Outdated Drivers Are Slowing You Down
One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware matchPC Slower Than It Used to Be?
A free scan shows the junk files, broken settings and background clutter dragging Windows down - then fixes them in one click.Free scan · Windows 10 & 11This GST compliance checklist for online sellers in India covers the recurring work: confirm whether registration applies to your transactions, reconcile marketplace sales and settlements, report the correct e-commerce categories in GSTR-1, file the returns that apply to your business, and retain dispatch records. Registration and filing duties depend on the seller’s facts and current rules, so check the applicable portal guidance and notifications rather than relying on a blanket rule for marketplace sellers.
Do I need GST registration to sell on an online marketplace?
Not necessarily in every case. Registration depends on what you sell, where the supplies take place, how the marketplace is involved, and whether a statutory compulsory-registration rule or an applicable exception or notification covers the transaction. A turnover figure by itself is not a complete test. Read the relevant provisions together and assess the seller’s actual supply pattern; the CBIC sectoral FAQ and CGST Act are starting points, not substitutes for checking current notifications and the seller’s circumstances.
As an Amazon Associate I earn from qualifying purchases.
At onboarding, and whenever the business changes, record:
Recommended Free Tools
- Business constitution, PAN, principal place or places of business, and states in which it operates or serves customers.
- Products or services sold, and whether supplies are taxable, exempt, nil-rated, non-GST, exports, or another applicable category.
- Sales channels, including direct sales and each e-commerce operator (ECO) marketplace used.
- Whether the operator collects tax under section 52 or is liable to pay tax under section 9(5) for a notified category of services.
- GSTIN and GST Portal access details for the business and its authorized signatory, where registered.
Reassess when adding a state, changing the product or service mix, selling across borders, or moving to a new platform. The platform’s onboarding requirements do not alone settle the seller’s statutory registration position.
#1 Best Overall
![[OLD VERSION] TurboTax Home & Business 2024 Tax Software, Federal & State Tax Return [PC/MAC Download]](https://m.media-amazon.com/images/I/41DOHi8MNhL._SL160_.jpg)
- Recommended if you are self-employed, an independent contractor, freelancer, small business owner, sole proprietor, or consultant
- Includes 5 Federal e-files and 1 State via download. State e-file sold separately. Get U.S.-based technical support (hours may vary).
- NEW. Live Tax Advice: Connect with a tax expert and get one-on-one advice and answers as you prepare your return (fee applies)
- Get your personal and self-employed taxes done right
- Finds industry-specific small business tax deductions
How do section 52 TCS and section 9(5) differ?
These are distinct mechanisms, and marketplace statements and return reporting should keep them separate. Under section 52, an ECO collects tax at source on covered supplies made through it. Under section 9(5), the operator pays tax on specified notified categories of services supplied through the ECO. The seller’s return treatment therefore depends on the type of supply and the applicable provision, not merely on the fact that a marketplace handled the order.
| Reporting situation | Who accounts for tax under the stated mechanism | Seller’s operational check |
|---|---|---|
| Covered supplies subject to section 52 | The ECO collects TCS; the seller accounts for its ordinary supply obligations as applicable. | Reconcile the operator statement and relevant GST Portal records, then report the supply in the applicable GSTR-1 e-commerce category. |
| Notified services covered by section 9(5) | The ECO is liable to pay tax for the specified supplies. | Identify whether the service and transaction fall within the notified category and use the separate GSTR-1 reporting treatment. |
The GST Portal GSTR-1 guide describes separate reporting for section 52 supplies and notified section 9(5) supplies. It also gives the applicable table and operator details to use. Do not assume a TCS percentage from older guidance: the rate must be checked against the latest effective notification.
Rank #2
![[Old Version] TurboTax Home & Business 2022 Tax Software, Federal and State Tax Return, [Amazon Exclusive] [PC/MAC Download]](https://m.media-amazon.com/images/I/41lFHI7Q0bL._SL160_.jpg)
- Recommended if you are self-employed, an independent contractor, freelancer, small business owner, sole proprietor, or consultant
- Includes 5 Federal e-files and 1 State via download. State e-file sold separately. Free U.S.-based product support (hours may vary).
- Get your personal and self-employed taxes done right
- Boost your bottom line with industry-specific small business tax deductions
- Creates W-2s and 1099 tax forms for employees & contractors
What records should an online seller keep for GST?
Keep records that allow each order and settlement to be traced from the customer transaction through the invoice, return, payment, and dispatch. The CBIC accounts and records rules cover accounts and supporting documents including invoices, bills of supply, delivery challans, credit and debit notes, vouchers, refund vouchers, and e-way bills.
Free tools Windows power users keep installed
One-click scans. No signup required.
- Order-level platform reports, including cancellations, returns, refunds, and adjustments.
- Tax invoices or bills of supply, as applicable, with invoice-number sequences and dates.
- Marketplace settlement statements showing collections, fees, refunds, adjustments, and TCS where applicable.
- Credit and debit notes and supporting records for refunds, returns, and price or settlement adjustments.
- Books that classify supplies by tax treatment and distinguish section 52 from section 9(5) marketplace supplies.
- Filed return acknowledgements and the reconciliations used to prepare the returns.
- Dispatch documents and e-way bill information or documents where required.
A paper invoice book can be an optional way to keep duplicate invoice records, but it does not by itself meet filing, e-invoicing, or digital-record requirements that apply to a business.
Rank #3
![(Old Version) H&R Block Tax Software Premium & Business 2024 Win with Refund Bonus Offer (Amazon Exclusive) [PC Online code]](https://m.media-amazon.com/images/I/41z+iMeklyL._SL160_.jpg)
- Choose to put your refund on an Amazon gift card and you can get a 2% bonus. See below for details
- Quickly import your W-2, 1099, 1098, and last year's personal tax return, even from TurboTax and Quicken Software
- One state program download included— a $39.95 value
- Get guidance for, prepare, and file corporate and S-corporation tax returns (Forms 1120, 1120S), partnership and LLC tax returns (Form 1065), estate and trust tax returns (Form 1041), and nonprofit tax returns (Form 990)
- Free e-file included for most business forms
Issue invoices with the prescribed particulars
For each sale, issue the applicable tax invoice or bill of supply and include the particulars required by the rules. The CBIC invoice rules address supplier and recipient details where applicable, a unique serial number and date, description and value, tax rate and amount, and place-of-supply details for inter-State transactions.
Reconcile invoice-level sales to platform orders and settlement reports. Keep cancellations, returns, refunds, and adjustments visible in the records rather than treating a net payout as the total value of sales. Classify taxable, exempt, nil-rated, non-GST, export, and other applicable supplies separately in the books so the return figures can be traced to their source.
Rank #4
![[OLD VERSION] TurboTax Business 2024 Tax Software, Federal Tax Return [PC Download]](https://m.media-amazon.com/images/I/415qOqIqK4L._SL160_.jpg)
- Recommended if you have a partnership, own an S or C Corp, Multi-Member LLC, manage a trust or estate, or need to file a separate tax return for your business
- Includes 5 Federal e-files. Business State forms sold separately via download. Get U.S.-based technical support (hours may vary).
- Prepare and file your business or trust taxes with confidence
- Boost your bottom line with industry-specific tax deductions
- Create W-2s and 1099s for employees and contractors using Quick Employer Forms
Reconcile marketplace sales before preparing GSTR-1
Marketplace payouts are not a substitute for a sales reconciliation: fees, refunds, adjustments, and TCS can make the settlement amount differ from the underlying sales. For each tax period, compare seller books and invoice-level records with order, cancellation, return, refund, and settlement reports. Then check the relevant GST Portal records or ledger entries where applicable.
- Match orders to invoices, including cancellations, returns, and refunds.
- Match gross sales and adjustments in the books to the operator’s transaction and settlement statements.
- Identify TCS under section 52 separately from supplies for which the operator pays tax under section 9(5).
- Review operator GSTIN and the applicable net values and tax details required by the relevant GSTR-1 tables and portal instructions.
- Resolve differences before filing and retain the reconciliation with the supporting statements.
For GSTR-1, use the separate e-commerce reporting categories and applicable amendments described in the GST Portal guide. The B2C Large inter-State reporting threshold shown in that guide changed to ₹1 lakh for return periods from August 2024; older periods used ₹2.5 lakh. Check the portal instructions for the particular return period rather than applying one threshold to every period.
Best Value
![TurboTax Business Desktop Edition 2025, Federal Tax Return [Win11 Download]](https://m.media-amazon.com/images/I/41DGgZMFxXL._SL160_.jpg)
- TurboTax Desktop Edition is download software which you install on your computer for use
- Requires Windows 11 or macOS Sonoma or later (Windows 10 not supported)
- Recommended if you have a partnership, own an S or C Corp, Multi-Member LLC, manage a trust or estate, or need to file a separate tax return for your business
- Includes 5 Federal e-files. Business State forms sold separately via download. Get U.S.-based technical support (hours may vary).
- Prepare and file your business or trust taxes with confidence
Complete the applicable return work each tax period
Confirm the business’s current filing frequency, eligibility, and due dates in the GST Portal. The portal describes GSTR-1 as monthly or quarterly depending on the selected option. Its FAQ identifies preceding-year turnover of ₹5 crore as a condition for opting into quarterly filing and also mentions a newly registered taxpayer expecting turnover up to that amount; this is a filing-frequency condition described by the portal, not a GST registration threshold. Eligibility and current rules should be verified for the taxpayer and period.
Prepare and review outward-supply details, including the marketplace tables and amendments that apply. The GST Portal’s Form GSTR-1 FAQ states: “Form GSTR-1 needs to be filed even if there is no business activity (Nil Return) in the tax period.” Check the current portal requirement for the return period and file a nil GSTR-1 where applicable.
Review liability and payment returns separately against the seller’s current obligations. GSTR-1 is the outward-supply return; it is not a complete return calendar or a replacement for other returns that may apply. Save filed acknowledgements, marketplace statements, reconciliations, invoices, credit and debit notes, and supporting records for the period.
What’s actually slowing this PC down?
Pick the symptom - the matching free tool is one click away.
Check e-way bill requirements before dispatch
Before moving goods, check whether the consignment and movement require an e-way bill under current rules, considering consignment value, movement type, goods-specific exceptions, and applicable notifications. CBIC’s e-way bill rules page states a general requirement to furnish information before covered goods movements exceeding ₹50,000 in consignment value, subject to exceptions and notifications. Do not treat the threshold as a rule for every movement without checking those conditions.
Where required, ensure the person in charge of the conveyance has the prescribed invoice, bill of supply, or delivery challan and the e-way bill information or document. Consult the CBIC e-way bill rules and check for current requirements that apply to the particular movement.
Quick Recap
Recurring checklist
- At onboarding or a business change: map the business, locations, goods or services, sales channels, registration position, operator role, GSTIN, and portal access.
- For each sale and settlement: issue the applicable document, maintain unique invoice numbers and dates, classify supplies, and reconcile orders, returns, refunds, fees, adjustments, and TCS.
- Each tax period: verify filing frequency and due dates, prepare GSTR-1 and marketplace reporting, file nil GSTR-1 where required, review other applicable returns separately, and save records and acknowledgements.
- Before dispatch: assess e-way bill requirements for the actual goods movement and give the person in charge required documents.
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
