Selling through an online marketplace brings specific GST obligations. E-commerce sellers usually need GST registration regardless of turnover, the operator collects Tax Collected at Source (TCS) on their sales, and they must file GSTR-1 and GSTR-3B and reconcile the TCS credit.

{“”answer””: “”Even with no transactions

Frequently Asked Questions

Do e-commerce sellers need GST registration?

Yes, sellers supplying through an e-commerce operator generally must register, even below the normal threshold.

What is TCS in e-commerce?

The operator collects a small percentage of the sale as Tax Collected at Source and deposits it against the seller’s GSTIN.

Which returns do online sellers file?

GSTR-1 and GSTR-3B, and they reconcile the TCS credit reflected by the operator.

Can e-commerce sellers claim ITC?

Yes, on eligible business inputs, subject to standard ITC conditions.