E-commerce Seller
Tax Compliance Handbook

Stop Losing Money to
Tax Confusion

Most e-commerce sellers overpay GST, miss TCS refunds, and file the wrong ITR form. This handbook fixes all three problems.

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  GST Registration — Mandatory from Day 1 — Amazon, Flipkart, and Meesho sellers must register for GST regardless of turnover. No threshold exemption for marketplace sellers.
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  TCS under Section 194O — Platforms collect 1% TCS on your sales. How to claim it back in your ITR, reconcile with Form 26AS, and avoid double taxation.
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  HSN Codes for Common Product Categories — Correct 8-digit HSN codes for clothing, electronics, beauty, home decor, food products — wrong codes trigger GST notices.
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  Monthly GST Return Filing Schedule — GSTR-1 (sales) by 11th, GSTR-3B (summary) by 20th — what to report, how to reconcile marketplace data with your books.
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  Income from E-commerce in ITR — Which ITR form to use, how to show gross sales vs net sales, commission deductions, return adjustments, and inventory write-offs.
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  Inventory Accounting Methods — FIFO vs Weighted Average for different product types, damage/return accounting, Amazon FBA inventory treatment.
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  Marketplace vs Own Website — GST compliance differs for D2C brands. Own website: you collect and remit GST. Marketplace: platform is deemed supplier for TCS. Different compliances apply.
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  Amazon Global Selling — Export of goods is zero-rated (0% GST). LUT filing to avoid IGST on exports, shipping bill as proof of export, IGST refund mechanism.

TCS — The Money
Platforms Hold Back

Every marketplace deducts TCS (Tax Collected at Source) from your payouts. Most sellers don't know how to claim it back. Here's what each platform deducts:

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