Whether you need GST registration to sell online in India depends on what you sell, where you sell it, how you sell it, and whether a specific exemption applies. The general GST law makes registration compulsory for certain suppliers selling through e-commerce operators that must collect tax at source, but later notifications may allow some small goods sellers to use an unregistered route if they meet prescribed conditions. Turnover alone does not settle the question. If registration is required—or you choose to register—the application is filed on the GST Portal using Form GST REG-01.
When does an online seller need GST registration?
Section 24 of the CGST Act lists categories that must register regardless of the ordinary section 22 turnover threshold. These include specified suppliers selling through e-commerce operators required to collect tax under section 52. Section 25 says a person liable to register must apply within 30 days after the liability arises.
That general rule must be read together with later notifications. The CBIC sectoral FAQ describes the general treatment of covered marketplace suppliers and notes a separate exception for certain service suppliers. It does not, by itself, establish the complete current conditions for goods sellers who may qualify for an unregistered route. The GST Portal also describes a user-ID facility for some unregistered persons supplying through e-commerce operators, but that facility notice is not a complete eligibility test.
Accordingly, do not assume either that every marketplace seller must register or that a seller below a turnover figure can sell without registration. The exact current notification conditions for an eligible goods seller are not established by the sources linked here. Check the operative notification and the seller’s facts before deciding that the exception applies.
Do these 3 things before closing this tab:
1Repair Windows errors before they cause bigger problems2Fix the driver behind crashes, sound loss and screen glitches3Clear out junk files and repair common Windows errors#1 Best Overall
Facts that determine the answer
| Check | Why it matters |
|---|---|
| Goods, services, or both | Statutory rules and notified exceptions may differ by supply type. CGST Act; CBIC FAQ |
| Marketplace or direct sales | The relevant compulsory-registration provision concerns supplies through certain e-commerce operators. CGST Act |
| Operator and transaction type | Establish whether the operator is required to collect tax under section 52 for the relevant supplies, and whether any distinct rule applies. |
| Place of business and supply locations | State or Union Territory, and whether sales are intra-state or inter-state, can affect the applicable registration analysis. The registration application is state-linked. GST Portal registration guide |
| Aggregate turnover and other activities | Turnover may matter, but it does not alone resolve an exception to compulsory registration; other business activities may independently trigger liability. CGST Act |
If any of these points is unclear, confirm the current rule for the seller’s State or Union Territory and transaction before listing or continuing sales on a marketplace. The facts needed for a reliable determination are more specific than the name of the platform or a single turnover number.
How to apply for GST registration online
Use the official GST Portal’s normal taxpayer process. The portal guide describes the application as Form GST REG-01, completed in two parts. Portal screens and authentication prompts can change, so follow the current instructions shown during filing.
- Start a new registration. On the GST Portal, go to Services > Registration > New Registration.
- Complete Part A. Select Taxpayer, the State or Union Territory and district where registration is sought, then enter the legal name as recorded against the PAN, PAN, and primary authorized signatory’s email address and Indian mobile number.
- Verify contact details and receive a TRN. Enter the separate OTPs sent to the email and mobile number. The portal generates a Temporary Reference Number (TRN) for continuing the application.
- Return with the TRN and fill Part B. Complete the application sections for business details, promoters or partners, authorized signatory, authorized representative (if applicable), principal and additional places of business, goods and services, state-specific information, Aadhaar authentication, and verification.
- Prepare premises evidence. For owned premises, the portal guide gives examples such as a property-tax receipt, municipal khata copy, or electricity bill. For rented premises, it lists a valid rent or lease agreement together with supporting ownership evidence.
- Submit and complete the requested authentication. Depending on the checks applied to the application, the portal may require Aadhaar OTP authentication or biometric and document authentication. Follow the on-screen directions, then retain the acknowledgement and Application Reference Number (ARN).
The GST Portal guide says that when a normal taxpayer applies within 30 days of becoming liable, registration is effective from the date liability arose. If the application is filed later, the liability date remains the same, but the effective registration date is the date registration is granted. These timing rules are described in the portal’s normal taxpayer guide; confirm the current process when filing.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What changes after registration?
Registration creates ongoing return obligations. The GST Portal’s GSTR-1 guidance says registered taxpayers with an active GSTIN for the relevant period file the return and report outward supplies. Its instructions include supplies made through e-commerce operators, distinguishing transactions where the operator collects tax under section 52 from those where the operator pays tax under section 9(5). The correct reporting table and treatment depend on the transaction and the current form instructions; see the portal’s guidance on creating outward-supply details in GSTR-1.
Recommended Free Tools
Before applying, a seller may wish to have a GST professional review the applicable notification and business facts, particularly where a marketplace exemption might apply. After registration, maintain records that let you classify marketplace transactions correctly for return filing.
Quick Recap
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
