A Step-by-Step Guide to GST Registration for E-Commerce Businesses

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GST Registration is mandatory for taxpayers whose turnover crosses the prescribed threshold limit, but there are cases where it is compulsory to obtain GST Registration even in cases like Tax Collected at source, tax deducted at source, or making inter-state supplies, etc.

There is a separate class of registration for e-commerce operators in GST, and they have to file separate returns apart from the regular GSTR-1 and GSTR-3B.

An e-commerce operator in GST is a person who provides the supply of goods or services using a technology platform for supplying their goods or services to third parties. Examples are Amazon, Flipkart, Swiggy, etc.

There are various models under which e-commerce operators work. As an e-commerce operator in GST, they have to deduct a certain percentage from the money received from the buyers before paying suppliers of goods or services on the e-commerce platform. The amount withheld by the e-commerce operators in GST is called Tax Collected at Source, which is different from the Tax Collected at Source in Income Tax.

Also Read : Amendment in GST Registration: Core and Non-Core Fields

The process of obtaining registration in GST for e-commerce operators

  • On the common portal, the taxpayer has to file Form GST REG-07.
  • Sign or verify the application using the Electronic Verification Code (EVC).
  • Submit the application form either directly or through facilitation centers authorized by the Commissioner.
  • The proper officer will verify the application and grant registration.
  • The proper officer will issue a certificate of registration in FORM GST REG-06 within 3 days of submission of the application form for GST Registration.

Documents to be submitted

List of key documents to be submitted while filing Form GST REG-07

  • For establishing the proof of the legal entity
  • In the case of a partnership firm, a Partnership Deed
  • Company/LLP/OPC Incorporation Certificate
  • List of documents to be uploaded for proof of address for the principal place of Business.
  1. Own premises:
  • Latest Property Tax Receipt
  • Municipal Khata copy
  • Copy of the Electricity Bill
  1. Rented or Leased premises:
  • Valid Rent/Lease Agreement
  • Document supporting ownership of the premises by the lessor:
  • Latest Property Tax Receipt
  • Municipal Khata copy
  • Copy of the Electricity Bill
  1. Premises not covered in (a) and (b) above:
  • Consent Letter
gst consent letter format
gst consent letter format
  • Document supporting ownership of the premises by the consenter:
  • Municipal Khata copy
certificate format
certificate format
  • Copy of the Electricity Bill
  • For shared properties, the same documents may be uploaded.
  1. Rented or leased premises without a rent or lease agreement:
  • Affidavit stating the same.
  • Document supporting possession of the premises:
  • Copy of the Electricity Bill
  1. The principal place of business in a Special Economic Zone or applicant is an SEZ developer:
  • Documents and Certificates issued by the GOI
  • For proof of personal identity
  • PAN/Aadhar Card of Sole Proprietor / Partners / Directors / Authorised Signatories

Before filing, ensure that the Mobile Number and email ID are linked with the PAN and that Aadhar is the current one being used.

Verification of the application: The GST department will verify your application and may ask for additional documents or information. On completion and submission of the application, an Application Reference Number (ARN) is sent to the verified mobile number and email ID.

GST Registration for E-Commerce Businesses: After Verification, the GST department will issue a GST Certificate.

Also Read: GST Registration: Who Needs to Register for GST?

Once GST Registration is issued, the taxpayer has to file GST Returns periodically based on the category and turnover, which can be done online through the GST Portal.

Any category of taxpayer is required to maintain books of accounts. For easier access and compliance, taxpayers can use any of the cloud-based billing software packages shortlisted by the GSTIN in the initial days to maintain low compliance costs.

author avatar
CMA Mallikarjuna Gupta Director - Indirect Taxes
CMA Bhogavalli Mallikarjuna Gupta is a qualified CMA with over two decades of experience in the areas of Tax Advisory, Litigation, ERP Development & Implementation. He is also regular faculty at NACIN, RTI, ICAI and various other colleges.

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