Compliance

GST registration waiver for small online sellers (2025 update)

For years, selling on any marketplace meant mandatory GST registration. A 2025 update eased that for small, local sellers. Here's who qualifies, the limits, and what still needs registering.

Illustration: the 2025 GST registration waiver for small sellers
Rohan Mehta
Finance & Compliance
8 Jul 2026 · 6 min read

What changed in 2025

For years, selling through any marketplace meant mandatory GST registration — even for tiny sellers. A 2025 GST Council update eased that. Small sellers supplying goods through e-commerce operators can now stay unregistered up to the normal thresholds, as long as they sell within their own state. Here's who qualifies and who still doesn't.

Who qualifies

The relief is for small sellers under the usual limits — up to ₹40 lakh turnover for goods, ₹20 lakh for services — who sell through an e-commerce operator like a marketplace or ONDC. If you're under the threshold and selling locally, you may no longer need to register just because you're on a marketplace.

The intra-state condition

This is the key limit. The waiver applies to intra-state supply — selling to buyers in your own state. The moment you ship across state lines, the older rules can pull you back into mandatory registration. So the relief helps local sellers most, not those selling nationwide.

Why this matters for ONDC and small sellers

The change lowers the entry barrier for first-time and very small sellers. Someone testing a product on a marketplace or ONDC no longer has to register for GST on day one just to list. That removes a real hurdle that kept many small, informal sellers offline.

What still needs registration

Plenty. Cross the turnover threshold and you register. Sell inter-state and you likely register. Sell services beyond the services limit and you register. The waiver is a narrow relief for small, local, goods sellers — not a blanket exemption. Don't assume it covers you without checking.

Check before you rely on it

Rules like this roll out in stages, and the fine print matters. Before you decide not to register, confirm your exact situation — turnover, states, product type — with a qualified professional. This post explains the direction of the change, not your personal position. When in doubt, ask, then act.

Stay ready either way

Whether you register now or later, build clean, GST-ready records from the start. The Storemate keeps GST-correct invoicing ready to switch on, so crossing the threshold later is a setting change, not a scramble. This is a starting point, not tax advice; confirm your own case with a professional.

Frequently asked questions

Who qualifies for the 2025 GST registration waiver?

Small sellers under the usual limits — up to ₹40 lakh turnover for goods (₹20 lakh for services) — who sell goods through an e-commerce operator and stay within their own state.

Does the waiver apply to inter-state sales?

No. It applies only to intra-state supply. The moment you ship across state lines, the older rules can pull you back into mandatory registration.

Does the waiver mean I never need GST?

No — it's a narrow relief. Cross the turnover threshold, sell inter-state, or exceed the services limit and you still register. Confirm your own case with a professional.