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Yes, in some cases. Since 1 October 2023, an eligible seller of goods in India can use a limited GST registration exemption to sell through a qualifying e-commerce operator without a GSTIN. It is not a blanket exemption: turnover, where the goods are supplied, portal enrolment and the marketplace’s own onboarding policy all matter. A platform may not accept the route even when the seller appears to meet the legal conditions.
Who can sell goods online without GST registration?
Government of India Notification No. 34/2023-Central Tax, issued on 31 July 2023 and effective from 1 October 2023, provides a conditional route for certain unregistered suppliers of goods. It covers supplies through an electronic commerce operator (ECO) required to collect tax at source under section 52 of the CGST Act. The GST Council describes the route as applying to intra-State supplies of goods through such operators.
This is an exception to the usual registration position, not a general permission for every small online seller. It does not cover services, and not every website or selling platform necessarily falls within the relevant section 52 framework. The seller must meet all the conditions below, and the ECO must follow the prescribed procedure under Notification No. 37/2023-Central Tax, dated 4 August 2023.
Conditions you must meet
1. Sell goods, not services, through a qualifying ECO
The exemption concerns supplies of goods through an operator required to collect TCS under section 52. Do not assume a platform qualifies just because it hosts online listings. Check whether the operator is within the relevant framework and whether it supports the special process for unregistered sellers.
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2. Stay within the registration threshold that applies to you
Your aggregate turnover must not exceed the amount above which registration is required under section 22(1) in the relevant State or Union territory. The notification tests turnover in both the preceding and current financial year. The applicable threshold depends on the seller’s circumstances and the State/UT; there is no single figure that can safely be applied to every seller. Review the current rules and your aggregate turnover across the PAN rather than looking only at sales on one marketplace. See the CBIC GST registration rules.
3. Make no inter-State supplies of goods
You cannot use this route while making inter-State supplies of goods. That can matter on a marketplace where customers may order from outside your State, or where the order and fulfilment arrangements affect where a supply is treated as made. Your intended sales area is not enough: make sure the actual supply pattern stays within the permitted territory.
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4. Use ECOs in only one State or Union territory
Under this exemption, you cannot make supplies through ECOs in more than one State or Union territory. Review all the platforms and locations involved in your selling activity, not just the marketplace on which you plan to start.
5. Have a PAN and enrol on the GST portal first
You must have a PAN under the Income-tax Act and obtain an enrolment number on the common GST portal before supplying goods through the ECO. GSTN reported that the enrolment functionality was made available in the October 2023 GST Council/GSTN newsletter. The enrolment number is not a GSTIN and does not make you a GST-registered person.
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6. Use an operator that follows the special procedure
Notification No. 37/2023-Central Tax sets out the procedure the ECO must follow for supplies by these unregistered persons. Your eligibility under the law does not by itself ensure the marketplace will onboard you. Ask the operator whether it accepts sellers using this enrolment route and can complete its required steps.
7. Keep the status current if you later register
If you are later granted GST registration under section 25, Notification No. 34/2023 says your enrolment number ceases to be valid from the effective date of that registration. Do not treat the enrolment number as a substitute for a GSTIN after registration takes effect.
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Does the exemption work on Amazon, Flipkart or Meesho?
Legal eligibility and a marketplace’s seller-onboarding policy are separate questions. Amazon India’s public seller FAQ says tax-registration details are collected during registration, GST details are mandatory for taxable goods, and GST-exempt-only categories may not require them. The FAQ does not specifically confirm whether Amazon accepts a seller using the Notification 34/2023 enrolment route for taxable goods.
That FAQ does not establish the current policy of Flipkart, Meesho or any other marketplace, either. Before preparing stock or listing, contact the platform’s seller support with your State, product category and GST portal enrolment number. Ask for confirmation that it supports this route for your exact case, and keep the response. A marketplace’s onboarding rule does not change the statutory conditions, but it can determine whether you can practically sell there without a GSTIN.
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| Route | When it may fit | Key checks |
|---|---|---|
| Use the enrolment route without GST registration | You sell goods, remain within the applicable turnover threshold, make no inter-State supplies, use ECOs in only one State/UT, and meet the other notification conditions. | Confirm portal enrolment before supplying, that the ECO is covered and follows the procedure, and that the platform will onboard you. |
| Obtain GST registration | You expect to exceed a registration condition, want to make inter-State supplies, or the platform will not support enrolment for your case. | Check the registration requirements and ongoing compliance for your circumstances. Registration may also matter to your plans for input tax credit and other registration-related benefits. |
The official materials cited here do not quantify the costs or savings of either route. Compare your expected sales geography and turnover, product tax status, the platform’s acceptance, compliance obligations, and whether registration-related benefits matter to your business.
Practical checklist before listing
- Identify your products and supply pattern. Confirm that you are selling goods and establish whether actual orders and fulfilment will remain intra-State.
- Check aggregate turnover and the relevant threshold. Use the applicable State/UT rules and account for turnover across the PAN, not just marketplace revenue.
- Confirm the operator and platform policy. Ask whether the ECO falls within section 52 and whether the marketplace supports the unregistered-seller procedure for your State and category.
- Obtain your portal enrolment number before supplying. Do not treat it as a GSTIN or begin supplies on the assumption that the platform will accept it.
- Reassess when your business changes. Turnover, States served, product mix or platform arrangements can affect eligibility. If any condition is unclear or no longer met, consult a qualified Indian GST professional before selling.
Official sources
- Government of India, Notification No. 34/2023-Central Tax (31 July 2023; effective 1 October 2023).
- Government of India, Notification No. 37/2023-Central Tax (4 August 2023), covering the ECO procedure.
- GST Council materials for the 53rd GST Council meeting, including the distinction between section 52 operators and other operators.
- GST Council/GSTN October 2023 newsletter, reporting availability of the enrolment functionality.
- CBIC GST registration rules.
- Amazon India seller FAQ.
This explanation covers the conditions in the cited central notifications; the applicable threshold and eligibility depend on the seller’s facts and current rules. Check current State/UT requirements and the platform’s live policy before acting.
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.
