GST Registration for Amazon, Flipkart and Online Sellers
Publishing Date: 7 November, 2026
Sellers on e-commerce platforms generally must register for GST whatever their turnover. However, since 1 October 2023, small sellers of goods within one state can apply for an exemption using an enrolment number, if they meet the conditions. Selling to other states requires full registration.
Section 24 of the CGST Act normally requires registration for anyone selling through an operator who collects tax at source. Notification 34/2023-Central Tax offers relief for small sellers of goods.
The exemption for small goods sellers
- Your turnover must stay within the state's registration limit.
- You must not make any inter-state supply.
- You can sell through operators in only one state or union territory.
- You need a PAN, and an enrolment number from the GST portal.
Check whether your platform actually supports sellers with enrolment numbers. Many listings and categories still ask for a GSTIN, so confirm with the platform before you rely on this.
Which route is right for you?
| Situation | Likely route |
|---|---|
| Small seller, goods, one state only | Enrolment number may be enough |
| Selling across India | Full GST registration |
| Stock at warehouses in other states | GST registration in each state, with an additional place of business or registration as needed |
| Selling services through a platform | A separate exemption may apply below the threshold; check your case |
TCS: money you can claim back
E-commerce operators collect tax at source on net taxable supplies and report it each month. If you are registered, it appears in your electronic cash ledger and you can use it to pay GST. This is one reason to reconcile your marketplace reports with your GST returns every month.
Warehouses and multiple states
Marketplace fulfilment programmes can place your goods in other states. Each state where you hold stock can create a registration need, so plan before you opt in. See our state code list.
Starting to sell online? Our GST registration service covers application and address documents. Check your e-way bill duties in the e-way bill guide.
Frequently Asked Questions
Q1. Can I sell on Amazon without GST?
Possibly, in categories exempt from GST or under the enrolment route, if Amazon supports it for your case. Most sellers register.
Q2. Can I use a home address?
Yes, with the right address documents. Officers may verify the place of business.
Q3. Is the composition scheme allowed?
Composition dealers can now supply goods through operators under specified conditions, within one state. Check the current rules.
Q4. What does an enrolment number let me do?
It lets an eligible seller supply goods through an operator without full GST registration. It ends if you later take a regular registration.
Related guides
Mukul Tomar writes Vaidam Consultancy’s guides on company registration, GST, income tax and ROC compliance. An experienced blog writer on Indian tax and business law, his articles have also been published on TaxGuru. He turns complex rules into clear, practical steps that business owners can act on.
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