Frequently Asked Questions by Ecommerce Sellers
GST Services FAQs
Q1. Is GST compulsory for e-commerce sellers?
Yes, GST registration is mandatory for all e-commerce sellers, irrespective of turnover. Even sellers with zero or low turnover must register under GST if they sell through online marketplaces.
Q2. Can e-commerce sellers opt for the Composition Scheme?
No, e-commerce sellers are not eligible for the GST Composition Scheme. Sellers selling through e-commerce platforms must register under the regular GST scheme.
Q3. Which GST returns are mandatory for e-commerce sellers?
E-commerce sellers must regularly file GSTR-1 (sales return) and GSTR-3B (summary return). Additionally, the annual return (GSTR-9) is applicable based on turnover limits.
Q4. What is TCS in e-commerce GST?
TCS (Tax Collected at Source) is deducted by e-commerce operators like Amazon and Flipkart on behalf of sellers. This amount is deposited with the GST department and reflects in the seller’s GST account.
Q5. How can e-commerce sellers claim TCS credit?
TCS credit deducted by the marketplace can be claimed by the seller while filing GSTR-3B, after it appears in GSTR-2A or GSTR-2B.
Q6. What happens if GST returns are not filed on time?
Late filing of GST returns may lead to late fees, interest, blocking of GST number, and even suspension of seller accounts on e-commerce platforms.
Q7. Can GST registration be cancelled for e-commerce sellers?
Yes, GST registration can be cancelled if the seller stops business operations or no longer sells online. However, all pending returns and liabilities must be cleared before cancellation.
Registration Services FAQs
Q1. What registrations are required to sell on Amazon or Flipkart?
To sell on Amazon or Flipkart, sellers require GST registration, a current bank account, and a valid business registration such as Proprietorship, Partnership, LLP, or Company.
Q2. Is GST required to sell on Meesho?
Yes, GST registration is mandatory for selling on Meesho. Sellers must provide a valid GSTIN to complete seller onboarding.
Q3. Can individuals register as e-commerce sellers?
Yes, individuals can register as proprietors and sell products online under their own name or brand.
Q4. What documents are required for e-commerce seller registration?
Common documents include PAN, Aadhaar, address proof, bank account details, and business proof such as shop address or virtual office documents.
Q5. How long does e-commerce seller registration take?
GST and related registrations for e-commerce sellers generally take 3–7 working days, subject to document verification and approval.
Q6. Can a home address be used for e-commerce GST registration?
Yes, sellers can use their residential address as the business address for GST registration, provided valid address proof and owner consent are available.
Q7. Can one GST be used for multiple e-commerce platforms?
Yes, a single GST registration can be used to sell on multiple e-commerce platforms such as Amazon, Flipkart, Meesho, and others.
VPOB & APOB FAQs
Q1. Is VPOB mandatory for e-commerce GST registration?
Yes, declaring a valid Principal Place of Business (VPOB) is mandatory for e-commerce GST registration. VPOB is the primary address of the seller where business records, invoices, and GST-related documents are maintained. Without a valid VPOB, GST registration for e-commerce selling is not possible.
Q2. Can e-commerce sellers use a virtual address as VPOB?
Yes, e-commerce sellers are allowed to use a virtual office address as their VPOB, provided it is supported with proper GST-compliant documents such as a rent agreement, No Objection Certificate (NOC), and utility bill. The address must be verifiable by GST authorities if required.
Q3. What is APOB for an e-commerce seller?
APOB (Additional Place of Business) refers to any additional location used by an e-commerce seller apart from the principal address. This may include warehouses, godowns, storage units, or packing locations from where goods are stored or dispatched.
Q4. Is APOB required for Amazon or Flipkart warehouses?
APOB is required only if the warehouse is owned or rented by the seller. If the warehouse is operated and managed by marketplaces like Amazon or Flipkart (such as FBA warehouses), APOB is generally not required to be added under the seller’s GST registration.
Q5. Can an e-commerce seller add multiple APOBs?
Yes, an e-commerce seller can add multiple APOBs under a single GST registration. This is useful for sellers operating from multiple warehouses or storage locations within the same state.
Q6. Is GST amendment required to add APOB?
Yes, adding, removing, or modifying an APOB requires filing a GST amendment application on the GST portal. The amendment must be approved by the GST department before it becomes effective.
Q7. Does GST officer verify VPOB/APOB for e-commerce sellers?
Yes, GST officers may conduct physical or online verification of the declared VPOB or APOB. Therefore, it is important that all addresses are genuine, accessible, and supported by valid documentation.
Grow Your Business
A Virtual Office provides a business address for GST registration, facilitating multi-state operations, APOB approvals, and compliance without physical space. We are a private consultancy service and not affiliated with any government authority.
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