprietor / partners / directors
Business address proofRent agreement or utility bill + owner’s NOC
Bank account detailsCancelled cheque or statement in the business name
Monthly marketplace tax and settlement reports
Purchase invoices and stock records
GST, income-tax and seller-central logins
Brand name and logoFor the trademark application

Read the Detail

Ecommerce Guides

Common Questions

Ecommerce Compliance — FAQs

Section 24 of the CGST Act makes GST registration compulsory for anyone supplying goods through an e-commerce operator (like Amazon, Flipkart or Meesho), whatever the turnover — the ₹40 lakh threshold does not apply. Since October 2023 there is one relaxation: a small seller who sells only within their own state can enrol with PAN instead of registering, and Meesho supports this route. The moment you sell to buyers in another state, you need a GSTIN.

Marketplaces deduct 0.1% TDS under Section 194-O on your gross sales (the rate was cut from 1% on 1 October 2024). This TDS is visible in your 26AS and AIS on the income tax portal. You claim it as a credit while filing your annual ITR. If TDS deducted exceeds your total tax liability, you get a refund. TaxClue reconciles all marketplace TDS data for accurate ITR filing.

Yes — once you have a GSTIN, you must file returns every month (GSTR-1 by 11th, GSTR-3B by 20th), or every quarter under QRMP. NIL returns must also be filed. Late filing costs ₹50 per day per return (₹20 for a nil return), plus interest on any tax paid late. For very low-turnover sellers, the composition scheme (quarterly CMP-08) may be more practical — though it allows intra-state sales only.

Yes. Amazon Brand Registry requires a registered trademark (or a pending trademark application number) for enrollment. Without it, you cannot access A+ Content, Sponsored Brands, or Amazon's brand protection tools. TaxClue handles trademark filing. Registration itself can take many months, but in India Amazon accepts a pending application number, so you can enrol once the application is filed.

They are two separate deductions under two different laws. GST TCS (Section 52 of the CGST Act) is 0.5% of your net taxable sales; the marketplace reports it in its GSTR-8 and it lands in your GST cash ledger, where you use it to pay GST. Income-tax TDS (Section 194-O) is 0.1% of your gross sales; it shows in Form 26AS / AIS and you claim it in your ITR. Both are your own money paid in advance — neither is a cost.

Yes, since 1 October 2023 composition sellers can supply goods through e-commerce operators — but only to buyers within their own state, because a composition dealer cannot make inter-state supplies. You pay tax at a fixed rate on turnover, cannot collect GST from buyers and cannot claim ITC. If you want to sell pan-India, a regular registration is the only option.

For goods, as soon as you ship to a buyer in another state — inter-state supply of goods requires registration whatever the turnover. If you sell only within your state, registration is needed once turnover crosses ₹40 lakh (₹20 lakh in special-category states). Selling your own goods on your own site does not involve an operator collecting TCS, so the marketplace TCS rules do not apply to a pure D2C store.

Each return needs a credit note against the original invoice, reported in GSTR-1, which reduces the tax you owe. Marketplaces calculate TCS on net sales after returns, so your figures must match theirs. Credit notes for a year must be reported by 30 November following that year — after that the GST on returned goods cannot be reduced.

A proprietor files ITR-3 with full books, or ITR-4 under the Section 44AD presumptive scheme, which taxes 6% of turnover received through banking channels — almost all marketplace sales qualify. 44AD is available up to ₹3 crore turnover where cash receipts stay within 5%. For FY 2025-26, ITR-3 and ITR-4 are due by 31 August 2026. Firms and LLPs file ITR-5 and companies ITR-6.

Yes. Every food business operator in the chain needs its own FSSAI registration or licence — including traders and online sellers who never open the pack. Marketplaces ask for your FSSAI number before they approve a food or supplement listing. Since 1 April 2026 basic registration covers turnover up to ₹1.5 crore; ₹1.5–50 crore needs a State licence, and above ₹50 crore, imports or multi-state operations need a Central licence. Licences issued from 1 April 2026 do not expire but carry an annual fee and return; older licences keep their expiry date until they are replaced.

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