E-COMMERCE SELLER COMPLIANCE CHECKLIST
For online sellers on marketplaces and their own stores in India.
Registrations
- ☐ GST registration obtained (mandatory for most e-commerce supply)
- ☐ PAN and bank account linked to seller profile
- ☐ Udyam / MSME registration, if applicable
- ☐ Trademark / brand registration for private labels
GST & TCS
- ☐ Correct HSN codes and tax rates mapped to listings
- ☐ TCS collected by operator reconciled in GSTR-2X / 2B
- ☐ GSTR-1 and GSTR-3B filed on time
- ☐ Place of supply determined correctly for interstate sales
- ☐ Returns / cancellations adjusted via credit notes
Product & Labelling
- ☐ Legal Metrology declarations on packaged goods
- ☐ MRP, net quantity, manufacturer and country of origin shown
- ☐ BIS / FSSAI / other product licences where required
- ☐ Accurate product descriptions and images
Policies & Customer Rights
- ☐ Return, refund and warranty policy displayed
- ☐ Consumer grievance contact provided
- ☐ Correct pricing inclusive of applicable taxes
Records & Operations
- ☐ Invoices issued for every order
- ☐ E-way bills generated for eligible shipments
- ☐ Settlement reports reconciled with bank credits
- ☐ Sales and tax records retained for statutory period
Note: E-commerce operators deduct TCS on your behalf; reconcile it every month so your GST credit and turnover reporting stay accurate.