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.

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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.

See the full phase-by-phase checklist

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Legal & Registration

Pick Channel & Get Listed

List & Fulfil First Order

Stay Compliant Monthly

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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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21 Oct 2026

Missed the GST Amnesty (Section 128A) Deadline? Your Options Now

The Section 128A amnesty window for waiving interest and penalty on old GST demands closed in June 2025. If you missed it or got your application rejected, here's what's actually still available to you.

21 Oct 2026

GST vs VAT: What Actually Changed When GST Replaced VAT in 2017

VAT was a state-only tax that stopped at the state border and forced interstate sellers into cascading tax and multiple registrations. GST replaced it with one nationwide tax and one input tax credit chain — here's what specifically changed, in plain terms.

Will the E-Invoicing Threshold Drop to ₹1 Crore? What Sellers Should Prepare Now

9 Oct 2026

Will the E-Invoicing Threshold Drop to ₹1 Crore? What Sellers Should Prepare Now

The GST Council has discussed lowering the mandatory e-invoicing threshold from ₹5 crore toward ₹1 crore. It isn't law yet — but if it lands, a large tier of mid-size Amazon and Flipkart sellers will need to move fast. Here's what to check before any notification drops.

GSTR-9C for E-commerce Sellers: Reconciling TCS Credit and Section 9(5) Supplies

8 Oct 2026

GSTR-9C for E-commerce Sellers: Reconciling TCS Credit and Section 9(5) Supplies

Your GSTR-9C for FY 2025-26 needs two reconciliations most annual-return guides skip entirely: your TCS credit ledger against GSTR-1, and any supplies where the marketplace itself pays your tax under Section 9(5). Here's how to do both without triggering a mismatch notice.

Got a Rule 88C Notice as an Amazon, Flipkart, or Meesho Seller? Here's Why and What to Do

8 Oct 2026

Got a Rule 88C Notice as an Amazon, Flipkart, or Meesho Seller? Here's Why and What to Do

Rule 88C notices fire automatically when your GSTR-1 and GSTR-3B tax liability don't match — and for marketplace sellers, the real cause is usually delayed or mismatched platform sales data, not an actual error on your side. Here's how to read the notice and respond.

22 Sept 2026

GST-Based Business Loans: How to Qualify

Learn how GST-based business loans work in India. Discover turnover multipliers, GSTR-1 and 3B checks, and how to qualify for collateral-free credit.

View all GST articles

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