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GST registration for e-commerce sellers (2026)

Why online sellers always need GST, how many GSTINs you need, the documents, and how to register state by state with VPOB and APOB.

By the Launch My Office team · Updated 2026-06-26 · 6 min read

Every seller on Amazon, Flipkart, Meesho or any online marketplace must have a GSTIN from day one — the ₹40 lakh / ₹20 lakh turnover threshold does not apply to e-commerce. You also need a separate GSTIN in each state where your stock is stored, which is where a VPOB comes in.

E-commerce sellers need GST from their first sale because marketplaces are e-commerce operators that collect TCS. You need one GSTIN per state where inventory is stored; a VPOB lets you register without an office there.

Why online sellers always need GST

Marketplaces such as Amazon and Flipkart are "e-commerce operators" under GST. They can only onboard sellers who hold a valid GSTIN, and they deduct TCS on your sales — so registration is compulsory regardless of how little you sell.

How many GSTINs do you need?

Where you store stockGSTIN needed
Your home state only (self-ship)1 (home state)
Amazon FBA / Flipkart FBF in another state+1 per state (via VPOB)
Multiple states' fulfilment centresOne GSTIN per state

Documents required

How to register, state by state

  1. Register GST in your home state under your PAN.
  2. For each new state, take a VPOB address and register a fresh GSTIN there.
  3. Add the marketplace fulfilment centre (Amazon FBA, Flipkart FBF) as an APOB on that GSTIN.
  4. List the GSTIN on the marketplace and inbound your inventory.

Marketplace-specific guides

See Amazon sellers, Flipkart sellers and Meesho sellers, or scaling across states in our multi-state GST guide.

What it costs

GST handling from ₹1,999 per state; a VPOB address for a new state from ₹15,290/yr.

Want this handled for you?

Our in-house CA & CS set up your GST, address and incorporation end to end — from ₹15,290/yr, live now in Hyderabad & Vizag.

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Frequently asked questions

Do I need GST to sell on Amazon or Flipkart?

Yes. Every e-commerce seller must have a GSTIN from day one to onboard Amazon, Flipkart or Meesho, regardless of turnover, because these marketplaces are e-commerce operators that collect TCS.

Does the GST turnover threshold apply to online sellers?

No. The ₹40 lakh / ₹20 lakh threshold does not apply to e-commerce sellers — GST registration is compulsory from the first sale on any marketplace.

How many GST registrations does an e-commerce seller need?

One GSTIN in your home state, plus one in every other state where you store stock (for example an Amazon FBA or Flipkart FBF centre). A VPOB lets you register in each state without an office.

What is the difference between VPOB and APOB for sellers?

A VPOB is the virtual office address used to get a GSTIN in a new state; an APOB is the warehouse or marketplace fulfilment centre added to that GSTIN so you can legally store and ship from it.

How much does GST registration cost for an online seller?

Professional GST handling starts at ₹1,999 per state. A virtual office address (VPOB) for registering in a new state starts at ₹15,290/yr.

Talk to an expert

Get a free callback

Leave your details and our in-house CA & CS team will call you back — usually within a few business hours. No spam, no obligation.

  • ✓ Free consultation on VPOB, APOB & GST
  • ✓ Transparent pricing from ₹15,290/yr
  • ✓ Same-day document pack on most plans

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