Sale from Amazon and impact on GST

This query is : Resolved

Avinash Jeevan Dsouza (Querist)
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28 September 2022 We are running a business and manufacture the goods. We sell goods to B2C through amazon. Do we need to mention Amazon GSTIN anywhere filling GST returns?

Now we file the GST return as B2C state-wise and do not mention Amazon GSTIN anywhere.

What is an E-Commerce sale in GSTIN?

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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11 July 2024 In the context of GST (Goods and Services Tax) in India, if you are selling goods through Amazon or any other e-commerce platform to consumers (B2C transactions), you do not need to mention Amazon's GSTIN (Goods and Services Tax Identification Number) while filing your GST returns.

Here’s a breakdown of the relevant points:

### 1. E-Commerce Sales in GST:

- **Nature of Transactions**: E-commerce sales generally involve selling goods to end consumers (B2C) through an online platform like Amazon.

- **GST Applicability**: As a seller on an e-commerce platform, you are responsible for charging and collecting GST from the customers (buyers).

- **B2C Transactions**: For sales made to individual customers (consumers) through Amazon, the transactions are treated as B2C. This means that GST is charged to the end consumer, and you as the seller are liable to remit the collected GST to the government.

### 2. Reporting in GST Returns:

- **B2C Reporting**: In your GST returns, you report B2C transactions state-wise under the appropriate sections (typically GSTR-1 for outward supplies and GSTR-3B for summary return).

- **Details Required**: You do not need to mention Amazon's GSTIN specifically in your GST returns. Instead, you report the total sales made through Amazon as part of your total B2C sales for each state.

- **Tax Liability**: You calculate your tax liability based on the total taxable sales made through Amazon, applying the applicable GST rates.

### 3. E-Commerce Operator:

- **Definition**: Amazon or any similar platform is classified as an E-commerce Operator (ECO) under GST regulations.

- **Responsibilities of ECO**: Amazon, as an ECO, has certain obligations such as collecting TCS (Tax Collected at Source) on behalf of the sellers under certain conditions. However, this is not directly related to your reporting of GSTIN in your returns.

### Conclusion:

To summarize, when selling goods through Amazon (or any e-commerce platform) to consumers (B2C), you do not need to mention Amazon’s GSTIN in your GST returns. Instead, you report your total B2C sales state-wise and calculate your tax liability accordingly. Amazon's GSTIN is typically relevant for their own compliance and not directly for the GST returns filed by sellers.

For accurate and compliant GST reporting, it’s always recommended to consult with a tax professional or GST practitioner who can provide specific advice based on your business operations and the latest GST regulations.