Who needs to register for GST in India?

Businesses with annual turnover above ₹40 lakh (goods) or ₹20 lakh (services) must register for GST. However, e-commerce sellers on Amazon, Flipkart, Meesho, or any marketplace must register regardless of turnover — this is mandatory under Section 24 of the CGST Act.

When is GSTR-3B due each month?

GSTR-3B is due by the 20th of the following month for monthly filers. Sellers under the QRMP scheme (quarterly filers with turnover up to ₹5 crore) must file by the 22nd or 24th depending on their state group.

What is Input Tax Credit (ITC) and can e-commerce sellers claim it?

ITC lets you offset GST paid on business purchases against GST collected on sales, reducing your net tax liability. E-commerce sellers can claim ITC on inventory purchases, logistics, packaging, and business services. ITC is blocked on personal-use goods and items used for exempt supplies.

What happens if I miss a GST return filing deadline?

Late filing attracts a penalty of ₹50/day (₹25 CGST + ₹25 SGST) for non-nil returns, capped at ₹5,000. Nil returns attract ₹20/day. Interest at 18% per annum also applies on any unpaid tax from the due date. Use the GST Late Fee Calculator to compute your exact liability.

What is the difference between GSTR-1 and GSTR-3B?

GSTR-1 reports your outward sales invoices and is due by the 11th of the following month. GSTR-3B is the monthly summary return where you declare your net tax liability and claim ITC — due by the 20th. GSTR-3B payments must broadly match the figures declared in GSTR-1.

Compliance centre

GST & Tax Hub

Everything Indian e-commerce sellers need for GST compliance — from registration to return filing, due dates, TDS charts, and HSN codes.

New Seller Roadmap Full GST Guide

Know before you file

GST registration mandatory if annual turnover exceeds ₹40 lakh (₹20 lakh for services)

E-commerce sellers must register for GST regardless of turnover

Composition scheme available for eligible businesses up to ₹1.5 crore turnover

Input Tax Credit (ITC) lets you offset GST paid on purchases against GST collected on sales

Guides & tools

GST Resources

Curated guides, reference charts, and tools — everything in one place.

Spotlight

The New Seller Roadmap

Start here

New to GST compliance? Work through six phases in order — from confirming whether GST applies to you, to registering, filing, and staying compliant every month.

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Is This Right For You?

Legal & Registration

Pick Channel & Get Listed

List & Fulfil First Order

Stay Compliant Monthly

Grow & Scale

Spotlight

The Monthly GST Filing Cycle

GSTR-1

Due 11th

GSTR-3B

Due 20th

ITC Reconciled

Before next cycle

Miss either deadline and late fees plus 18% p.a. interest apply — see the full due dates calendar or the late fee calculator.

Guide

GST Registration Guide

Step-by-step walkthrough — who needs to register, documents required, and how to apply online.

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Guide

GST Return Filing

GSTR-1, GSTR-3B, GSTR-9 — deadlines, process, and common mistakes to avoid.

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Tool

GST Registration Checker

Answer 4 questions to find out if your business must register for GST — including e-commerce rules.

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Deadlines & Reference

Reference

GST Due Dates Calendar

Full compliance calendar for FY 2026-27 — never miss a filing deadline again.

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Reference

TDS Rate Chart

Section-wise TDS and TCS rates for all payment types — instant reference guide.

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Reference

Compliance Calendar for E-commerce Sellers

Every GST, income tax, TDS/TCS, and ROC due date in one calendar — beyond just GST.

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Reference

Income Tax Slabs

Old vs. new tax regime slabs, surcharges, and rebates. Compare and choose wisely.

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Calculate

Calculator

GST Calculator

Calculate GST on any amount across all 6 rate slabs — with CGST, SGST, and IGST split.

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Calculator

Section 194O TDS Calculator

Calculate TDS deducted by Amazon, Flipkart, or Meesho on your sales — and how to claim it in your ITR.

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Calculator

GST Late Fee Calculator

Know exactly how much penalty and interest you owe on overdue GSTR-1, GSTR-3B, or GSTR-9.

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Calculator

GST Payable Calculator

How much GST you pay in GSTR-3B after marketplace or festive-season sales, after ITC and TCS credit.

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Lookup Tools

Tool

HSN / SAC Code Finder

Instantly search any product or service for its HSN/SAC code and applicable GST rate.

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Tool

GST Rate Finder

Look up the GST rate for any product category under GST 2.0 — all six slabs at a glance.

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Tool

GSTIN Verification & Decoder

Decode any GSTIN instantly — check format validity and extract state, PAN, and entity details.

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Tool

GST State Code Finder

Look up the 2-digit GST state code for any Indian state or union territory.

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Scale & Resolve

Guide

Multi-State Seller Compliance Toolkit

APOB registration, multi-GSTIN reconciliation, and state-wise filing for sellers with warehouses in more than one state.

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Guide

Selling Internationally from India

LUT filing, zero-rated invoicing, IEC codes, and country-of-origin rules for exporters and Amazon Global Selling.

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Notice or Dispute

Got a GST Notice? What to Do Next

Demand notices, audits, appeals at GSTAT, and stuck refunds — organized by situation, with CA help if you need it.

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Read the Complete GST Guide

Stay updated

Latest GST & Tax Articles

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57th GST Council Rules Take Effect 1 Nov 2026: What Online Sellers Must Know

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GST on Marketplace Fees: How to Claim the ITC

Amazon, Flipkart and Meesho charge 18% GST on their fees, and you can claim it back as ITC. Here's what qualifies, who can't claim, and why sellers of 5% goods can get the excess refunded from 1 November 2026.

31 Oct 2026

Marketplace Settlement Reconciliation: Amazon, Flipkart, Meesho

Your payout is never your sale price. Here's how to reconcile a marketplace settlement line by line: fees, GST on fees, 0.5% TCS, 0.1% TDS and returns, with a worked ₹1,180 example and a monthly checklist.

Rule 14B: Register in Another State Using a Marketplace Warehouse

31 Oct 2026

Rule 14B: Register in Another State Using a Marketplace Warehouse

Rule 14B lets small e-commerce sellers register for GST in another State by declaring the marketplace's warehouse as their place of business. Who qualifies, the ₹2.5 lakh cap, how consent works and when it gets cancelled.

How to Sell on ONDC: Why There's No "ONDC Seller Signup" Page

29 Oct 2026

How to Sell on ONDC: Why There's No "ONDC Seller Signup" Page

ONDC isn't a marketplace you register on directly — it's a protocol, and you onboard through a Seller App instead. Here's how that actually works, which apps to pick from, and what GST compliance looks like once you're live.

23 Oct 2026

GST Registration Cancelled or Suspended? How to Revoke It (and the 3-Year Return Bar)

Cancelled or suspended GSTIN? Learn the difference, the 90-day window to apply for revocation (Form REG-21), why pending returns come first, and what the 3-year return filing bar means for you.

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