GST Return Filing for E-commerce Sellers

Selling online is fast catching business, as per various studies most of the retailers and wholesalers have started selling their products online through these portals. Under the previous tax regime, there were no clear rules and regulations for the E-commerce industry. But under GST law, Proper rules have been made in place for e-commerce portals and its sellers.E-commerce sellers are not eligible for the Composition Scheme either.

Mandatory Registration

GST makes it mandatory for every E-commerce seller who supplies goods/services through an Operators to be registered. Also, online compliances and regulations are going to bring about accountability in the industry. The details of the supplies, including the value of supplies, submitted by every e-commerce operator in the statements will be matched with the details of supplies submitted by all such e-commerce sellers in their returns.

Frequency of Return

  • GSTR3B   All taxpayers are required to file return FORM GSTR-3B & pay tax on a monthly basis
  • GSTR-1
    –  Registered persons having an aggregate turnover of up to 1.5 Crore rupees in the preceding financial year or the current financial year shall furnish GSTR-1 on a quarterly basis.
  • Monthly – Other Registered persons having an aggregate turnover of more than 1.5 Crore rupees shall furnish FORM GSTR-1 on a monthly basis
  • GSTR-2 & GSTR-3
    The time period for filing FORM GSTR-2 and FORM GSTR-3 for the months of July 2017 to March 2018 would be worked out by a Committee of Officers.

Requirements for GST Return Filling

  • Documents Required for GST Registration

    Documents for E-commerce seller of goods

    • GST Portal Login Id & Password
    • Sales Reports & GST Reports downloaded in Excel format from the Ecommerce Seller Portals
    • Commission Invoices issued by the Ecommerce Portals
    • Purchase Invoices as per GST Law
    • Other Expenses Bills or Invoices eligible for Input Tax Credit
    • Offline tax invoices issued, if any

Procedure for GST Filling for E-commerce Sellers

  • Step 1

    Assignment of expert & Collection of Information by mail or whatsapp

  • Step 2

    Preparation & Review of the  data from downloaded sales reports and other data from portals

  • Step 3

    Approval from the client for final submission of return

  • Step 4

    Submission & Filling of GST Return

Our Prices

Special Packages for E-commerce vendors

GSTR-3B, GSTR-1 (Quarterly return)

Charges Per Quarter for Sales Data Preparation & Filling of Return upto 3 E-commerce Portals

4999 .

Inclusive of all taxes

GSTR-3B, GSTR-1 (Monthly return)

Charges Per month for Sales Data Preparation & Filling of Return upto 3 E-commerce Portals

2999 .

Inclusive of all taxes

GSTR-3B, GSTR-1 (Monthly return)

Charges Per month for both E-commerce & Offline Sales

4999 .

Inclusive of all taxes

Frequently Asked Questions

Yes,A supplier of e-commerce under GST, has to follow the same returns process applicable to a regular dealer – which means adherence to GSTR 1, GSTR 2 and GSTR 3 – each of which need to be processed diligently. In addition, the details specific to e-commerce transactions will need to be specified.

The threshold exemption is not available to supplier of goods or services supplying through e-commerce operator and they would be liable to be registered irrespective of the value of supply made by them.

Yes , the person supplying through E-commerce portal can make offline sales also

No, in case the supplier is only supplying exempted goods or services through e-commerce operator, He is not liable to get registered

Yes,Within the period of 15 working days, any officer who is not below the rank of deputy commissioner may issue the notice to the e-commerce operator to furnish details from the date of service of such notice.

Any sales return made in the next month following the month in which the sale has been made, returns will be adjusted and deducted against the sale of the next month

Yes , an E-commerce seller will be able to use different series of invoices for offline sales

TCS is the amount collected by the e-commerce operator at the rate of one percent (0.5% CGST + 0.5% SGST) of
the net value of taxable supplies made through it, where the consideration with respect to such supplies is to be collected by such operator.

On the basis of statement filed by the operator to the government, it will be reflected in GSTR-2 of the actual registered supplier. At the time of discharge of tax liability in respect of the supplies made by the actual supplier can be used.