Complete guide on GST registration for E commerce sellers

gst registration for e commerce seller

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


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

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

Government Official Guide for E-Commerce Sellers

How Billing will be done?

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

Note: The composition scheme is not applicable for E commerce sellers.



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