# E-commerce Seller Compliance Setup

> Before selling on a marketplace you usually need a GST registration (with an additional place of business in every state where your stock is warehoused), a current bank account in the business name, and product-specific licences — FSSAI for food, legal metrology declarations on packaged goods, BIS or EPR for notified products. Marketplaces collect 0.5% GST TCS and deduct 0.1% income-tax TDS from your payouts, which you claim back in your returns.

Practice: E-commerce Seller Services — https://www.industax.com/services/ecommerce/

Small sellers of goods making only intra-state sales below the threshold can sell through marketplaces without GST registration under the relief available since October 2023, subject to conditions — but inter-state sales and fulfilment centres in other states change that quickly.

We set up the entity, GST registrations by warehouse state, product licences and label compliance, and the accounting structure to reconcile marketplace payouts from day one.

## Key facts

| Item | Detail |
| --- | --- |
| GST TCS by marketplace | 0.5% (Section 52) |
| Income-tax TDS | 0.1% (Section 194-O) |
| Warehouse states | Additional place of business in each |
| Labels | Legal metrology declarations on listings and packs |
| Product licences | FSSAI, BIS, EPR, drug/cosmetic as applicable |

## Who needs this

- New sellers on Amazon, Flipkart, Meesho and others
- Offline brands moving online
- D2C founders launching a store

## What's included

- Entity and GST setup
- Warehouse registrations
- Licence checklist by product
- Accounting setup

## Documents

- PAN, Aadhaar and business proof
- Warehouse addresses
- Product list and categories

## Process

1. **Register** — Entity, GST and bank in place.
2. **License** — Product-specific approvals obtained.
3. **List** — Compliant listings and books from day one.

## FAQs

### Do I need GST to sell on Amazon or Flipkart?

Generally yes for goods, especially for inter-state sales or when using fulfilment centres. Small intra-state sellers of goods below the threshold can sell without registration under conditions introduced in October 2023.

### How do I get back the TCS deducted by the marketplace?

Accept the TCS entries in your GST portal and they are credited to your electronic cash ledger, which you can use to pay GST or claim as a refund.

### Is 194-O TDS creditable?

Yes. The 0.1% TDS appears in your AIS/Form 26AS and is credited against your income tax.

## Official sources

- GST portal: https://www.gst.gov.in/
- Income Tax e-Filing portal: https://www.incometax.gov.in/

---
Canonical page: https://www.industax.com/services/ecommerce/ecommerce-seller-compliance
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.