GST Registration for Amazon Sellers
Amazon requires every seller — regardless of turnover — to have a valid GSTIN before they can list products. Amazon also deducts 1% TCS (Tax Collected at Source) on your sales, which shows up as credit in your electronic cash ledger and can be used to pay your GST liability.
Mandatory regardless of turnover
Unlike regular businesses, marketplace sellers must register for GST from day one, even for a single product listing.
TCS reconciliation
1% TCS deducted by Amazon must be reconciled monthly against your GSTR-1/3B and claimed via GSTR-2X where applicable.
Multi-state warehousing
If Amazon stores your inventory in fulfillment centres across states, you may need GST registration in each of those states too.
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 — Apply From Anywhere in India
For the full GST registration walkthrough — eligibility, documents, fees, and penalties — see our main GST Registration guide.
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