Complete guide on GST registration for E commerce sellers

gst registration for e commerce sellers

GST Registration for E-Commerce sellers is applicable to those persons who tie up with e commerce operators such as Amazon , flipkart, snapdeal etc to sell their products. In this case Amazon is e commerce operator and supplier of goods is e commerce seller.

Points to note.
1. GST registration is mandatory for all E-Commerce supplier of Goods.
2. GST registration is mandatory for supplier of services only if turnover exceeds threshold limit
3. GST registration is not mandatory for E Commerce supplier of services covered under section 9(5).

GST council had considered value of “GIG ECONOMY” to India and given benefits to its participants by transferring supplier of services in “GIG ECONOMY” to E-Commerce operator , Right now 3 services are listed under section 9(5) such as CAB SERVICES, HOUSE KEEPING ( carpenter , plumber eg ),  and ACCOMMODATION services.

Government official Guide for E Commerce sellers

How Billing will be done  ?

  1. For Supplier of Goods billing will be done from e commerce seller and e commerce operator will collect their service charges and other charges for listing their products in their portal.
  2. For supplier of services not mentioned under section 9(5) registered supplier will issue TAX INVOICE and unregistered dealer will issue BILL OF SUPPLY.
  3. For supplier covered under section 9(5) ecommerce operator will pay tax as per provisions of GST act.

Note : Composition scheme is not applicable for E commerce sellers.



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