GST Registration
GST Registration for Amazon Sellers
Amazon requires every seller to have a valid GSTIN before listing products, whatever their turnover. Amazon also deducts 1% TCS (Tax Collected at Source) on your sales. That amount shows up as credit in your electronic cash ledger and can go toward your GST liability.
Mandatory whatever your turnover
Unlike regular businesses, marketplace sellers must register for GST from day one, even for a single listing.
TCS reconciliation
The 1% TCS Amazon deducts has to be reconciled monthly against your GSTR-1 and GSTR-3B, and claimed via GSTR-2X where it applies.
Multi-state warehousing
If Amazon stores your inventory in fulfilment centres across states, you may need GST registration in each of those states.
Frequently Asked Questions
Yes. GST registration is mandatory for anyone selling goods through an e-commerce marketplace like Amazon, Flipkart, or Meesho, regardless of turnover. Marketplaces also deduct TCS (Tax Collected at Source) at 1% on your sales, which you can claim as credit against your GST liability.
Yes. GST registration is state-specific. If your business has a place of operation, warehouse, or branch in more than one state, you need a separate GSTIN for each state, even under the same PAN.
Related Reading
- GST Registration for Shopify & D2C Website Sellers
- GST Registration for E-commerce Sellers
- GST Registration Online, From Anywhere in India
For the full GST registration walkthrough, covering eligibility, documents, fees, and penalties, see our main GST Registration guide.
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