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.

See the full phase-by-phase checklist

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

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How to Sell on BigBasket: Supplier Onboarding Guide (2026)

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How to Sell on Flipkart Minutes: Seller Guide (2026)

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21 Sept 2026

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

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

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