GST registration for selling on Flipkart

Registration rules for marketplace sellers

Section 24 makes registration compulsory for anyone supplying goods through an e-commerce operator required to collect TCS. Since 1 October 2023, sellers making only intra-state goods supplies through e-commerce, with turnover below the threshold, can sell without registration by obtaining an enrolment number on the GST portal against their PAN, for one state. Check with the platform whether this onboarding is available before relying on it.

Anyone shipping to buyers in other states needs a regular registration.

Practical issues Flipkart sellers face

Sellers often register one GSTIN in their home state but list stock in warehouses elsewhere. Each state where your goods are stored needs its own registration, and stock movements between your own GSTINs are taxable supplies needing invoices.

Another frequent problem is high returns in fashion and electronics. Since TCS is calculated on net taxable value, returns lower the figure in GSTR-8. Your GSTR-1 should show the same net picture, with credit notes for returns.

Monthly checklist

• Download the marketplace sales and settlement report and map it to GSTR-1
• Compare your sales with the GSTR-8 figures visible on the portal
• Accept the TCS credit so it moves to your cash ledger
• Claim ITC on commission and logistics fee invoices through GSTR-2B and check them in IMS
• Keep HSN codes on listings consistent with your invoices

Notices and how to avoid them

Mismatches between what the marketplace reports and what you report are visible to the department. They can lead to ASMT-10 scrutiny or a DRC-01B intimation, which needs a Part B reply within 7 days. Reconciling every month is far easier than explaining a year of differences later.

Remember too that your GSTR-3B output liability is auto-populated from GSTR-1 and locked, so errors in GSTR-1 flow straight into tax payable. If you spot a mistake, correct it through GSTR-1A for the same period or in the next GSTR-1. A CA can register you, add warehouse locations and run the monthly reconciliation.

Get it handled for you

Need GST registration done right the first time? Our chartered accountants prepare the documents, file the application and handle any query, so you do not have to visit the GST office. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.