What is GSTR-3B and when is it due?

GSTR-3B is a monthly self-declared summary GST return. For regular taxpayers, it is due by the 20th of the following month. Late filing attracts ₹50/day late fee (₹25 CGST + ₹25 SGST), capped at ₹5,000.

How do I reply to a DRC-01 GST notice?

DRC-01 is a show-cause notice for tax demand. Log in to GST portal, go to Services > User Services > View Additional Notices, select the notice and file a reply within 30 days — either agreeing and paying, or disputing with supporting documents.

What is the late fee for filing GSTR-1 late?

Late fee for GSTR-1 is ₹50/day (₹25 CGST + ₹25 SGST). For nil returns it is ₹20/day. Maximum cap is ₹10,000 per return. GSTR-1 is due by the 11th of each month for monthly filers.

Can I claim ITC on hotel and restaurant bills?

ITC on restaurant food and beverages is blocked under Section 17(5) CGST Act — not claimable. However, ITC on hotel accommodation is allowed if used for business purposes and the hotel provides a GST invoice with your GSTIN.

What is the GST registration threshold in India?

GST registration is mandatory if annual aggregate turnover exceeds ₹40 lakhs for goods (₹20 lakhs for special category states) or ₹20 lakhs for services (₹10 lakhs for special category states). E-commerce sellers must register regardless of turnover.

GST for Online Sellers: Amazon, Flipkart & Meesho — Complete 2025 Guide

sai krishna
Apr 19
2 min read

If you sell products online through Amazon, Flipkart, Meesho, Myntra, or any other e-commerce platform in India, GST rules apply to you differently than offline businesses. This complete guide tells you exactly what you need to do.

Is GST Mandatory for E-Commerce Sellers?

YES — regardless of your annual turnover. Unlike offline businesses where GST registration is required only if turnover exceeds Rs 40 lakh (goods) or Rs 20 lakh (services), e-commerce sellers must mandatorily register under GST from Day 1 — even if they sell just Rs 1,000 worth of goods. There is NO threshold limit exemption for e-commerce sellers.

What is TCS and How Does it Affect You?

TCS stands for Tax Collected at Source. Under Section 52 of the CGST Act, e-commerce operators like Amazon and Flipkart must deduct TCS at 1% (0.5% CGST + 0.5% SGST) from each payment made to you (the seller). This means: if Amazon sells your product for Rs 1,000, they will deposit only Rs 990 to you and send Rs 10 (1%) as TCS to the government on your behalf.

How to Claim TCS Credit

The TCS deducted by the e-commerce operator appears in your GSTR-2B automatically (from their GSTR-8 filing). You can claim this as credit in your GSTR-3B Table 4(A)(5) and use it to offset your GST liability. Step 1: Check your GSTR-2B every month for TCS credits. Step 2: Claim it in Table 4(A)(5) of GSTR-3B. Step 3: If TCS credit exceeds your output GST liability, you can apply for a refund.

GST Returns E-Commerce Sellers Must File

GSTR-1: Monthly (if turnover > Rs 5 crore) or quarterly under QRMP. Report all your sales across all platforms. GSTR-3B: Monthly or quarterly. Pay tax and report ITC and TCS credits. GSTR-9: Annual return (if turnover > Rs 2 crore). Important: Report sales from ALL platforms combined in your returns — not platform-by-platform.

5 Common GST Mistakes by Online Sellers

1. Not registering for GST thinking turnover is too low — threshold exemption does NOT apply. 2. Forgetting to report sales from multiple platforms in one combined GSTR-1. 3. Not claiming TCS credit in GSTR-3B — leaving money on the table every month. 4. Not filing returns during low sales months (nil returns are still mandatory). 5. Using Composition Scheme — e-commerce sellers CANNOT use the Composition Scheme.

Are you selling on Amazon or Flipkart? Share this with other online sellers in your network. Follow GSTvala for more practical GST tips every day.