E-Commerce Supplier or E-Commerce Seller is a person who sells goods or services through a digital platform owned and managed by an e-commerce operator. Eg: Seller of mobile phone on Amazon



  • Registration is mandatory irrespective of turnover for e-commerce seller of goods

  • Registration is mandatory if turnover exceeds the applicable threshold limit of Rs.40 lacs or Rs.20 lacs for e-commerce seller of services

  • Liable to charge GST on the goods or services sold to the customers at the applicable GST Rate

  • Receives payment from the e-commerce operator after deduction of TCS @1% on the value of goods or services sold through their platform

  • Can claim credit of TCS collected by the e-commerce operator by filing GST Return on the GST Portal

  • File GSTR-3B on or before 20th of next month for payment of GST charged on sales

  • File GSTR-1 monthly or quarterly based on the turnover of sales


Read more - What is the impact of GST on an E-Commerce Supplier?