GST Excellence for Amazon India Sellers

Selling on Amazon is a 'Continuous Supply of Services/Goods' across state borders, making GST compliance both mandatory and complex.

1. Mandatory Registration

Unlike physical shops, e-commerce sellers need GST from the very first sale, regardless of turnover.

2. Additional Place of Business (APOB)

If you use Amazon FBA (Fulfillment by Amazon), you must add Amazon's Warehouse address as an 'Additional Place of Business' in your GST registration for that state.

3. Managing TCS (Tax Collected at Source)

Amazon collects 1% TCS from your sales and pays it to the government. You can claim this back into your electronic cash ledger to pay your GST liabilities.

4. ITC on Marketplace Fees

Don't forget that Amazon charges 18% GST on its referral fees, storage fees, and shipping fees. Ensure your GSTIN is updated on your seller central account to claim this input tax credit.

Expert Tip: Use automated GST reconciliation tools to ensure your sales data matches the monthly GSTR-1 filings to avoid notices.