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

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

Learn the exact GST invoice format required for e-commerce sellers in India. Covers mandatory fields, B2B vs B2C rules, and e-invoicing limits for 2026.

Step 1: Get your GSTIN and exact business details

Your invoice must perfectly match your GST registration. Keep your GSTIN, registered legal name, and principal place of business ready.

Step 2: Assign a unique, sequential invoice number

Invoice numbers must be sequential, alphanumeric, and a maximum of 16 characters. Example: INV/26-27/001. Never repeat an invoice number in the same financial year.

Step 3: Find the correct HSN code for your product

Identify the correct HSN code for your item. Use 4 digits if your turnover is under ₹5 crore, and 6 digits if it is above. Check the GST rate associated with that exact code.

Step 4: Separate the tax amount from the product price

Do not just write a flat price. You must show the taxable value (base price) and the tax amount separately. Split the tax into CGST and SGST for intra-state sales, or IGST for inter-state sales.

Step 5: Add the buyer's GSTIN if it is a B2B sale

Ask the buyer if they need Input Tax Credit. If yes, collect their GSTIN and add it to the invoice under 'Billed To'. Without this, they cannot claim the credit.

Step 6: Issue the invoice before or at the time of shipping

Under GST rules for goods, the invoice must be generated before or at the time the product leaves your warehouse. Include a printed copy inside the package or send it electronically.

GST Invoice Format for E-commerce Sellers: Complete Guide (2026)

Selling on Amazon or Flipkart and seeing 1% TCS deducted from every payout? Here's how to claim that money back correctly through GST and income tax without missing credits.

Step 1: Download Amazon and Flipkart settlement reports

Log in to your seller panels and download monthly settlement, transaction, and deduction reports. Keep the period aligned with the month for which you are filing GST so your reconciliation stays clean.

Step 2: Identify the TCS amount deducted

Separate TCS from commissions, shipping charges, ad spend, penalties, and return adjustments. Do not post it as a normal marketplace expense.

Step 3: Match the deduction with your GST records

Compare the marketplace deduction with your taxable turnover and GST working for the same month. If you sell through multiple GSTINs, reconcile GSTIN-wise rather than brand-wise.

Step 4: Use the credit while preparing GSTR-3B

Adjust the matched TCS amount correctly in your GST workflow so the tax already collected through the marketplace reduces your actual cash outflow.

Step 5: Track any leftover balance month by month

If the available balance is more than your immediate liability, carry it forward in a monthly reconciliation sheet. Do not let it sit unnoticed for multiple months.

Step 6: Apply for refund if excess remains eligible

When excess balance remains after proper adjustment and the documentation is clean, file for a refund under the GST process. Keep reports, reconciliations, and return copies ready in case clarification is requested.

#ecommerce gst

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

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

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

GST Invoice Format for E-commerce Sellers: Complete Guide (2026)

How to Claim TCS Refund on Amazon and Flipkart Sales