Do I need GST registration to sell online?

1. Selling goods through a marketplace that collects TCS (Amazon, Flipkart, Meesho) requires GST registration regardless of turnover - the general ₹40 lakh (goods) / ₹20 lakh (services) thresholds don't shield marketplace sellers, and the platforms ask for your GSTIN at onboarding.

2. A relaxation exists since 1 October 2023: small sellers making only intra-state supplies of goods below the threshold can sell through e-commerce without registration, on conditions (no inter-state sales, one state, no ITC). In practice, most marketplace sellers ship across states, so registration applies.

3. Services through e-commerce follow the ₹20 lakh threshold (₹10 lakh in special-category states), with specific categories the platform itself pays tax on.

4. Registration also lets you claim Input Tax Credit on business purchases - many sellers below the threshold register voluntarily just for this.

5. Once registered, add the GSTIN to AprilTax (how) and file every period - including NIL months. Registration means filing is compulsory even with zero sales.