Selling online does not, by itself, give every seller the same GST registration answer. The result depends on whether you are the platform operator or a supplier using a platform, whether you sell goods or services, where your supplies are made, your aggregate turnover, and whether a specific statutory exception applies. Some categories are required to register regardless of turnover, but narrow exemptions may change the result for particular sellers.
This guide explains the framework reflected in the Central GST Act and CBIC and GST Portal materials available as of October 7, 2026. Because GST notifications can change the exceptions, verify the current rules for your exact facts before relying on an exemption.
First identify whether you are the operator or the seller
GST law treats an electronic commerce operator and a supplier selling through an operator as separate people for registration purposes. CBIC describes an operator as a person who owns, operates, or manages a digital or electronic facility or platform for electronic commerce.
Platform operators
Every electronic commerce operator is listed among the compulsory-registration categories in section 24 of the Central Goods and Services Tax (CGST) Act. CBIC’s e-commerce FAQ explains that the operator’s registration obligation does not depend on the value of supplies made through the platform.
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Suppliers using a platform
A seller’s position must be assessed separately. A seller using a marketplace is not automatically the same as the marketplace operator. Likewise, a business selling its own products through its own website is not necessarily facilitating sales by other suppliers; CBIC’s FAQ distinguishes own-account sales from an operator’s role in collecting tax at source.
If your business both sells its own products and facilitates sales for other suppliers, assess each role rather than assuming one registration answer covers both.
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When an online seller may have to register
Start with the general threshold framework in section 22, then check the compulsory-registration categories in section 24. A threshold-based answer alone is not enough: section 24 includes specific cases that can require registration, subject to applicable statutory exceptions and notifications.
Suppliers using an operator that collects TCS
Section 24(ix) addresses suppliers making supplies through an electronic commerce operator that is required to collect tax at source under section 52. This is the basis of the general rule often summarized as “marketplace sellers must register.” That summary is too broad unless it accounts for applicable exceptions and the different treatment of certain notified services.
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Tax collection at source (TCS) is a collection mechanism associated with the operator; it is not, by itself, a complete test of whether a particular supplier must register. Confirm whether the relevant operator and supply fall within the provision and whether an exception applies.
Inter-State taxable supplies
Inter-State taxable supply is another category listed in section 24, subject to statutory exceptions and notifications. Whether a supply is intra-State or inter-State therefore matters independently of the seller’s use of a marketplace. Do not assume a seller’s state of residence alone settles the place-of-supply analysis.
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Turnover and applicable threshold
Section 22 sets out the general threshold-based framework, but the applicable threshold depends on the seller’s facts and category. The CBIC FAQ available for this guide does not establish a complete current threshold table for every state and type of seller. Do not rely on one turnover figure as a universal registration cutoff.
Goods and services can have different exceptions
Do not apply a rule for one kind of supply to another. The section 24( ix ) rule and its exceptions need to be considered alongside the nature of the supply and any relevant notification.
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Services covered by section 9(5)
For services specified in a notification under section 9(5), the electronic commerce operator may be liable to pay GST on the notified service. CBIC’s FAQ describes threshold relief for certain suppliers of services in this context. That treatment is limited to the relevant notified services and conditions; it is not a general exemption for every service sold online.
Goods sold through an e-commerce operator
A later, limited exemption framework has applied to certain unregistered goods suppliers using e-commerce operators. The official materials available for this guide do not establish the operative notification’s exact current conditions. As a result, they do not support either a blanket claim that small marketplace goods sellers can remain unregistered or a blanket claim that none can.
Before relying on this exception, check the current text of the applicable notification and confirm that every condition covers your goods, platform arrangement, location, and other relevant facts. If you cannot establish eligibility, do not treat the exception as automatic.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How to assess your situation
- Identify the legal supplier and platform role. Establish who makes each supply, whether you sell only your own goods or services, and whether your business also operates a platform for other suppliers.
- Classify each supply. Separate goods from services and identify whether any service is specifically covered by a section 9(5) notification.
- Map the state and supply route. Determine the relevant state or union territory and whether each taxable supply is intra-State or inter-State.
- Assess turnover and compulsory-registration categories. Apply the relevant section 22 threshold framework, then check each potentially applicable section 24 category rather than stopping at turnover.
- Verify any claimed exception. Check the current statutory provision and notification for the exact supply and platform arrangement. In particular, do not rely on a general description of the goods-seller exemption in place of its operative conditions.
- Apply in each jurisdiction where you are liable. Registration is state- or union-territory-specific; liability in one jurisdiction does not itself complete the registration analysis for another.
How to apply for GST registration
Section 25(1) of the CGST Act states that a person liable under section 22 or section 24 must apply in every state or union territory where liable within thirty days from the date the person becomes liable. This is a statutory application window, not a grace period that removes the underlying liability.
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The GST Portal’s normal taxpayer registration guide describes an online process that begins with PAN, mobile, email, and state information and proceeds through the registration application. Use the portal guidance for the application workflow; it does not determine whether your business is legally required to register.
Quick Recap
- Prepare the initial details. Have the PAN and contact details requested for the application, and identify the state or union territory in which you are applying.
- Complete the normal taxpayer registration application on the GST Portal. Follow the portal’s current prompts and provide the requested information and supporting details.
- Apply in every jurisdiction where you are liable. Track the thirty-day deadline separately for each state or union territory in which the liability arises.
Common mistakes to avoid
- Assuming every marketplace seller is treated identically. Operator and supplier obligations are separate, and seller exceptions may depend on supply type and other conditions.
- Using turnover as the only test. Compulsory-registration provisions and inter-State supplies may change the result, subject to applicable exceptions.
- Confusing TCS with the supplier’s full GST liability analysis. TCS is relevant to the statutory framework but does not answer every registration question by itself.
- Applying a section 9(5) service rule to goods or unrelated services. The treatment applies to notified services, not online sales generally.
- Relying on an unverified goods-seller exemption. The conditions of the operative notification must be checked before a seller concludes that registration is not required.
- Applying in only one state when liable in more than one. Section 25 requires application in every state or union territory where the person is liable.
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