E-commerce operator vs seller in GST
The marketplace and the seller have different GST roles. Knowing which you are clears up TCS, registration and a lot of confusion.
In GST language, the marketplace is the e-commerce operator and you're the seller/supplier. They have different obligations — and mixing them up causes needless worry.
Who does what
| E-commerce operator | Seller | |
|---|---|---|
| Role | Runs the marketplace | Supplies the goods |
| TCS | Collects TCS | Claims the TCS credit |
| Registration | Registers as operator | Registers where stock is stored |
What it means for you as a seller
- You register for GST where you store stock.
- The marketplace collects TCS and deposits it against your GSTIN.
- You claim that TCS in your returns.
- You file your own GSTR-1 and GSTR-3B.
Reconcile, always
Match the operator's reports (like Amazon's MTR) to your returns so the TCS and sales line up.
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💬 Talk to our team View plans →Frequently asked questions
Am I an e-commerce operator or a seller?
If you supply goods through a marketplace, you're the seller. The marketplace is the operator that collects TCS.
Do sellers collect TCS?
No — the operator collects it and deposits it against your GSTIN; you claim it in your returns.
Where do sellers register?
Where they store stock. Selling to a state doesn't by itself require registration there.
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