GST for Online Sellers in India — Complete Guide to Registration, Returns & Compliance
Whether you sell on Amazon, Flipkart, Meesho, Shopify, or your own website — understand GST registration rules, TCS deduction, return filing obligations, ITC claims, and penalties for online sellers in India.
What is GST for Online Sellers? Understanding the Basics
GST (Goods and Services Tax) is a comprehensive indirect tax levied on the supply of goods and services in India. Under the CGST Act, 2017, online sellers — whether selling on e-commerce marketplaces like Amazon, Flipkart, Meesho, Myntra, or through their own websites/apps — are required to comply with GST regulations based on specific provisions designed exclusively for the e-commerce sector.
The government introduced Section 9(5) and Section 52 of the CGST Act, 2017 specifically to govern GST compliance for e-commerce operators and sellers on digital platforms. These provisions make online selling GST compliance unique compared to traditional brick-and-mortar businesses, with rules on TCS (Tax Collected at Source), mandatory registration, and reporting obligations that every online seller must understand.
Whether you are a first-time seller starting on Amazon FBA, a D2C brand running your own website, a reseller on Meesho, or a small artisan on Etsy India — GST compliance is non-negotiable. Failing to register or file GST returns can attract heavy penalties, suspension of seller account, and even prosecution under the GST law. This guide covers everything you need to know about GST registration for online sellers, GST return filing for e-commerce sellers, and TCS on online marketplace sellers.
🔑 Key Provisions Applicable
- Section 52 CGST Act — TCS by E-commerce Operators
- Section 9(5) CGST Act — Tax liability on notified services
- Section 24(ix) — Mandatory registration for e-com sellers
- Rule 83A CGST Rules — TCS credit to sellers
- GSTR-8 filing by Marketplace (Amazon, Flipkart etc.)
- No threshold limit exemption for marketplace sellers
- ITC available under Section 16 — claim input tax credit
- E-way Bill applicable for inter-state movement of goods
Is GST Mandatory for Online Sellers? Who Must Register?
The registration requirement for online sellers differs significantly from offline businesses. Here is the complete picture:
Sellers on E-commerce Marketplaces
If you sell through Amazon, Flipkart, Meesho, Nykaa, Myntra, Snapdeal, or ANY e-commerce operator, GST registration is compulsory regardless of your annual turnover. Even if you earn ₹1,000 per month, you must have GSTIN. This is mandated under Section 24(ix) of the CGST Act.
Sellers on Own Website / App
If you sell goods on your own website, WhatsApp, Instagram, or social media (NOT through an e-commerce operator), the normal threshold applies: ₹40 lakh for goods and ₹20 lakh for services (₹10 lakh for special category states). Once you cross this limit, registration is mandatory.
Dropshippers & Resellers
Dropshippers who act as intermediaries for supply without holding stock — if operating through an e-commerce platform, GST registration is mandatory. Pure service-based dropshippers must evaluate whether they are "suppliers through e-commerce operator" under the Act. When in doubt, register.
Freelancers / Digital Service Sellers
If you sell digital services (design, writing, coding, etc.) on platforms like Fiverr, Upwork, or Amazon (Kindle), GST registration depends on whether the platform is an "e-commerce operator" under Indian GST law. For exports, you may file LUT and claim zero-rated benefits. Check OIDAR rules for cross-border digital services.
How to Get GST Registration as an Online Seller — Complete Process
Follow this step-by-step process for GST registration for e-commerce and online selling businesses.
Determine Your Business Type & Collect Documents
Decide your entity type — Individual/Proprietorship, Partnership Firm, LLP, or Private Limited Company. Collect all required documents (PAN card, Aadhaar, bank details, address proof, passport photo). Online sellers on marketplaces like Amazon must mention their business category and products to be supplied during registration. See the Documents section below for a complete checklist.
Visit the GST Portal — gst.gov.in
Go to gst.gov.in → Services → Registration → New Registration. Select "Taxpayer" as the taxpayer type and choose your state, district. Enter your PAN, mobile number (linked to PAN/Aadhaar), and email ID. You will receive OTP on both mobile and email for verification. On successful verification, a Temporary Reference Number (TRN) is generated — valid for 15 days. Save this TRN carefully.
Fill & Submit Form GST REG-01
Log in using your TRN. Fill in all details in Form GST REG-01: business name, PAN, constitution, principal place of business address, additional places (warehouses, godowns), bank account details, and most importantly — the HSN codes of goods/services you intend to supply. For online sellers, mention all product categories accurately. Upload all supporting documents (see Documents section). Submit the form using DSC or EVC.
ARN Generation & Departmental Processing
After submission, an Application Reference Number (ARN) is generated. The GST officer reviews your application. If clarification is needed, they issue a Notice (REG-03) within 3 working days. Respond promptly using REG-04. If everything is in order, the officer approves the registration and issues your GSTIN within 7 working days. Track status at: gst.gov.in → Track Application Status.
Download GST Registration Certificate (REG-06)
Once approved, your GSTIN (15-digit GST Identification Number) is issued. Download Form GST REG-06 (Registration Certificate) from the portal. Your GSTIN will be required by every e-commerce marketplace (Amazon, Flipkart, etc.) before you can start selling. Update your GSTIN on all marketplaces where you are registered as a seller.
Set Up Compliance — Invoicing, Returns & Records
After GST registration, set up a proper GST-compliant invoicing system. Every sale must have a valid GST invoice with your GSTIN, HSN code, and applicable GST rate. Set up monthly reminders for filing GSTR-1 (outward supplies) and GSTR-3B (summary return with payment). Maintain digital records of all purchases, sales, and stock. See our guide on Steps After GST Registration.
Documents Required for GST Registration for Online Sellers
Keep these documents ready before starting your GST registration application to avoid delays and rejections.
🧑 Individual / Proprietorship
- PAN Card of Proprietor
- Aadhaar Card (mandatory for e-KYC)
- Passport-size photograph
- Bank Account — Cancel cheque / Passbook front page
- Principal Place of Business — Electricity bill / Rent agreement
- GST-signed declaration (if rented premises)
- Mobile number linked to Aadhaar (for OTP)
- Email ID (active)
🏢 Partnership / LLP / Company
- PAN Card of Entity
- PAN Card of all Partners/Directors
- Aadhaar Card of authorized signatory
- Certificate of Incorporation / Partnership Deed
- Board Resolution / Authorization Letter
- Business Address Proof (Electricity Bill, NOC)
- Cancelled Cheque of Business Bank Account
- Digital Signature Certificate (Class 2 or 3)
📦 Additional for Online / E-commerce Sellers
- Details of all products/services to be sold (HSN Codes)
- Warehouse/godown address if different from principal place
- Amazon / Flipkart Seller Central account details (for reference)
- Bank account where marketplace settlements are received
- IEC Certificate (if selling on international marketplaces)
- Trademark certificate (if applicable)
- E-commerce platform's seller agreement copy (optional but useful)
Benefits of GST Registration for Online Sellers
GST compliance is not just a legal obligation — it offers real business advantages to online sellers.
Claim Input Tax Credit (ITC)
Claim ITC on purchases like inventory, packaging materials, courier services, advertising, and office supplies — reducing your effective GST cost significantly. Learn more about ITC under GST.
TCS Credit Adjustment
The 1% TCS deducted by Amazon/Flipkart from your settlements is reflected in your GSTR-2A automatically and can be claimed as credit or refund when filing GSTR-3B — reducing your cash tax outflow.
Sell Across India — No State Barriers
With a valid GSTIN, you can sell goods pan-India without any restriction. GST has eliminated entry taxes, octroi, and state-level barriers — making inter-state e-commerce smooth and cost-effective.
Business Credibility & Growth
A GSTIN builds trust with customers, suppliers, and marketplaces. Many B2B buyers require invoices with GSTIN to claim ITC. GST-registered businesses also get better access to business loans and MSME schemes.
Legal Protection
Operating with a valid GSTIN protects you from legal action, notice, and penalties. It also allows you to legally issue credit notes, debit notes, and handle returns/refunds under GST provisions.
Accurate Financial Records
GST compliance forces structured bookkeeping. Your auto-populated GSTR-2A, reconciliation reports from marketplaces, and monthly filing cycles ensure you always have clean, audit-ready financial records.
GST Rules & Legal Provisions for Online Sellers
Key sections of the CGST Act, 2017 that every online seller must be aware of.
📜 Key Sections — CGST Act 2017
- Section 24(ix): Mandatory registration for persons making supply through electronic commerce operator, regardless of turnover threshold
- Section 52: Every e-commerce operator shall collect 1% TCS on the net value of taxable supplies made through its platform
- Section 9(5): Notified services (like cab aggregators, food delivery) — tax liability shifts to the e-commerce operator, not the service provider
- Section 16: Conditions to claim Input Tax Credit — purchase must be for business purpose, supplier must have paid tax, invoice should be in GSTR-2B
- Section 39: Every registered person must file periodic returns (GSTR-1 and GSTR-3B)
- Section 122: Penalty for failure to register, non-filing, or tax evasion
⚙️ TCS Mechanics — How It Works
- What is TCS? Tax Collected at Source (TCS) is the 1% GST collected by the marketplace (Amazon, Flipkart) from YOUR payment before remitting settlement
- Rate: 0.5% CGST + 0.5% SGST (intra-state) OR 1% IGST (inter-state) on NET taxable value
- GSTR-8: Marketplace files GSTR-8 monthly, reporting TCS collected from each seller. This auto-populates in YOUR GSTR-2A/2B
- Claim as Credit: View your TCS credit in GSTR-2A → Available in Electronic Cash Ledger → Adjust against your GSTR-3B tax liability or claim refund
- Refund Eligibility: If your output tax is less than TCS credit, you can claim the excess as refund under Section 54
- Practical Example: If marketplace settlement is ₹1,00,000 and TCS = ₹1,000 → You receive ₹99,000. The ₹1,000 is available as GST credit.
📋 GST Return Filing Schedule for Online Sellers
| Return Form | Who Files? | Frequency | Due Date | Details |
|---|---|---|---|---|
| GSTR-1 | All registered sellers | Monthly / Quarterly (QRMP) | 11th of next month / 13th of month after quarter | Report all outward supplies (sales invoices) |
| GSTR-3B | All registered sellers | Monthly / Quarterly (QRMP) | 20th of next month | Summary return — declare tax liability & pay GST |
| GSTR-8 | E-commerce Operator (Amazon, Flipkart) | Monthly | 10th of next month | TCS details — seller can view in GSTR-2A |
| GSTR-9 | Sellers with turnover >₹2 crore | Annual | 31st December | Annual reconciliation of all GST returns |
Common GST Mistakes Made by Online Sellers
These are the most common and costly GST errors we see from e-commerce and online sellers in India.
❌ Selling Without GST Registration
Many new sellers on Amazon and Flipkart start selling without obtaining GSTIN. This is a direct violation of Section 24(ix) of CGST Act and can result in cancellation of seller account and heavy penalties under Section 122.
❌ Wrong HSN Code in Invoices
Using an incorrect or mismatched HSN code leads to wrong GST rate application. Amazon and other marketplaces also use your HSN code to verify tax compliance. Wrong HSN can attract scrutiny and demand of differential tax.
❌ Not Reconciling TCS Credits
Most sellers completely forget to check their GSTR-2A for TCS deducted by marketplaces. Unclaimed TCS credit results in excess tax payment and cash flow losses — sometimes amounting to lakhs per year.
❌ Opting for Composition Scheme
Online sellers on e-commerce platforms CANNOT opt for the Composition Scheme under Section 10. Doing so is illegal and will result in demand of differential tax, interest, and penalties retroactively. Always register as a regular taxpayer.
❌ Missing GSTR-1 Data for Returns
Not reporting all marketplace sales invoices in GSTR-1 causes mismatch with the data reported by the marketplace in GSTR-8. GST officers can trigger notices based on such mismatches in reconciliation.
❌ ITC Claimed on Blocked Credits
Sellers often incorrectly claim ITC on personal use items, food expenses, motor vehicles, or items not used for business. Blocked credits under Section 17(5) are not eligible for ITC. Learn about Blocked Credits in GST.
GST Penalties & Risks for Non-Compliant Online Sellers
Ignorance of GST law is not an excuse. Here is what happens if you fail to comply with online seller GST obligations.
| Offence | Section | Penalty | Severity |
|---|---|---|---|
| Failure to obtain GST registration when mandatory | Sec. 122(1)(xi) | ₹10,000 or tax evaded (whichever is higher) | High |
| Non-filing / Late filing of GSTR-3B (Nil return) | Sec. 47(1) | ₹20/day (Nil return) or ₹50/day — max ₹10,000 per return | Medium |
| Non-filing / Late filing of GSTR-1 | Sec. 47(1) | ₹200/day (₹100 CGST + ₹100 SGST) — max ₹10,000 | Medium |
| Interest on late/short GST payment | Sec. 50 | 18% per annum on unpaid GST amount | High |
| Fraudulent ITC claim or tax evasion | Sec. 122(1) | 100% of tax evaded — minimum ₹10,000 | Very High |
| Issuing invoice without supply (Fake invoice) | Sec. 122(1)(ii) | 100% of ITC availed — criminal prosecution possible | Severe |
| Wrongly claiming Composition Scheme | Sec. 10(2) | Retrospective tax demand + 18% interest + 100% penalty | High |
| Operating without e-way bill for inter-state goods movement | Sec. 129 | Detention of goods + ₹10,000 or tax (higher of the two) | Medium |
For a detailed understanding of penalties, read: GST Prosecution, Penalty & Procedure Guide | GST Late Fees & Interest Guide
GST Compliance for Different Online Selling Platforms
Each platform has unique GST considerations. Select your selling platform below:
🛒 GST for Amazon Sellers in India
Amazon India operates as an e-commerce operator under Section 52 of the CGST Act. As an Amazon seller, GST registration is mandatory irrespective of turnover. Amazon deducts 1% TCS from your account settlement and deposits it with the government. You can view this TCS credit in your GSTR-2A and claim it while filing GSTR-3B.
For Amazon FBA (Fulfilled by Amazon) sellers, note that stock transfer to Amazon fulfillment centers in other states is a branch transfer / stock transfer and may require registration in those states (especially if stored for extended periods). Always check if you need multi-state GST registration based on your FBA warehouse locations.
- GSTIN mandatory before listing any product on Amazon Seller Central
- Amazon files GSTR-8 by 10th of every month — check your GSTR-2A for TCS entries
- For Amazon Global Selling (exports), file LUT and charge 0% GST on exports
- Amazon Business sellers must issue B2B invoices with buyer's GSTIN
- Use Amazon's tax settings to configure correct GST rates per product category
- Amazon commission / marketplace fee — you can claim ITC on this as a business expense
🛍️ GST for Flipkart Sellers
Flipkart, like Amazon, is an e-commerce operator under CGST Act. All Flipkart sellers must have a valid GSTIN. Flipkart deducts 1% TCS and files GSTR-8 monthly. Flipkart also offers Flipkart Advantage (fulfillment service) — sellers storing goods in Flipkart warehouses across states may need to evaluate multi-state GST registration requirements.
- Flipkart's seller dashboard provides downloadable GST reports for reconciliation
- Flipkart deducts TCS on net taxable supply value (after returns/cancellations)
- For Flipkart Ads spend — claim ITC on advertising expenses as business input
- Products returned by customers — issue Credit Note within 30 days of return and adjust in GSTR-1
- Flipkart Wholesale is a B2B platform — ensure all invoices carry buyer's GSTIN
- Flipkart ONDC integration — same GST rules apply as regular marketplace
👗 GST for Meesho Sellers & Resellers
Meesho is one of India's fastest-growing social commerce platforms and operates as an e-commerce operator. GST registration is mandatory for all Meesho suppliers who list products directly. However, Meesho resellers (who resell products listed by others without holding stock) need to evaluate whether they are suppliers under the Act — generally, pure resellers acting as referral agents may not need GST registration unless their commission income crosses the threshold.
- Meesho suppliers (who supply goods) must have GSTIN — no exception
- Meesho deducts TCS and files GSTR-8 — check your GSTR-2A monthly
- Meesho's zero-commission model does not exempt you from GST compliance
- Many Meesho sellers sell clothing — check correct GST rate: 5% (up to ₹999), 12% (above ₹999)
- Use HSN Rate Finder to identify correct GST rate for your products
- Meesho provides seller reports — use them to reconcile with GSTR-1 data
🌐 GST for Sellers on Own Website / D2C Brands
If you sell products on your own website (built on Shopify, WooCommerce, Magento, etc.) and manage your own delivery, you are NOT selling through an e-commerce operator. This means the threshold exemption applies — you need GST registration only if turnover exceeds ₹40 lakh (goods) or ₹20 lakh (services). However, if you also sell on Amazon/Flipkart simultaneously, GST registration becomes mandatory and applies to your website sales too.
- No TCS deduction — you directly collect full payment from customers
- Payment gateways (Razorpay, PayU) are NOT e-commerce operators — no TCS by them
- No GSTR-8 applicable — you file only GSTR-1 and GSTR-3B
- Must issue GST invoice for each sale; customers can claim ITC if B2B
- Shipping charges collected from customers are taxable supply — charge correct GST
- International orders — exports are zero-rated. File LUT and claim ITC refund. See LUT/Bond Guide
📱 GST for Social Commerce — Instagram, WhatsApp, YouTube Sellers
Selling through Instagram posts, WhatsApp groups, or YouTube channel is increasingly popular in India. If you sell through these social media channels DIRECTLY (accepting payment via UPI, bank transfer), you are NOT selling through an e-commerce operator. The normal threshold limit applies (₹40L for goods, ₹20L for services). However, be careful — if your products are shipped via a third-party logistics aggregator that IS classified as an e-commerce operator, different rules may apply.
- WhatsApp/Instagram direct sales — threshold limit of ₹40L/₹20L applies
- Social media influencers selling their own products — same rules as own website
- Receiving affiliate commissions — this is income from services; GST applicable if commission > ₹20L per year
- YouTube AdSense income — export of service to Google (foreign entity); file LUT, claim ITC refund
- Brand deals and collaborations — issue GST invoice; check OIDAR rules for foreign brand payments
- ONDC-based selling through social platforms — e-commerce operator rules may apply; verify before listing
GST Compliance Comparison — Marketplace vs. Own Website vs. Social Selling
| Feature | Amazon / Flipkart (Marketplace) | Own Website (D2C) | Social Commerce (Instagram/WhatsApp) |
|---|---|---|---|
| GST Registration Required | ✔ Mandatory (no threshold) | Only if turnover > ₹40L (goods) / ₹20L (services) | Only if turnover > ₹40L / ₹20L |
| TCS Deduction | ✔ 1% by marketplace | ✗ No TCS | ✗ No TCS |
| Composition Scheme Allowed | ✗ Not Allowed | ✔ Allowed (if eligible) | ✔ Allowed (if eligible) |
| GSTR-8 (by Operator) | ✔ Filed by marketplace | ✗ Not applicable | ✗ Not applicable |
| ITC Available | ✔ Yes | ✔ Yes (if registered) | ✔ Yes (if registered) |
| Returns to File | GSTR-1 + GSTR-3B (+ GSTR-9 if >₹2Cr) | GSTR-1 + GSTR-3B (if registered) | GSTR-1 + GSTR-3B (if registered) |
| Multi-State Registration | May be required (FBA warehouses) | Generally not required | Generally not required |
| E-Way Bill for Shipments | ✔ For >₹50,000 inter-state | ✔ For >₹50,000 inter-state | ✔ For >₹50,000 inter-state |
GST for Online Sellers — Your Questions Answered
Expert answers to the most common GST questions asked by Amazon, Flipkart, Meesho sellers and D2C business owners in India.
Yes — GST registration is compulsory for ALL sellers on Amazon, Flipkart, Meesho, Myntra, Snapdeal, and any other e-commerce marketplace, regardless of annual turnover. This is mandated under Section 24(ix) of the CGST Act, 2017, which explicitly removes the threshold limit exemption for persons making supply through an electronic commerce operator. Even if you earn ₹500 per month on Amazon, you are legally required to obtain a valid GSTIN before listing any product.
TCS (Tax Collected at Source) under Section 52 of the CGST Act is a 1% GST amount that e-commerce operators (Amazon, Flipkart, etc.) deduct from your settlement payment before transferring it to you. The rate is 0.5% CGST + 0.5% SGST for intra-state supplies or 1% IGST for inter-state supplies, calculated on the net taxable value of your sales.
Practical Example: You make ₹1,00,000 in sales. Amazon remits ₹99,000 to you and deposits ₹1,000 as TCS with the government. This ₹1,000 appears in your GSTR-2A (auto-populated from Amazon's GSTR-8 filing) and can be claimed as credit against your GST liability in GSTR-3B — or taken as a refund if your output tax is lower.
No. Sellers supplying goods or services through e-commerce operators are explicitly barred from opting for the Composition Scheme under Section 10(2)(d) of the CGST Act. If you sell on Amazon, Flipkart, or any marketplace, you must register as a regular GST taxpayer and file complete returns — GSTR-1 and GSTR-3B.
Wrongly opting for the Composition Scheme as an e-commerce seller can result in retrospective tax demand, 18% interest, and 100% penalty on the tax involved. Only sellers who sell exclusively through their own website or physical store (not through any e-commerce operator) can evaluate Composition Scheme eligibility.
As a GST-registered online seller, you are required to file the following returns:
→ GSTR-1 — Report all outward sales invoices. Due by 11th of the following month (monthly filers) or 13th of the month after the quarter ends (QRMP filers).
→ GSTR-3B — Summary return to declare total tax liability and pay GST. Due by 20th of the following month.
→ GSTR-9 — Annual return, applicable if your aggregate turnover exceeds ₹2 crore. Due by 31st December each year.
If your turnover is up to ₹5 crore, you may opt for the QRMP Scheme — file GSTR-1 and GSTR-3B quarterly, with monthly tax payment via PMT-06 challan.
If you sell goods directly through Instagram DMs, WhatsApp groups, or Facebook — and customers pay you directly via UPI or bank transfer — you are not considered to be selling through an e-commerce operator under the CGST Act. In this case, the standard threshold exemption applies: ₹40 lakh for goods or ₹20 lakh for services (₹10 lakh in special category states such as Manipur and Mizoram). You must register only when your annual turnover crosses this limit.
However, if you simultaneously list products on Amazon or Flipkart alongside your social selling, GST registration becomes mandatory for all your sales — including the social media channel.
Yes. As a regular GST-registered online seller, you are fully eligible to claim Input Tax Credit (ITC) on all purchases made for your business. This includes raw materials, inventory, packaging materials, courier and logistics services, advertising spend (Amazon Sponsored Ads, Google Ads), software subscriptions, and other business-related expenses.
ITC must be claimed as per the conditions under Section 16 of the CGST Act — the purchase must appear in your GSTR-2B, the supplier must have paid tax, and the goods or services must be used for business purposes. Blocked credits under Section 17(5) — such as personal-use items, food, and motor vehicles — cannot be claimed.
No — the GST rate on a product does not change because it is sold online. The same GST slab (0%, 5%, 12%, 18%, or 28%) applies whether you sell in a physical store, on Amazon, or through your own website. The GST rate is determined by the product's HSN code, not the selling channel.
Example: Clothing priced up to ₹999 attracts 5% GST; clothing above ₹999 attracts 12% — regardless of whether it is sold on Meesho or in a retail outlet. Use our HSN Rate Finder to identify the correct GST rate for your products. The only unique aspect of online selling is the TCS mechanism — where the marketplace collects 1% from your settlement — which is not an extra tax but a prepayment adjusted against your GST liability.
This is one of the most critical — and most overlooked — compliance issues for Amazon FBA sellers. When Amazon stores your inventory at fulfillment centers in different states (such as Karnataka, Maharashtra, or Haryana), you may be required to obtain GST registration in each of those states. Moving stock from your home state to an Amazon warehouse in another state is treated as a stock transfer or branch transfer (supply to self), which requires registration in both the origin and destination states.
Many FBA sellers receive GST notices precisely because they failed to register in all states where their inventory is stored. We strongly recommend consulting a GST expert to map your FBA warehouse footprint and ensure multi-state compliance. Contact DisyTax for a comprehensive FBA GST compliance review.
Returns are a routine part of e-commerce. Under GST, when a customer returns a product, you must issue a Credit Note to reverse the original supply. A credit note must be issued by the earlier of: 30th September of the following financial year OR the date of filing the annual return for that year — whichever comes first.
Credit note details are reported in GSTR-1 under Table 9B, which reduces your output tax liability for that period. The TCS that was deducted by Amazon or Flipkart on the original sale gets adjusted by the marketplace in their subsequent GSTR-8 filings. For a complete understanding, read our guide on Debit Note & Credit Note under GST.
Non-compliance with GST return filing obligations carries serious consequences for online sellers:
(1) Late Fees: ₹50 per day for GSTR-3B and ₹200 per day for GSTR-1 (₹100 CGST + ₹100 SGST), accumulating up to ₹10,000 per return.
(2) 18% Annual Interest: Charged on any GST amount that remains unpaid beyond the due date.
(3) GSTR-1 Blocked: You cannot file GSTR-1 for a period if the corresponding GSTR-3B has not been filed.
(4) Marketplace Account Suspension: Amazon and Flipkart actively cross-check GST compliance and can suspend your seller account for non-filing.
(5) Best Judgment Assessment: Under Section 62, a GST officer can determine your tax liability unilaterally if returns are not filed.
(6) GST Registration Cancellation: Persistent non-filing can lead to cancellation of your GST registration. See: GST Late Fees & Interest — Complete Guide.
Related GST Guides You Must Read
Deepen your GST knowledge with these expert-written guides from DisyTax.
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