How to Get GST Number for Amazon Selling in India 2026: Complete Step-by-Step Guide

Why You Need GST Registration to Sell on Amazon India

GST registration is mandatory for every seller on Amazon India, regardless of your annual turnover. Amazon requires a valid GSTIN (GST Identification Number) during the seller registration process — without it, your account cannot be activated.

In this comprehensive guide, we walk you through the complete GST registration process specifically for Amazon sellers, covering documentation, application steps, HSN codes, and ongoing compliance requirements.

Documents Required for GST Registration

Before starting your application on the GST portal, keep these documents ready:

For Individual / Sole Proprietorship

• PAN card of the proprietor
• Aadhaar card for identity verification
• Passport-size photograph (recent, with white background)
• Address proof of business premises: Electricity bill / rent agreement / property tax receipt
• Bank account details: Cancelled cheque or first page of passbook
• Email ID and mobile number linked to Aadhaar

For Partnership / LLP / Company

• All documents listed above for each partner/director
• Partnership deed / Certificate of Incorporation
• Board resolution (for companies) authorizing signatory
• MOA and AOA (for companies)
• Letter of Authorization for authorized signatory

Pro tip: If you're working from home, your electricity bill + NOC from the property owner is sufficient as business address proof.

Step-by-Step GST Registration Process

Step 1: Visit the GST Portal

Go to gst.gov.in and click on "Services" → "Registration" → "New Registration". Select "Taxpayer" as the type.

Step 2: Fill Part A of the Application (TRN Generation)

• Select your state and district
• Enter your legal name (as per PAN card)
• Enter PAN number
• Provide email ID and mobile number
• Verify with OTP sent to both
• You'll receive a Temporary Reference Number (TRN)

Step 3: Fill Part B (Main Application - GST REG-01)

Use your TRN to log in and complete the detailed application:

• Business Details: Trade name, constitution of business, date of commencement
• Promoter/Partner Details: Name, address, PAN, Aadhaar, photograph
• Principal Place of Business: Address, nature of possession (owned/rented/shared)
• Goods & Services: Select HSN codes for your products (critical for Amazon)
• Bank Account Details: Account number, IFSC, bank name
• Verification: Digital signature or EVC (Electronic Verification Code)

Step 4: Upload Documents

Upload all required documents in the prescribed format (JPEG/PDF, max 1MB each).

Step 5: Submit and Track Application

After submission, you'll receive an Application Reference Number (ARN). The GST officer typically processes the application within 3-7 working days. Track status using the ARN on the GST portal.

Step 6: Receive GSTIN

Once approved, your 15-digit GSTIN will be issued. This is what you'll enter during Amazon Seller Central registration.

Understanding HSN Codes for Amazon Sellers

HSN (Harmonized System of Nomenclature) codes classify your products for GST purposes. Choosing the correct HSN code determines your tax rate and is required by Amazon for every product listing.

Common HSN Codes for Popular Amazon Categories

• Clothing & Apparel: 6109 (T-shirts), 6104 (Women's wear) — 5% GST (up to ₹1,000), 12% GST (above ₹1,000)
• Electronics & Accessories: 8471 (Laptops), 8517 (Mobile accessories) — 18% GST
• Beauty & Personal Care: 3304 (Makeup), 3305 (Hair care) — 18-28% GST
• Food & Grocery: 1006 (Rice), 0713 (Pulses) — 0-5% GST
• Home & Kitchen: 7323 (Stainless steel items), 3924 (Plastic kitchenware) — 12-18% GST
• Books: 4901 — 0% GST (exempt)

Use the HSN code search tool on the CBIC website or the GST portal to find your exact code. Getting this wrong can lead to notices from the tax department.

GST Composition Scheme: Should Amazon Sellers Opt for It?

The Composition Scheme offers a simplified flat-rate tax (1-6%) for businesses with annual turnover up to ₹1.5 crore. However, for Amazon sellers, there are critical limitations:

• ❌ Cannot sell through e-commerce platforms — This is the biggest catch. The CGST Act specifically prohibits composition dealers from selling through e-commerce operators like Amazon, Flipkart, or Meesho.
• ❌ Cannot claim Input Tax Credit (ITC)
• ❌ Cannot issue tax invoices
• ❌ Cannot make inter-state supplies

Verdict: Amazon sellers CANNOT opt for the Composition Scheme. You must register under the regular GST scheme and file monthly/quarterly returns.

GSTR Filing Requirements for Amazon Sellers

Once registered, you need to file the following returns:

Monthly/Quarterly Returns

• GSTR-1: Details of outward supplies (sales). Due by 11th of the following month (monthly) or 13th (quarterly under QRMP scheme)
• GSTR-3B: Summary return with tax payment. Due by 20th of the following month (monthly) or 22nd-24th (quarterly)

Annual Return

• GSTR-9: Annual return consolidating all monthly data. Due by 31st December of the next financial year
• GSTR-9C: Reconciliation statement (if turnover exceeds ₹5 crore)

TCS Credit from Amazon

Amazon collects TCS (Tax Collected at Source) at 1% on your net taxable supplies. This is reflected in your GSTR-2A and can be claimed as credit when filing GSTR-3B. Many new sellers miss this credit — always reconcile your Amazon TCS with your GST returns.

Common GST Mistakes Amazon Sellers Make

• Wrong HSN codes: Leads to tax rate mismatches and potential notices
• Not reconciling TCS: Losing 1% credit from Amazon's TCS deductions
• Late filing: ₹50/day late fee per return (₹20/day for nil returns)
• Multi-state registration: If you use FBA warehouses in multiple states, you need GST registration in each state
• Ignoring RCM: Reverse Charge Mechanism applies on certain services — consult your CA

Multi-State GST for Amazon FBA Sellers

If you're using Amazon FBA, your inventory is stored across multiple warehouses in different states. Under GST law, you need registration in every state where your stock is stored.

For most FBA sellers, this means registrations in:

• Maharashtra (Mumbai, Pune warehouses)
• Karnataka (Bangalore warehouse)
• Haryana (Gurgaon, Manesar warehouses)
• Tamil Nadu (Chennai warehouse)
• Telangana (Hyderabad warehouse)
• West Bengal (Kolkata warehouse)

This adds compliance complexity but is essential to avoid penalties. Our Amazon Account Management team helps sellers navigate multi-state GST compliance seamlessly.

Frequently Asked Questions

Q1: Can I sell on Amazon without GST registration?

No. GST registration is mandatory for all Amazon India sellers regardless of turnover. Amazon requires GSTIN during seller registration and won't activate accounts without it.

Q2: How long does GST registration take?

Typically 3-7 working days after submitting the complete application. Some cases may take up to 15 days if additional verification is required.

Q3: Can I use the same GSTIN for multiple marketplaces?

Yes. One GSTIN can be used across Amazon, Flipkart, Meesho, Myntra, and all other marketplaces including GeM (Government e-Marketplace). You just need separate seller accounts on each platform. For GeM specifically, see our GeM registration guide.

Q4: What is the cost of GST registration?

GST registration is completely free on the government portal. However, if you hire a CA or consultant to handle the process, fees typically range from ₹1,500-5,000.

Q5: I sell exempt goods (books, agricultural products). Do I still need GST?

Yes. Even if your products are GST-exempt (0% rate), Amazon requires GST registration. You'll still need to file nil returns regularly.

Q6: What happens if my GST registration is rejected?

Common reasons include incorrect documents or address mismatch. You can re-apply with corrected documents. There's no limit on the number of applications.

Q7: Do I need separate GSTIN for each state?

Only if you have a physical presence (warehouse, office) or store inventory in that state. For FBA sellers using multi-state warehouses, yes, separate registration per state is required.

Q8: Can I cancel my GST registration later?

Yes. You can apply for cancellation through the GST portal if you close your business or turnover falls below threshold limits. However, you must file all pending returns before cancellation.

Need help setting up your Amazon seller account with proper GST compliance? SW Cybernetics offers end-to-end Amazon seller onboarding services that include GST guidance, account setup, and launch strategy.

👉 Explore Amazon Account Management →