GST for Amazon, Flipkart, Meesho and Marketplace Sellers — Who Must Register (and the Unregistered Intra-State Route Since October 2023), 0.5% TCS by the Marketplace and How to Claim It, Section 9(5) Services Where the Platform Pays, Multi-State Registrations for FBA Warehouses, Returns, Cancellations and Commission Credit, and Support for Online Sellers in Rajasthan

When GST began in 2017, anyone selling goods through an e-commerce operator (ECO) had to register regardless of turnover under section 24(ix) — the video's 'no registration needed' relief of November 2017 applied only to service providers within the ₹20 lakh threshold (other than section 9(5) services). Since 1 October 2023, a person supplying goods can sell through a marketplace without registration if aggregate turnover is within the threshold (₹20 lakh; ₹10 lakh in the special-category states), the supply is within the home state only, the seller has a PAN and an enrolment number from the GST portal, and no inter-state supply is made — the operator collects no TCS from such sellers but reports them. Composition dealers may also sell goods through ECOs within their state since the same date. Everyone else — inter-state sellers, sellers above the threshold, and sellers who want input credit and a refund of TCS — registers as a regular taxpayer.

• •Rate: 0.5% of the net value of taxable supplies made through the operator (gross sales minus returns in the month), reduced from 1% with effect from 10 July 2024; collected by Amazon, Flipkart, Meesho, Myntra, Nykaa and the rest and deposited in GSTR-8 by the 10th of the next month.
• •Claiming it: the TCS appears in the seller's 'TCS and TDS credit received' table on the portal; accept it, and the amount is credited to the electronic cash ledger — usable to pay tax, or refundable in RFD-01 if it accumulates (common for 5%-rated goods with high returns).
• •Reconciliation: match the operator's monthly TCS statement with GSTR-8 data, your sales register and settlement reports; differences arise from returns credited in a later month, cancelled orders and the operator's invoice date vs your dispatch date.
• •GSTR-1: supplies through ECOs are reported in Table 14 (by the supplier) and Table 15 (by the operator for 9(5) supplies) since January 2024; B2C sales stay state-wise in Table 7 with the ECO detail.
• •Marketplace invoices: the commission, shipping, advertising and closing-fee invoices carry 18% GST — claim the credit in GSTR-3B after checking GSTR-2B; sellers under the unregistered route lose this credit.

1. 1Stock in a marketplace warehouse (Amazon FBA, Flipkart Smart/FAssured, Myntra) makes that warehouse your place of business: register in that state (GSTIN with the warehouse as an additional place of business, using the operator's NOC/agreement) before stock moves there.
2. 2Stock transfer to your own GSTIN in another state is a taxable supply between distinct persons: raise a tax invoice at cost-plus (rule 28 open-market value or 90% of resale price), pay IGST, and claim it as credit in the receiving state; e-way bill for consignments above ₹50,000.
3. 3Place of supply for goods is where delivery ends — the buyer's address; the marketplace's order data decides CGST/SGST vs IGST and the state in your Table 7/14 reporting.
4. 4Returns and cancellations: issue credit notes (Table 9B) for returns accepted in the same financial year up to 30 November of the next year; RTO (return-to-origin) shipments that never reach the customer are cancelled invoices, not credit notes, if the invoice is cancelled in the same period.
5. 5E-invoicing applies once aggregate turnover crosses ₹5 crore — the marketplace's invoice for B2C orders is not an e-invoice; B2B (business buyers on Amazon Business) needs IRNs.

Rajasthan's MSME and industrial-promotion policies subsidise digital tools for small traders and manufacturers who sell online — barcode/QR scanners, CRM and inventory-management software and marketplace onboarding — with reimbursement of a share of the cost (the channel's short cites 75% with a cap) for Udyam-registered units. The scheme, its ceiling and the application window change with each policy cycle (RIPS 2024, the MSME policy and the district industries centre's promotional schemes); we confirm the live scheme for a seller's district before advising, and file it alongside the GST set-up.