Amazon moved cancellation fees to a percentage of order value from 17 Aug and raised closing fees from 7 Sept; Flipkart added ₹30/₹60/₹90 dispatch and cancellation penalties from 23 Aug. What sellers should check before the sales.

Amazon and Flipkart Seller Fee Changes for Festive 2026

Missed the original ITR due date for FY 2025-26? You can still file a belated return until 31 December 2026. Here is the late fee, what you lose, and how a revised return works.

Missed the ITR Deadline as a Seller? Belated and Revised Return Guide (AY 2026-27)

Indian D2C funding is down from its 2022 peak and going to profitable brands. Ultrahuman's ₹583 Cr round is the year's largest so far. The investor checklist, and what it means if you run or plan a D2C brand.

D2C Funding in 2026: What Investors Now Look For

GSTN postponed the mandatory Ship-To GSTIN field and the optional e-Way Bill closure from 1 August 2026. What was proposed, who it affects, and what sellers who ship to a different party should prepare.

Ship-To GSTIN in E-Invoice and E-Way Bill: Postponed, New Date Awaited

IMS decides which supplier invoices reach your GSTR-2B. Here is what Accept, Reject and Pending do, when silence counts as acceptance, and how credit notes are treated differently.

GST Invoice Management System (IMS): Accept, Reject or Pending — A Seller's Guide

ITC on FY 2025-26 invoices cannot be claimed after 30 November 2026, or earlier if you file GSTR-9. Here is what the deadline means and a checklist to run before it.

Last Date to Claim FY 2025-26 ITC: 30 November 2026 Checklist for Sellers

The Legal Metrology (Packaged Commodities) Amendment Rules, 2026 were notified on 13 Feb 2026 and took effect on 1 July 2026. E-commerce entities selling imported products must offer a searchable, sortable country-of-origin filter.

Country-of-Origin Filter Rule Is Now in Force: What Sellers Should Do

Datum Intelligence projects festive online sales of up to ₹1.55 lakh crore, with quick commerce at about 16%. What that means if you sell online, and how to decide whether quick commerce is worth chasing.

Quick Commerce Festive 2026: What It Means for Sellers and Brands

Spanners, knives, saws, locks and rollers each have their own HSN code with their own scope and exceptions — seven codes hardware sellers deal with most, and what actually falls under each.

GST on Hand Tools & Hardware: A Practical HSN Code Guide for Sellers

Packaged food HSN codes look simple until a broader scope, a named exclusion, or a much higher rate hides inside the same heading. Eight codes worth checking before you file.

GST on Packaged Food & Snacks: The HSN Codes Sellers Get Wrong

Plenty of HSN codes read like a full category match — until the fine print excludes one specific product type. Nine real exclusions worth checking before you assume your product qualifies.

HSN Code Exclusions Sellers Keep Missing

Some HSN classifications hinge on a composition percentage, a packaging condition, or a named end-use — not the product category. Five real examples of thresholds that decide the rate.

When a Percentage or Condition Decides Your HSN Code, Not the Product Itself

An e-way bill isn't just for big-ticket wholesale shipments — warehouse transfers between fulfilment centres, RTO returns, and even a handful of bulk orders can trigger the requirement. Here's the ₹50,000 threshold, the validity rules, and the specific situations e-commerce sellers get wrong.

Step 1: Check if your shipment crosses ₹50,000 in value

Check the consignment value — invoice or delivery challan value including tax — against ₹50,000 for inter-state movement, or your specific state's intra-state threshold if the shipment stays within one state.

Step 2: Confirm the movement type — sale, stock transfer, or return

A customer sale, a warehouse-to-warehouse stock transfer, and an RTO return all trigger the e-way bill requirement independently if they cross the threshold. Don't assume only outbound customer shipments count.

Step 3: Generate Part A with invoice or delivery challan details

On the e-way bill portal (ewaybillgst.gov.in), enter the GSTIN, invoice/challan number, value, and HSN code of the goods being moved. If you're already e-invoicing this shipment, Part A can auto-populate from the IRN data instead.

Step 4: Add Part B — transporter and vehicle details

Enter the vehicle number (for road transport) or transport document number (for rail/air/ship) before the goods actually start moving. An e-way bill without Part B is treated as incomplete for road transport beyond 50 km.

Step 5: Track validity against your actual transit time

Validity is 1 day per 200 km for normal cargo. If a shipment is delayed in transit — traffic, breakdown, holdup at a check post — extend the e-way bill before it expires rather than letting it lapse mid-journey.

Step 6: Cancel or reject incorrectly generated e-way bills promptly

An e-way bill can be cancelled within 24 hours of generation if the goods were never actually transported or details were entered wrongly. The recipient can also reject an e-way bill they didn't expect within 72 hours of it being generated.

E-Way Bill Guide for E-commerce Sellers: When You Need One and When You Don't

A wrong HSN code isn't just a paperwork error — it changes your tax liability, your ITC, and your audit exposure. What actually happens when you misclassify, and a practical way to check your existing catalog.

Step 1: Export your full product catalog with current HSN codes

Pull every SKU and its assigned HSN code from your marketplace or accounting system into one sheet.

Step 2: Flag any code you assigned from memory or a competitor's listing

These are your highest-risk entries — codes copied without checking the actual notification text against your product.

Step 3: Check each flagged code against the full entry text, not just the 4-digit heading

Use the HSN code finder (dhanaay.com/hsn-code) to read the exact description, material, and any conditions tied to each code's rate.

Step 4: Re-verify any product close to a rate-split boundary

Products near a material distinction, percentage threshold, or named exclusion are where misclassification most often happens — double-check these first.

Step 5: Correct going forward and assess past-period exposure separately

Fix the classification for future invoices immediately. For past filings, evaluate exposure with a GST practitioner before deciding whether voluntary correction is needed.

The Real Cost of Getting Your HSN Code Wrong (and How to Self-Audit)

Blinkit and Zepto both let you open a dark store as a franchise partner — but the two models put inventory risk in completely different places. Here's how FOFO and COFO actually differ, and the business registration and GST questions to sort out before you sign.

Blinkit vs Zepto Dark Store Franchise: FOFO vs COFO Explained

Franchise fees, royalties, and brand-usage payments all attract GST — but at different rates depending on what's actually being supplied. Here's how GST applies to franchisors and franchisees, and what ITC you can actually claim.

GST for Franchise Businesses: Fees, Royalty & ITC Explained

Amazon Global Selling and India's new export-focused FDI rules are opening cross-border selling to GST-registered marketplace sellers. Here's how LUT filing, zero-rated invoicing, and export GST refunds actually work.

GST for Exporters: LUT Filing and Zero-Rated Invoices for E-commerce Sellers

GSTR-2A and GSTR-2B both list your inward supplies, but only one of them decides how much Input Tax Credit you can actually claim. Here's the difference, and the monthly check every seller should run before filing GSTR-3B.

GSTR-2A vs GSTR-2B: Which One to Use for Your ITC Claim

A surprising number of HSN codes carry two completely different GST rates depending on the exact product — not the code number. Fifteen real examples, and how to check which rate actually applies to what you sell.

Step 1: Identify the exact HSN code for your product

Use the HSN code finder (dhanaay.com/hsn-code) or your product's tariff classification to find the code your product falls under.

Step 2: Read every entry under that code, not just the first one

Many HSN codes have more than one entry in the GST rate notification. Check whether your code has multiple listed rates before assuming a single rate applies.

Step 3: Match the exact wording, not just the code number

Compare your product's material, construction, and use against the specific description in each entry — splits are usually decided by material, a named exclusion, or a stated condition like a percentage threshold or packaging status.

Step 4: Check for percentage thresholds or named conditions

Some entries only apply above or below a specific composition threshold (e.g. millet content by weight) or only when a condition is met (e.g. pre-packaged and labelled, or a named end use). Confirm your product actually meets the condition before filing under that entry.

Step 5: When still unsure, verify against the official notification

Cross-check the exact entry text on the CBIC portal (taxinformation.cbic.gov.in) or consult a GST practitioner before filing, especially if the rate difference is significant.

Same HSN Code, Two Different GST Rates — Why This Happens and How to Check Yours

Selling through Blinkit, Zepto, or Swiggy Instamart means your goods sit in dark stores across multiple states — and under GST law, every one of them needs to be registered as an Additional Place of Business. Here's what that actually requires, and why regulators are now trying to simplify it.

Quick Commerce & GST: Why Every Dark Store Needs an APOB Registration

Blinkit doesn't work like Amazon or Flipkart — it's an invite-approved vendor model, not self-serve listing. Here's the actual onboarding process, documents, commission structure, and the GST detail most guides skip: APOB registration for every dark store you supply.

How to Sell on Blinkit: Brand & Vendor Onboarding Guide (2026)

Swiggy Instamart requires full GST registration for every seller — no composition scheme, no Enrolment ID shortcut. Here's the onboarding process, commission structure, settlement cycle, and the multi-state GST requirement first-time quick-commerce sellers miss.

How to Sell on Swiggy Instamart: Seller Registration Guide (2026)

Zepto runs one of the most curated vendor approval processes among Indian quick-commerce platforms — expect weeks, not days. Here's the registration process, required documents, and the GST/APOB requirement that trips up first-time quick-commerce vendors.

How to Sell on Zepto: Vendor Registration Guide (2026)

A practical prep checklist for Amazon, Flipkart and Meesho sellers ahead of the 2026 festive sale season — inventory financing, GST invoicing at scale, and platform deadlines.

Step 1: Pull last year's festive sales data (or a conservative proxy)

Export your Amazon, Flipkart and Meesho order history for last year's festive window (or, if you're newer, use your best month's sales as a conservative baseline). Identify your top 15-20 SKUs by festive-period revenue — these are what you'll plan inventory and cash flow around.

Step 2: Forecast festive demand per hero SKU

For each hero SKU, estimate expected festive-week units using last year's uplift multiple (or a conservative 2-3x your monthly average if no prior data exists). Build in a buffer above the forecast for your top sellers so a demand spike doesn't stock you out mid-sale.

Step 3: Calculate the total landed cost of your festive stock

Add up procurement cost, GST paid on inputs, freight, and any packaging or labelling changes needed for the sale, across all hero SKUs. This is your total inventory outlay for the season, before financing.

Step 4: Size the working capital gap and arrange financing early

Subtract what you can fund from existing cash flow and receivables from the total landed cost. Use a working capital loan calculator to model EMI or repayment terms against your expected festive-period cash inflows, and apply at least 3-4 weeks before the sale start date — lender disbursal and platform inventory deadlines both compress in September.

Step 5: Stress-test festive pricing against margins, not just revenue

For every SKU you plan to discount, run the discounted price through a marketplace profit calculator including commission, referral fees, shipping, and any platform-funded discount clawback. Drop or reprice SKUs that go margin-negative at your planned discount depth.

Step 6: Confirm each platform's seller deadlines on your dashboard

Log in to Amazon Seller Central, Flipkart Seller Hub, and Meesho Supplier Panel separately and note each platform's cutoff dates for inventory commitment, pricing lock, deal/coupon submission, and FBA or fulfilment-center stock-in windows for the festive event. These deadlines are platform- and category-specific — don't assume they match across marketplaces.

Step 7: Set up GST invoicing for high-volume days

Confirm your billing software (or marketplace-integrated invoicing) can handle your expected peak daily order volume without manual intervention. Keep an offline invoicing fallback ready, and pre-check your GSTIN, HSN codes, and tax rates are correctly mapped for every SKU going into the sale so invoices generate without errors at scale.

Step 8: Plan for GST payment and ITC timing around the sale spike

A festive sales spike means a spike in output tax liability in that month's GSTR-3B. Set aside the estimated GST outflow separately from operating cash so a strong sales month doesn't leave you cash-short when the return is due, and reconcile input tax credit on festive-related purchases (freight, packaging, ad spend) before filing.

Step 9: Prep returns and customer service capacity

Festive sale volumes bring a proportional rise in returns, cancellations and customer queries in the following 2-3 weeks. Confirm your reverse logistics capacity and customer support bandwidth can absorb the post-sale volume without delaying refunds, which affects both cash flow and account health ratings.

Step 10: Reconcile settlements and file on time

After the sale window closes, reconcile marketplace settlement reports against your invoices and inventory records promptly. Don't let the reconciliation backlog push into your GST return filing deadline — festive-month GSTR-3B and GSTR-1 due dates don't move just because settlement reports arrive late.

Festive Season Selling Guide for E-commerce Sellers 2026: BBD, GIF and Diwali Prep

How GST treats pre- and post-supply discounts, BOGO combos, and "free" gifts under Section 15 — with the credit note and ITC reversal rules e-commerce sellers get wrong during festive-season sales.

GST on Discounts, Freebies and Combo Offers: A Seller's Guide

A table-by-table walkthrough of GSTR-9C reconciliation — turnover matching, ITC reconciliation, marketplace TCS checks, and the mismatches that trigger GST scrutiny for e-commerce sellers above ₹5 crore turnover.

Step 1: Pull your audited turnover figure

Take the turnover figure certified in your audited financial statements (P&L account) for the financial year — this is your starting reconciliation base, independent of anything already filed with the GST department.

Step 2: Compare against GSTR-9 Table 5 turnover

Match your audited turnover against the outward supply turnover declared across your 12 months of GSTR-1/GSTR-3B and summarised in GSTR-9. List every difference — don't net them against each other — since Table 5 requires each adjustment category shown separately.

Step 3: Identify and categorise each turnover difference

Sort each gap into a known category — unbilled revenue at year-end, advances received but not invoiced, credit notes issued after March 31, non-GST income included in audited turnover (interest, capital gains), or deemed supplies under Schedule I. Undocumented gaps are what draw scrutiny, not the gaps themselves.

Step 4: Reconcile tax paid — books vs. returns

Compare tax payable as computed from your books against tax actually paid across the year through cash and ITC. Flag any shortfall for payment before filing — GSTR-9C requires unpaid differences to be settled, not just disclosed.

Step 5: Reconcile ITC — books vs. GSTR-3B claims (Table 12/14)

Compare ITC as recorded in your audited books against ITC actually claimed across your GSTR-3B filings for the year. Differences usually trace back to timing — credit booked in one month but claimed in another once the invoice appeared in GSTR-2B — or to genuinely unclaimed eligible credit.

Step 6: Reconcile marketplace TCS credit

Cross-check TCS deducted by each marketplace (Amazon, Flipkart, Meesho) under Section 52 against the credit reflected in your electronic cash ledger, the marketplace's annual TCS statement, and Form 26AS/AIS. Resolve any gap from disputed or unprocessed returns before filing.

Step 7: Document and explain every unreconciled difference

For each remaining gap in turnover, tax paid, or ITC, write a specific reason in the relevant GSTR-9C table — "timing difference: March invoice raised in April" is acceptable; leaving a gap unexplained is what invites a scrutiny notice.

Step 8: Get CA/Cost Accountant sign-off and file

Confirm the current year's certification requirement, get the reconciliation statement certified accordingly, and file GSTR-9C alongside GSTR-9 before the due date — filing a reasonably reconciled return on time is safer than a perfect one filed late.

GSTR-9C Reconciliation Guide: Table-by-Table Mechanics for Sellers

Every marketplace claims the largest reach and the lowest fees. Here's what Amazon, Flipkart, and Meesho actually charge, what GST and TCS obligations each one triggers, and how to pick without guessing.

Amazon, Flipkart, or Meesho: Which E-commerce Platform Actually Fits Your Business

Once your turnover crosses ₹5 crore even one year, e-invoicing stays mandatory forever — and if you're above ₹10 crore, you now have only 30 days to report an invoice to the IRP. Here's what e-commerce sellers need to know.

Step 1: Check whether you've ever crossed ₹5 crore AATO

Look back at every financial year since FY 2017-18. If your aggregate annual turnover crossed ₹5 crore in even one of those years, e-invoicing is mandatory for you now, regardless of your current-year turnover.

Step 2: Confirm which of your supplies need e-invoicing

E-invoicing applies to B2B supplies (and certain notified categories like exports). Pure B2C retail sales are generally outside scope. If you sell both B2B and B2C, separate your invoice workflows so B2B documents route through IRN generation.

Step 3: Set up IRN generation in your invoicing workflow

Connect your billing or GST software to the Invoice Registration Portal (IRP), either directly or via a GST Suvidha Provider (GSP). Every eligible invoice needs to be reported to get a valid IRN and QR code before it's treated as a valid tax invoice.

Step 4: Check if the 30-day rule applies to you

If your AATO is ₹10 crore or more, every invoice, credit note, and debit note must be reported to the IRP within 30 days of its document date. Below ₹10 crore, this specific time limit doesn't apply, though best practice is still to report promptly.

Step 5: Build reporting into your daily or weekly routine

Don't let e-invoice reporting pile up. For sellers above ₹10 crore especially, a backlog that crosses 30 days means those documents can never be reported — treat reporting cadence as a hard operational rule, not a monthly clean-up task.

Step 6: Reconcile IRN-reported invoices with your GST returns

E-invoice data auto-populates into GSTR-1. Reconcile this against your own sales register monthly so mismatches get caught before they become return-filing problems.

E-Invoicing Rules for E-commerce Sellers: ₹5 Crore Limit & 30-Day Rule

CBIC's risk-based provisional refund lets low-risk exporters and sellers get 90% of their GST refund in days instead of months. Here's the eligibility criteria and how to qualify.

Step 1: Build a clean 12-month filing record

File GSTR-1 and GSTR-3B on time every month. The system's risk evaluation weighs consistent, on-time compliance heavily — gaps or repeated late filings work against a low-risk flag.

Step 2: File your refund application (FORM GST RFD-01)

Submit your refund claim through the GST portal with accurate supporting documents — shipping bills, invoices, and bank realisation certificates for export claims.

Step 3: Confirm acknowledgment (FORM GST RFD-02)

Once your application passes basic completeness checks, the system issues an acknowledgment. This is the trigger point for the risk-based provisional sanction process.

Step 4: Let the system risk-assess your claim

GSTN evaluates the claim against risk parameters built from your compliance history. Low-risk claims are eligible for the 90% provisional sanction without waiting for full scrutiny.

Step 5: Receive the 90% provisional amount

If sanctioned provisionally, 90% of your claimed refund is credited, typically much faster than the traditional 60–90 day full-scrutiny cycle.

Step 6: Track the final 10% after verification

The remaining 10% is released once the officer completes final verification of the claim. Keep your documentation ready in case of queries during this stage.

GST's New 90% Provisional Refund: How It Works for E-commerce Sellers

Can an Amazon or Flipkart seller use Section 44AD presumptive taxation and skip detailed books of accounts? Here's the eligibility, the 6%/8% rates, and how it interacts with mandatory GST registration.

Step 1: Confirm your business is 'eligible business' under 44AD

Section 44AD covers most trading and manufacturing businesses, including online selling of physical goods. It excludes specified professions (covered under 44ADA), businesses earning commission or brokerage, and a few other categories — check the exclusion list before assuming eligibility.

Step 2: Check your turnover against the limit

Confirm your financial year turnover is within ₹2 crore, or ₹3 crore if cash receipts stay under 5% of total turnover. Most marketplace sellers accepting online payouts easily meet the 5% cash-receipt condition.

Step 3: Decide between the 6% and 8% rates

If your marketplace payouts and customer payments come through digital channels (bank transfer, UPI, cards) — which is standard for Amazon, Flipkart, Meesho sellers — you declare 6% of that turnover as profit rather than 8%.

Step 4: Compute presumptive income and compare with actual profit

Calculate 6%/8% of turnover as your presumptive taxable profit. If your real profit margin is comfortably above this, 44AD saves you both tax computation effort and the cost of an audit. If your real margin is thin or negative, weigh whether opting out and maintaining full books makes more financial sense.

Step 5: File ITR-4 (Sugam) if you opt for 44AD

Taxpayers using presumptive taxation under 44AD typically file ITR-4, which is simpler than ITR-3 (used when maintaining regular books).

Step 6: Remember the 5-year lock-out if you opt out later

If you stop using 44AD in a future year despite remaining eligible, you cannot go back to it for the next 5 assessment years. Treat the decision to opt in or out as a multi-year one, not a year-by-year convenience choice.

Section 44AD for Online Sellers: Presumptive Taxation Explained

A new CBIC rule lets low-risk e-commerce sellers get GST registration approved in 3 working days through Aadhaar authentication. Here's who qualifies and how to apply.

Step 1: Check your monthly B2B tax liability

Estimate your monthly output tax liability on B2B supplies. Rule 14A's fast-track applies only if it stays within ₹2.5 lakh a month — most small and early-stage e-commerce sellers fall well under this.

Step 2: Gather your Aadhaar and business documents

Keep your Aadhaar number linked to a working mobile number, PAN, business address proof, and bank account details ready before starting the application on the GST portal.

Step 3: Apply on the GST portal and opt for Aadhaar authentication

Start a fresh GST REG-01 application at gst.gov.in. When prompted, choose Aadhaar-based OTP authentication rather than skipping it — this is what makes you eligible for the 3-day track.

Step 4: Complete OTP verification

Verify the OTP sent to your Aadhaar-linked mobile number. This step is what triggers the system's automated risk assessment.

Step 5: Wait for the system risk check

The GSTN system evaluates your application against risk parameters. Low-risk applications move to automatic approval; flagged applications are diverted to standard processing with possible document review.

Step 6: Receive your GSTIN

If approved under the fast-track, your GSTIN is typically issued within 3 working days. Download your registration certificate from the portal and update it across your marketplace seller accounts.

Simplified GST Registration for E-commerce Sellers: Rule 14A Explained

GSTR-1 and GSTR-3B are both mandatory, both monthly, and cover completely different things. Here's the direct comparison — what each return contains, why mismatches happen, and which one to fix first when they don't match.

GSTR-3B vs GSTR-1: What Every E-commerce Seller Must Know

Your AIS shows the Income Tax Department everything third parties reported about you — TDS, TCS, GST turnover, bank interest, mutual fund trades. Here's how to download it, what to check, and how to fix a mismatch before the July 31 deadline.

Log in to the income tax e-filing portal

Go to incometax.gov.in and log in with your PAN. Under Services, select Annual Information Statement (AIS).

Open the AIS and TIS side by side

Click "AIS" for the detailed transaction-level report, and "TIS" (Taxpayer Information Summary) for the processed, category-wise summary that most pre-fills your ITR.

Check the TDS/TCS section against your marketplace payouts

Match Section 194O TDS entries (Amazon, Flipkart, Meesho) and Section 206C(1H) TCS entries against your own payout records for the financial year.

Check the GST turnover section

Under "Other Information," compare the GST turnover reported by GSTN against your actual GSTR-3B/GSTR-1 filings. Mismatches here are common for sellers who file GST quarterly under QRMP.

Check bank interest, dividends, and securities transactions

Review savings account interest, FD interest, dividend income, and any stock or mutual fund buy/sell transactions reported by your broker or AMC.

Raise feedback on any incorrect entry

Click on the specific entry, select "Optional" feedback, choose the reason (e.g. "Income is not taxable," "Duplicate," "Information is incorrect"), and submit. The reporting entity is notified to correct it.

File your ITR only after reconciliation

Use your reconciled AIS/TIS figures — not just the pre-filled defaults — when declaring income. A declared-vs-AIS mismatch is one of the most common triggers for a scrutiny notice.

How to Read Your AIS (Annual Information Statement) Before You File ITR

A pillar guide to every major Indian marketplace for sellers — Amazon, Flipkart, Meesho, Swiggy, Zomato, Etsy, eBay, and Bewakoof — plus GST, inventory, and profit-tracking strategy for multi-platform selling.

How to Sell on Multiple Marketplaces in India: Complete 2026 Guide

Udyam registration gives e-commerce sellers priority lending, lower TDS thresholds, and protection against delayed payments. Full eligibility, process, and benefit breakdown for FY 2026-27.

Check your eligibility

Confirm your business falls under Micro (investment up to ₹2.5 crore, turnover up to ₹10 crore), Small, or Medium classification based on the revised April 2025 limits.

Ship-To GSTIN in E-Invoice and E-Way Bill: Postponed, New Date Awaited

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