Compliance

GST for online sellers in India: the 2026 rules, explained simply

The ₹40 lakh threshold, the marketplace exception that catches everyone, TCS, and what changed in 2026 — a plain-English guide to staying compliant without a CA on speed dial.

Illustration: GST rules for online sellers in India
Rohan Mehta
Finance & Compliance
4 Jul 2026 · 7 min read

Do you even need GST registration?

It depends on where you sell. Sell only through your own website, and if your turnover is below ₹40 lakh for goods (₹20 lakh for services), you can operate without GST registration. The moment you sell through a marketplace, that comfort disappears.

The marketplace rule that trips everyone up

Sell on Amazon, Flipkart, Meesho, Myntra, or any online marketplace, and GST registration has long been mandatory — whatever your turnover. A 2025 update eased this for small sellers who stay within their own state. But for most marketplace sellers, the rule still holds, and the threshold exemption does not apply. It's the most common mistake new sellers make. They start selling, then discover the rule only when their payouts are held.

TCS, without the jargon

Marketplaces collect Tax Collected at Source: 1% of your net taxable sales (0.5% CGST + 0.5% SGST). They deposit it against your GSTIN. It is not an extra tax. You claim it back as a credit and adjust it against what you owe. The catch: you can only claim it if you are registered and filing. That's another reason marketplace selling and GST go hand in hand.

What changed recently

A recent update removed the old ₹1,000 floor for input-tax refunds on exports. Small sellers can now reclaim every rupee of GST paid on packaging, raw materials, and shipping — not just amounts above a cutoff. For a small brand shipping abroad, that's real money that used to leak away.

If you hold stock in multiple states

Storing stock in a third-party or fulfilment warehouse has GST consequences. That warehouse must be listed as an Additional Place of Business on your certificate. If it is in another state, you usually need a separate registration there. Plan your warehouse locations before you sign a logistics contract.

Filing rhythm and the composition trap

E-commerce sellers file regular monthly returns, whatever the turnover. You are also excluded from the Composition Scheme. So the simple quarterly option many small businesses use is off the table. Set a fixed monthly date and keep invoices clean, and filing becomes routine instead of a scramble.

Let your store handle the invoicing

Most GST pain comes from invoices that don't add up. Wrong tax rates. Missing GSTINs. HSN codes left blank. The Storemate applies GST at checkout and generates compliant invoices automatically. The tax math is right on every order, not something you reconcile by hand at month-end. This guide is a starting point, not tax advice — for anything unusual, talk to a qualified professional.

Frequently asked questions

Do I need GST registration to sell online in India?

If you sell only on your own website below ₹40 lakh turnover for goods (₹20 lakh for services), you can operate without it. Selling on a marketplace usually requires registration.

What is TCS for e-commerce sellers?

Marketplaces collect Tax Collected at Source — 1% of your net taxable sales — and deposit it against your GSTIN. It is not an extra tax; you claim it back when you file.

Which GST returns do online sellers file?

Most e-commerce sellers file GSTR-1 (sales detail) and GSTR-3B (monthly summary and payment) every month, and are excluded from the Composition Scheme.