GST on e-commerce is the goods and services tax applicable to businesses that sell products or services through online platforms and digital marketplaces in India. Goods sellers on e-commerce platforms must register for GST regardless of turnover — the normal ₹40 lakh threshold does not apply to them. Service providers selling through platforms can avail the regular ₹20 lakh threshold. Once registered, you must file GSTR-1 and GSTR-3B every month on the GST portal, reporting all sales across all channels.

TCS stands for Tax Collected at Source. Under GST, every e-commerce marketplace operator — Amazon, Flipkart, Meesho, Swiggy, Zomato, and others — is required to deduct TCS at 0.5% (0.25% CGST + 0.25% SGST) on the net taxable value of every sale made through their platform. This rate was reduced from 1% to 0.5% effective 10 July 2024 via CBIC Notification No. 15/2024. The TCS is deposited with the government on your behalf and reflects in your GSTR-2B every month. You can claim this as a credit in your GSTR-3B to reduce your net GST payable. Tax Robo reconciles TCS from every platform with your GSTR-2B to ensure you claim every eligible credit accurately.

GSTR-1 is the outward supply return filed by the 11th of every month — you report all sales invoices raised to customers across all platforms during the previous month. GSTR-3B is the monthly summary return filed by the 20th — you report total GST liability, claim TCS credits and input tax credits, and pay the net GST due. For e-commerce sellers with multiple platforms, GSTR-1 must consolidate all channel sales accurately before filing. Tax Robo prepares and files both GSTR-1 and GSTR-3B as part of every plan.

Yes — GST for e-commerce sellers in India who sell goods is mandatory regardless of annual turnover. This is different from regular businesses where registration is needed only above ₹40 lakhs. If you sell goods through any online marketplace — Amazon, Flipkart, Meesho, Nykaa, or any other platform — you must obtain GST registration before making your first sale. An exception applies for eligible small intra-state goods sellers below the threshold limit since October 2023, but this has conditions. Service providers selling through platforms follow the regular ₹20 lakh threshold. Tax Robo can advise whether your specific business qualifies for an exemption.

GST on e-commerce operators like Amazon, Flipkart, and Meesho have three main obligations under GST law. First, they must collect TCS at 0.5% on the net value of every taxable sale made through their platform. Second, they must deposit this TCS with the government by the 10th of the following month. Third, they must file GSTR-8 every month by the 10th reporting all transactions and TCS deducted. As a seller, this TCS automatically appears in your GSTR-2B and can be claimed as a credit. Tax Robo ensures your GSTR-2B TCS credits are fully reconciled with your actual sales every month.

TCS under GST for e-commerce applies separately on each platform you sell through. If you sell on both Amazon and Flipkart, each platform deducts 0.5% TCS on their respective sales and deposits it separately. Both TCS amounts appear in your consolidated GSTR-2B every month. During GSTR-3B filing, you claim the total TCS from all platforms as a single credit against your GST liability. If TCS credit exceeds your liability for the month, the excess can be carried forward or claimed as a refund. Tax Robo tracks TCS from every platform separately to ensure accurate reconciliation and full credit utilisation.

GST return filing for online sellers with their own website works differently from marketplace sellers. If you sell directly through your own website — Shopify, WooCommerce, or a custom store — there is no TCS deduction since you are not selling through a marketplace operator. However, you must register for GST if your turnover crosses ₹20 lakhs for services (₹40 lakhs for goods) and file monthly GSTR-1 and GSTR-3B. If you sell through both a marketplace and your own website, all sales must be consolidated in a single GSTR-1 filing each month. Tax Robo handles both marketplace and direct website GST filing under one engagement.

Missing the GST return due date attracts a late fee of ₹50 per day (₹25 CGST + ₹25 SGST) for returns with tax liability, subject to a maximum of ₹5,000 per return. For nil returns the late fee is ₹20 per day. Interest at 18% per annum is charged on any unpaid GST from the due date of filing. For e-commerce sellers, repeated late filing can also affect your seller account status on marketplace platforms — some platforms monitor GST compliance and may flag non-compliant sellers. Tax Robo tracks all due dates and files your GSTR-1 and GSTR-3B before the deadline every single month without exception.