# E-commerce Seller Accounting, GST & Tax

> Online sellers deal with tax rules that ordinary shops don't: marketplaces collect GST TCS at 0.5% under Section 52 and deduct income-tax TDS at 0.1% under Section 194-O, settlements arrive net of commissions, fees and returns, and inventory sits in third-party warehouses. Clean books depend on reconciling every order, return and payout.

## Who this is for

- Sellers on Amazon, Flipkart, Meesho and other marketplaces
- D2C brands on Shopify, WooCommerce and their own websites
- Sellers exporting through marketplaces or cross-border platforms
- Brands with stock across multiple warehouses

## Services

- [E-commerce Seller Compliance Setup](https://www.industax.com/services/ecommerce/ecommerce-seller-compliance) — Everything a new online seller needs before listing
- [Marketplace Settlement Reconciliation](https://www.industax.com/services/ecommerce/marketplace-settlement-reconciliation) — Order-level reconciliation of Amazon, Flipkart and Meesho payouts
- [D2C & Shopify Store Accounting](https://www.industax.com/services/ecommerce/d2c-shopify-accounting) — Payment gateways, COD remittances, logistics and inventory for own-website brands
- [Multi-State Warehouse & FBA GST Registration](https://www.industax.com/services/ecommerce/multi-state-warehouse-gst) — GST for stock stored in fulfilment centres across states
- [E-commerce Exports & Global Selling](https://www.industax.com/services/ecommerce/ecommerce-exports) — Amazon Global Selling, Etsy, courier exports and payment realisation
- [Tax for Instagram, WhatsApp & Social Sellers](https://www.industax.com/services/ecommerce/social-commerce-sellers-tax) — Sellers who sell through social media, links and UPI
- [Income Tax for Online Sellers](https://www.industax.com/services/ecommerce/ecommerce-income-tax) — ITR, inventory valuation, tax audit and presumptive options for sellers

## FAQs

### What are the TCS and TDS rates for e-commerce sellers?

Marketplaces collect GST TCS at 0.5% of net taxable supplies (since July 2024) and deduct income-tax TDS at 0.1% of gross sales under Section 194-O (since October 2024). Both are credited to the seller and claimed back in GST and income-tax returns.

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Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.