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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.

By the Launch My Office team · Updated 2026-06-22 · 5 min read

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 operatorSeller
RoleRuns the marketplaceSupplies the goods
TCSCollects TCSClaims the TCS credit
RegistrationRegisters as operatorRegisters where stock is stored

What it means for you as a seller

You don't collect TCS — the operator does. Your job is to claim it and keep your own returns and registrations clean.

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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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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