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documents required for gst registration for e commerce

Documents Required For GST Registration For E-Commerce (2023 Update)

E-commerce is expanding quickly in India. Social media marketing has been the most important medium in bringing it to the public’s attention.

Electronic commerce business is the delivery of goods and/or services, including digital products, through digital or electronic networks. All operators delivering through e-commerce sites must apply for GST registration, regardless of the size of the sale. Companies that sell goods should register for GST registration regardless of who owns the website and the goods it offers.

This article explains the documents required for GST registration for e-commerce.

Which Documents Are Required for E-commerce Registration?

Here’s a list of documents you will need to submit to sell your product on an e-commerce platform (Amazon, Flipkart, BigBasket, etc.)

  • GSTIN/TIN number (not required for some categories)
  • PAN Card ( for Proprietorship)
  • Personal and Business PAN (for Company)
  • Bank account and supporting KYC documents (proof of address and canceled cheque)

Once all required documents are verified, your seller profile is complete.

 How Do I File GST for an E-commerce Business?

The GST portal allows you to submit GST returns online. Easy steps to file GST registration for e-commerce businesses are as follows:

  1. Open the GST portal.
  1. Based on your state code and PAN number, you will receive a 15-digit GST identification number.
  1. On the GST portal, upload your invoices. Each invoice is assigned an invoice reference number against it.
  1. Submit your outward return, inward return, and cumulative monthly return. If there are any errors, you will have the chance to correct them and resubmit your return.
  1. File your GSTR-1 outward supply returns on or before the 10th of the following month.
  1. File GSTR-2A detailing the outward supplies provided by the supplier to the recipient.
  1. The recipient must now verify, validate, and change the details of outward supplies, and file credit or debit notes.
  1. The recipient must file GSTR-2 details about inward supplies of taxable goods and services.
  1. The supplier has the option of accepting or rejecting the recipient’s modifications to inward supplies in GSTR-1A.

How Do I Get a GST Certificate to Sell Online?

After registration, you can download your registration certificate within 3-5 days. To download your Registration Certificate:

How do I get a GST certificate to sell online
  1. Log in to www.gst.gov.in and enter your credentials.
  2.  Access your dashboard.
  3. Then, click Services.
  4. Select User Services from the drop-down menu.
  5. View or Download Certificates, then click the download button. 

What Are the Requirements for E-commerce? 

E-commerce sellers are classified as Suppliers of goods or Suppliers of services for GST registration purposes. They may sell goods/services through one or more e-commerce operators, as well as through their shops/offices.

Selling goods:  

GST registration is mandatory for the supplier of goods. The supply of goods does not qualify for the turnover threshold exemption. Sellers must register for GST before selling on the e-commerce platform. GSTIN is a must at the time of registration on all platforms such as Amazon, Flipkart, and others.

Selling services:

GST registration is mandatory for sellers only if their turnover exceeds Rs 20 lakh/10 lakh. If the seller is not registered, GST is not payable on transactions through an e-commerce operator.

Selling services mentioned in Section 9(5) :

Even if their turnover exceeds the threshold limit, such sellers are not required to register for GST. Examples of such service providers include

a. Those who provide passenger transportation services via an e-commerce operator such as OLA, UBER, and so on.

b. Hotel service providers through aggregator platforms such as Goibibo, Make My Trip, etc.

c. Housekeeping service providers through aggregator platforms such as Urban Clap

A person who sells goods or services through an e-commerce operator is not eligible for registration under the composition scheme. He must register only under the regular scheme.

Which Products Can Be Sold without GST?

A list of products sold without GST are:

 Category    Products
FoodCereals  Edible vegetables and fruits (not frozen  or processed) Edible roots, tubers, fish, and meat (not packaged or processed) Tender coconut Jaggery Unprocessed Tea leaves Unroasted Coffee beans Seeds Ginger Salt Turmeric Papad Non-branded flour, gram flour, whole flour Non-branded natural honey Unpacked paneer Bread Eggs Dairy products – milk, curd, lassi, buttermilk
Raw MaterialsRaw silk, jute, wool Silk waste Khadi fabric Cotton used for khadi yarn Raw jute fiber Firewood Charcoal Handloom fabrics
Tools/InstrumentsHearing aids Hand tools like spades and shovels Tools for agricultural work Handmade musical instruments Aids and implements for physically challenged people
MiscellaneousBooks, maps, newspapers, journals Non-judicial stamps, postal items Drawing or coloring books for children Educational services Live animals (except horses) Human hair, blood, and semenBangles Chalk sticks Contraceptives Earthen pots Items used in pooja like idols, bindi,  kumkum Kites Organic manure Vaccines
List Of Products That Can Be Sold Without GST

How to Sell Products Online without GST Number?

There are some methods for selling online without paying GST.

  • You can sell duty-free items. Books, maps, plastic bracelets, and certain declared handicrafts are tax-exempt.
  • Apps such as Meesho, Shopsy, and Glowroad allow you to sell products as a reseller. But as a reseller, you can’t build a significant customer base.
  • Develop a website or mobile application to promote offline businesses in your city. The goal is to direct traffic to physical locations.
  • Share products with your contacts on WhatsApp and physically deliver or arrange for pickup. Advertise your offline business in states with sales thresholds.
  • Create a Google My Business account to advertise your business or other physical location.

What Is the Cost of GST Registration?

GST registration is free in India. There are no fees to register as a GST taxpayer on the official government website. Although there is no official government fee for GST registration, a professional fee is payable to expedite the processGST registration entails some technical aspects that are subject to professional fees.

Which Returns Are Filed by E-commerce Operators?

E-commerce suppliers/aggregators are required to submit GSTR-1, GSTR-2, GSTR-3 monthly, and GSTR-9 annual forms.

E-commerce operators are required to file monthly GST returns on Form GSTR 8.

Form GSTR 1

  • GSTR 1 is a monthly statement filed for outward supplies or sales.  
  • Businesses registered under the Goods and Services Tax must file GSTR 1. 
  • The due date for submission of GSTR 1 for e-commerce sellers is the 10th of the following month.

Form GSTR 2

  • GSTR-2 is a monthly statement of the supply of goods and/or services received during the taxable period.
  • This allows the taxpayer to claim a tax refund on the purchase or deduct that amount from the tax payable on outward supplies.
  •  GSTR 2 is due on the 15th of the following month.

Form GSTR 3

  • GSTR-3 is a consolidated monthly statement detailing taxes collected and paid on shipments by registered e-commerce vendors/sellers.
  • This is an automatic completion process with Registrant’s GSTR-1 and GSTR-2.
  • The due date for filing the GSTR 3 return is the 20th of the following month.

Form GSTR 8

  • GSTR 8 is one of the most important forms that e-commerce operators should handle with great care.
  • GSTR 8 is a declaration that e-commerce operators must file monthly.
  • This includes details of supply to customers, both registered and unregistered, through the taxpayer e-commerce portal, including basic customer details, tax withheld (TCS) (1%),  tax payable, and tax paid.
  • The monthly due date for GSTR 8 is the 10th of the following month.

Form GSTR 9

  • All taxpayers registered under GST (including e-commerce sellers and operators) are required to file an annual return on a specific form.
  • GSTR-9 consists of details of deliveries sent and received under various custodians over a period of one year. ie. CGST, SGST, IGST.
  • Information provided in monthly and quarterly reports is aggregated throughout the year.
  • The due date for filing the GSTR-9 is December 31st of the previous year.

FAQs: Documents Required For GST Registration For E-Commerce

Is GST required for e-commerce?

Yes, GST registration is mandatory for all e-commerce operators, regardless of revenue. Every e-commerce operator must register with the GST either before commencing their business or within 30 days of doing so.

Can I use Amazon seller without GST?

No, GST registration is mandatory if you sell your goods through Amazon Seller.

Is GST required for small shops?

Yes, all small businesses must register for GST if they supply goods and services with an annual turnover of over Rs. 40 Lakhs and  Rs. 20 Lakhs/10 lakhs for northeastern states.

Is GSTIN number free?

Registration for GST and obtaining a GSTIN are both completely free.

Who pays GST on e-commerce?

The liability to pay GST is on the e-commerce operator/supplier of goods or services.

Can I trade without a GST number?

Yes, you can trade without a GST number. A trader who only engages in exempt goods or whose annual revenue is under Rs. 20 lakhs (but not engaged in interstate supplies) is not required to register under GST.

Is GST required to sell on Flipkart?

All merchants who sell on e-commerce platforms like Flipkart are required to pay GST based on the value of the goods sold.

Can I sell on my own website without GST?

No, without GST, you cannot sell on your website. Even if you are exempt from GST registration, you must still register for GST.

Wrapping up

Every e-commerce operator must file GST for an e-commerce business. Additionally, they must register in each state and union territory in which they operate. GST compliance has increased for the E-commerce industry, but it still benefits local suppliers as they can sell at the same tax rate in all states. This will bring more sellers online and allow them to offer the best service to their customers.

Hope you find this article useful. In the comments box below, feel free to express your opinions or ask questions.

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