GST for Amazon sellers — registration, TCS and monthly filing handled by a registered practitioner
Amazon will not activate a taxable-goods listing without a GSTIN, and the law backs the platform up. We register you, claim your TCS every month, and keep GSTR-1 and GSTR-3B reconciled with your Amazon reports — for a flat ₹499 a month.
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Why the ₹40-lakh threshold does not apply to you
Most Gujarat traders can wait until aggregate turnover crosses ₹40 lakh before registering for GST. An Amazon seller cannot. Section 24(ix) of the CGST Act makes registration compulsory for anyone supplying goods through an e-commerce operator that collects tax at source — and Amazon is exactly such an operator. The obligation begins before your first order ships, whatever your expected sales.
Amazon enforces this at the door: Seller Central verifies your GSTIN against the portal during onboarding and will not activate taxable listings without it. Only sellers dealing exclusively in GST-exempt goods can list without one.
One narrow carve-out exists. Since 1 October 2023, an unregistered person below the threshold may sell goods through e-commerce within their own state only, using an enrolment number instead of a GSTIN. On Amazon this is rarely usable — the fulfilment network and national customer base mean orders cross state lines as a matter of course, which is precisely what the carve-out prohibits. Our article on GST for online sellers has the fuller legal picture.
The registration itself follows the standard REG-01 route on gst.gov.in — no government fee, Aadhaar authentication, approval typically within 7 working days for clean applications. Documents and steps are on our GST registration page.
The 0.5% Amazon keeps back — and how you get it back
Every settlement report you download will show a deduction labelled TCS. Under Section 52, Amazon must collect tax at source on the net taxable value of supplies made through it. The current rate is 0.5% — split as 0.25% CGST + 0.25% SGST on intra-state orders, or 0.5% IGST on inter-state ones — halved from 1% with effect from 10 July 2024 by Notification 15/2024-CT. Many guides still quote the old 1% figure; treat anything written before mid-2024 with caution.
TCS is not a cost. It is your money parked with the government. The cycle runs like this:
- Amazon collects0.5% of net taxable supplies is withheld from settlements through the month. "Net" matters — customer returns reduce the base.
- Amazon files GSTR-8By the 10th of the following month, Amazon reports the TCS against your GSTIN.
- You claim the creditThe reported amount appears on the portal for you to claim; once claimed, it lands in your electronic cash ledger. Portal screens change from time to time — confirm the current flow on gst.gov.in, or leave it to us.
- You pay tax with itThe cash-ledger balance offsets your GSTR-3B liability rupee for rupee, alongside input tax credit.
Two habits separate tidy Amazon sellers from stressed ones: matching the TCS reported in GSTR-8 against Amazon's own tax reports, and matching both against your GSTR-1 figures. Mismatches — usually returns booked in different months — are far easier to fix in the month they occur than in an annual clean-up.
Fulfilment by Amazon: where your stock sits decides where you register
FBA changes your GST footprint in a way many sellers discover late: each Amazon warehouse holding your stock is a place of business for GST purposes.
- Fulfilment centre in your own state: the warehouse is generally added to your existing registration as an additional place of business (APOB) through a non-core amendment — see our GST amendment page for how amendments work.
- Fulfilment centre in another state: because GST registration is state-wise, holding stock there typically requires a separate registration in that state, each with its own returns.
Amazon publishes the address details and documents it expects for each fulfilment centre inside Seller Central, and requirements can differ by location — follow the platform's current instructions rather than a generic checklist. Our practical advice: do not enrol in every centre on day one. Each out-of-state registration multiplies your filing load; start near Gujarat and expand when volumes justify it.
Self-ship sellers can skip this section
If you fulfil orders from your own premises, your registered address is usually your only place of business — no APOB work arises.
The monthly rhythm of a registered Amazon seller
For a regular monthly filer, the dates look like this:
| Date | What happens | Who acts |
|---|---|---|
| 10th | Amazon files GSTR-8 reporting your TCS | Amazon |
| 11th | GSTR-1 due — your outward supplies, reconciled to Amazon's reports | You / us |
| After GSTR-8 | Claim the month's TCS into your cash ledger | You / us |
| 20th | GSTR-3B due — liability paid using ITC, TCS credit and cash | You / us |
Sellers with turnover up to ₹5 crore may opt for the QRMP scheme and file quarterly instead. Note that since the July 2025 tax period, auto-populated values in GSTR-3B are locked — errors must be corrected through GSTR-1A before filing, which rewards getting GSTR-1 right the first time.
Miss the rhythm and costs stack quickly: daily late fees, 18% interest on late-paid tax, and — after six months of non-filing — the risk of cancellation proceedings. Exact figures are in GST late fees and interest.
What ₹499 a month buys you
Harsiddhi Services is run with a registered GST practitioner (PID 242000004888GPL) on the file — not a data-entry reseller. Two flat fees, both fixed in writing before any work starts:
- ₹499 one-time — registration: documents, REG-01 filing, Aadhaar-authentication guidance and query replies, through to your GSTIN certificate. The government charges no fee for registration itself.
- ₹499 per month — filing: GSTR-1 and GSTR-3B prepared from your Amazon reports, monthly TCS claiming, ITC on Amazon's fee invoices captured, and a short summary of what was filed and paid.
Full pricing for the GST vertical, including annual returns, is on the GST pricing page. For deeper GST-specialist resources, our dedicated site GujaratGST.in covers the subject at practitioner depth.
When you do not need this service — and what we cannot do
Read before you pay anyone
If you sell only GST-exempt goods, Amazon lets you list without a GSTIN and you may not need registration at all. Comfortable on the portal? Registration is free of government fee and you can file REG-01 yourself — our fee buys accuracy and time, not access. And plainly: we are facilitators, not a government body. We cannot guarantee approval, speed up the officer's queue, or make TCS credits appear faster than Amazon files GSTR-8. Approval always rests with the GST authority.
The bottom line
There are two ways forward from here: bookmark this page and handle each step yourself, or send one WhatsApp message and have our team carry it. Either way you now know exactly what should happen — which is how we like our clients: informed.
Amazon seller GST questions we hear every week
Is GST registration compulsory for selling on Amazon even below ₹40 lakh turnover?
Can I sell on Amazon without GST using the 2023 exemption for small sellers?
What is TCS on Amazon and what is the current rate?
Is the TCS Amazon deducts lost money?
What is APOB and do I need it for FBA?
Does FBA stock in other states mean more GST registrations?
Can I use the composition scheme as an Amazon seller?
Can I claim ITC on Amazon's commission and fees?
What does Harsiddhi Services charge for Amazon seller GST work?
I missed several months of returns after registering. What now?
Selling on Amazon without your GST sorted?
Send your PAN, Aadhaar and address proof on WhatsApp. We confirm what applies to your case and give a fixed written quote — ₹499 for registration, ₹499 a month for filing — before any work begins.