Amazon India Compliance & Documentation Guide: GST, Invoicing & Legal Requirements

Why Compliance Matters for Amazon India Sellers

Selling on Amazon India requires strict adherence to legal, tax, and platform-specific compliance requirements. Non-compliance can lead to listing suspensions, account deactivation, financial penalties, and even legal action. This comprehensive guide covers everything you need to stay compliant.

GST Registration & Compliance

GST Registration Requirements

GST registration is mandatory for selling on Amazon India. Here is what you need:

• GSTIN: Active GST registration number
• Legal Name Match: Business name must match GST certificate
• State Registration: Required for each state you ship from
• Regular Filing: GSTR-1, GSTR-3B must be filed on time

GST Rates for Common Categories

Category	GST Rate
Electronics & Appliances	18%
Clothing (below ₹1000)	5%
Clothing (above ₹1000)	12%
Cosmetics & Beauty	18% or 28%
Food Products	5% to 18%
Books	0%

TCS (Tax Collected at Source)

Amazon deducts 1% TCS on net taxable supplies:

• TCS is deducted at the time of payment to seller
• Monthly TCS certificate available in Seller Central
• TCS can be claimed as tax credit in GST returns
• Maintain records for reconciliation

Invoice Requirements

Mandatory Invoice Fields

Every invoice must contain:

• Supplier Details: Name, address, GSTIN
• Buyer Details: Name, address, GSTIN (if B2B)
• Invoice Number: Unique, sequential, max 16 characters
• Invoice Date: Date of supply
• HSN Code: Harmonized System of Nomenclature code
• Product Description: Clear description of goods
• Quantity & Unit: Number of items and unit of measurement
• Taxable Value: Value before tax
• Tax Rates & Amounts: CGST, SGST/IGST separately
• Total Amount: Final payable amount

Amazon Easy Ship Invoice

For Easy Ship orders, Amazon generates invoices automatically. Ensure:

• Your GST details are correctly configured
• HSN codes are mapped to all products
• Product details match listing information

FBA Tax Invoices

For FBA orders, Amazon issues invoices on your behalf. Required setup:

• Activate "Tax Calculation Services" in Seller Central
• Configure state-wise GST registrations
• Map correct HSN codes to all ASINs

Product Certifications & Approvals

BIS Certification (Bureau of Indian Standards)

Required for:

• Electronics and IT products
• Toys and children products
• Safety equipment
• Certain household appliances

Documents needed: BIS certificate, test reports, license number

FSSAI License (Food Products)

Required for all food and beverage products:

• Basic Registration: Annual turnover up to ₹12 lakhs
• State License: Turnover ₹12 lakhs to ₹20 crore
• Central License: Turnover above ₹20 crore or multi-state

Labeling requirements: FSSAI logo, license number, nutritional info, allergens, manufacturing date, expiry date

Drugs & Cosmetics Act Compliance

For beauty and personal care products:

• Manufacturing license from state drug controller
• Product registration (for imported products)
• Ingredient disclosure on labels
• Shelf life and batch number

Legal Metrology (Packaged Commodities)

All packaged products must display:

• Name and address of manufacturer/packer/importer
• Common or generic name of commodity
• Net quantity
• Month and year of manufacture/packing/import
• Maximum Retail Price (MRP) including all taxes
• Consumer care details

Category-Specific Requirements

Electronics

• BIS certification (ISI mark)
• WPC approval for wireless products
• E-waste compliance
• Energy efficiency ratings (BEE)

Toys

• BIS certification mandatory (IS 9873)
• Age grading labels
• Safety warnings
• Non-toxic material certification

Textiles & Apparel

• Fiber composition labels
• Care instructions
• Country of origin
• Size specifications

Jewellery

• BIS Hallmark for gold (mandatory)
• Purity certification
• HUID (Hallmark Unique Identification)

Amazon-Specific Documentation

Brand Registry Requirements

• Registered trademark certificate
• Brand authorization letter (if reseller)
• Product images with branding

Category Approval Documents

Gated categories may require:

• Invoices from authorized distributors
• Brand authorization letters
• Product authenticity certificates
• Quality test reports

Import Documentation

For imported products:

• Import Export Code (IEC)
• Bill of Entry
• Country of Origin certificate
• Customs clearance documents

Record Keeping Best Practices

Documents to Maintain

• Purchase Invoices: Minimum 7 years (Income Tax requirement)
• Sales Records: All Amazon order invoices
• GST Returns: Filed returns and working papers
• Certifications: Valid copies with expiry tracking
• Supplier Agreements: Contracts with distributors

Digital Record Keeping

• Use cloud storage for backup
• Organize by category, date, and type
• Maintain soft copies of all physical documents
• Track certificate expiry dates

Compliance Checklist

• ☐ GST registration active and updated
• ☐ GSTR-1 and GSTR-3B filed on time
• ☐ TCS reconciliation completed monthly
• ☐ All products have valid HSN codes
• ☐ Product certifications valid and uploaded
• ☐ Invoice format compliant with GST rules
• ☐ Legal metrology labeling complete
• ☐ Category-specific approvals in place
• ☐ Supplier invoices on file (365+ days)
• ☐ Brand authorization documented

How SW Cybernetics Helps with Compliance

Our compliance management service includes:

• Complete compliance audit of your catalog
• GST setup and configuration
• Category approval applications
• Documentation preparation and management
• Certification tracking and renewal reminders
• Ongoing compliance monitoring

Stay compliant and focus on growing your business while we handle the documentation complexity.