Selling without GST on Amazon India

The Central Goods and Services Tax Act, 2017 has introduced special provisions for taxation of e-commerce transactions in connection with goods and services supplied by sellers and service providers ('Sellers') on the Amazon marketplace.

Is GST Registration mandatory to sell on Amazon.in?

Effective October 1, 2018, e-commerce operators (i.e. Amazon Seller Services Private Limited (Amazon or ASSPL) which operates the Amazon marketplace) collecting consideration with respect to taxable online sales made by the Seller on the marketplace is required to collect an amount at the rate of 1% of net value of taxable sales. This amount so collected is called 'Tax Collection at Source' (TCS), which is required to be remitted by Amazon to the Government on a monthly basis. The Sellers will be able to utilise the TCS credit to offset their Goods and Service Tax ("GST") output tax liabilities. Thus, Sellers supplying taxable goods and services through the Amazon marketplace will be required to compulsorily obtain GST registration irrespective of the sales threshold.

What products can I sell without GSTIN?

Sellers selling taxable goods on the Amazon marketplace would need to provide a GST number mandatorily and assign applicable GST rates (Product Tax Code or PTC) for their listings.

However, there are certain products that the Government has exempted from GST which are referred to as exempted supplies and does not attract GST. Some of the examples for GST exempted products are books, maps, plastic bangles and certain notified handicraft goods. If you are listing exclusively GST exempted products, you need to choose appropriate PTC for selling such GST exempt goods.

Refer to the GST portal to identify products that are exempted from GST. If you need more clarification, you could also reach out to your Tax Consultant or GST service provider.

This list may get updated by the Government. To check the latest news on the exempted list, click here.

Where can I update my GSTIN?

Please follow the steps below to enter GSTIN:

1. Click here to go to the Manage Tax details page.
2. In the Digital Image Signature section, upload the image signature. Sign on a white paper. Scan or take an image of the signature and upload it on Seller Central. It should be a JPEG or JPG image and size should be within 2 MB and 350 by 70 pixels in quality.
3. Under the GST Registration Details section, confirm the ‘Ships from Address’ and enter the GSTIN and PAN details.
4. If you are enrolled in FBA for multiple states, you will be required to enter the GSTIN for all the States.
5. In case you want to know how to get the GSTIN Provisional ID, click here. To know more about GST, click here.