Yes, in limited circumstances. Since 1 October 2023, an eligible seller of goods can sell through certain e-commerce operators without GST registration by obtaining an enrolment number on the GST portal first. The exemption is conditional: it generally requires sales to stay within the relevant State or Union territory, turnover to remain below the applicable registration threshold, and the marketplace to follow the required procedure. Legal eligibility does not mean a platform will accept the seller.
When can you sell without a GST number?
Notification No. 34/2023-Central Tax created a limited route for unregistered suppliers of goods selling through an electronic commerce operator required to collect tax at source (TCS) under section 52 of the GST Act. The notification took effect on 1 October 2023. It is not a blanket exemption for every online seller or every platform. Read Notification 34/2023 and the GST Council’s explanation.
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To use the route, you must meet all the relevant conditions:
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- You sell goods, not services. The exemption described in the notification covers supplies of goods through a qualifying operator.
- Your turnover stays below the registration threshold that applies to you. Aggregate turnover in both the preceding and current financial year must not exceed the amount at which registration is required under section 22(1) for the relevant State or Union territory. The applicable threshold depends on the seller’s circumstances and rules; do not assume one nationwide figure applies to everyone. See the CBIC registration rules.
- You make no inter-State supplies of goods. The actual supply must remain within the permitted territory. A marketplace order or fulfilment arrangement that results in a supply across a State boundary can affect eligibility, even if you intended to sell locally.
- You use e-commerce operators in only one State or Union territory under this route.
- You have a PAN and enrol on the common GST portal before supplying through the operator. The enrolment number is not a GSTIN and does not make you a GST-registered person. GSTN reported that the enrolment functionality was made available in its October 2023 newsletter.
- The operator follows the prescribed procedure. Notification No. 37/2023-Central Tax sets out the operator-side procedure. Ask the marketplace whether it supports this route before listing or sending inventory. Read Notification 37/2023.
If you are later granted GST registration under section 25, the enrolment number ceases to be valid from the effective date of registration, as Notification 34/2023 specifies.
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Does this work on Amazon, Flipkart or Meesho?
Not automatically. The GST exemption is a legal route; each marketplace sets its own onboarding requirements and must follow the relevant operator procedure. A platform’s ability or willingness to onboard you is a separate question from whether you meet the statutory conditions.
Amazon.in
Amazon India’s seller FAQ says GST details are mandatory when listing taxable goods, while sellers offering only GST-exempt goods may not need them. The FAQ does not say whether Amazon accepts sellers using the newer enrolment-number route for taxable goods. Ask Amazon Seller Support about your exact State, product category and enrolment number, and keep its response. Do not treat the FAQ as proof that Amazon accepts or rejects this exemption.
Other marketplaces
The sources cited here do not establish whether Flipkart, Meesho or another particular marketplace currently accepts sellers under this route. Ask the operator directly whether it supports Notification 34/2023 enrolment for your category and State, and whether its fulfilment or delivery setup can keep your supplies intra-State. Confirm before investing in stock or publishing listings.
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- Map your actual sales territory. Check where orders will be delivered and how the marketplace handles fulfilment. The relevant question is whether the supplies remain intra-State, not merely where your business is based.
- Confirm the applicable turnover limit. Work out aggregate turnover under the rules for your PAN and identify the section 22(1) threshold that applies in your State or Union territory. If the threshold or calculation is unclear, ask a qualified Indian GST professional.
- Check the operator’s status and support. Confirm that the marketplace is within the section 52/TCS framework and that it will follow the procedure in Notification 37/2023 for an unregistered seller.
- Obtain your GST portal enrolment number before supplying. It is a prerequisite for this route, not a substitute GST registration or a GSTIN.
- Get current onboarding requirements for your exact case. Ask about your State, category, enrolment number and fulfilment flow. Keep written confirmation.
- Recheck when your business changes. Review eligibility if turnover rises, you add a State or operator, your product mix changes, or the platform changes its arrangements.
Should you use the enrolment route or register for GST?
The enrolment route may suit a small goods seller whose plans satisfy every statutory condition and whose marketplace supports the process. GST registration is the alternative to consider if you expect to exceed the applicable threshold, need to make inter-State supplies, cannot meet another condition, or the operator will not onboard you under the exemption.
| Consideration | Unregistered enrolment route | GST registration |
|---|---|---|
| Geography | Must not make inter-State supplies of goods; ECO supplies must be through operators in only one State/UT. | May be the route to consider if your sales plans require inter-State supplies; confirm the requirements that apply to your business. |
| Turnover | Must stay within the applicable section 22(1) threshold. | Consider registration if you exceed the applicable threshold or otherwise need registration. |
| Marketplace acceptance | Depends on the operator following the prescribed procedure and accepting the enrolment route. | Still subject to the marketplace’s onboarding requirements. |
| Tax and compliance implications | You remain unregistered; the enrolment number is not a GSTIN. | Registration brings GST compliance obligations; specific obligations depend on the seller’s facts. |
| Input tax credit or other registration benefits | The cited materials do not quantify a cost-benefit comparison. | The cited materials do not quantify a cost-benefit comparison. |
The official materials cited here do not calculate the cost, savings or benefits of either route. Compare the expected compliance obligations and any value of registration benefits for your own business before deciding.
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