We sell handloom sarees through our own website and on one marketplace. Turnover this year will be around ₹28 lakh, all within Tamil Nadu so far.
I have read that e-commerce sellers must register regardless of turnover. Does that apply to sales on our own website too, or only to marketplace sales?
Short answer: for marketplace sales, yes — section 24(ix) of the CGST Act makes registration compulsory for anyone supplying through an e-commerce operator that collects TCS, whatever the turnover.
For sales on your own website only, the normal threshold applies (₹40 lakh for goods in Tamil Nadu), because you are not supplying through an e-commerce operator.
There is a relief notification for intra-state marketplace sellers below the threshold, subject to conditions — check whether your marketplace supports it before relying on it. Since you sell on a marketplace today, the simplest safe course is to register.
Thank you — that is clearer than anything I found. We will register this month.
We were in the same spot last year. Registering early also let us claim input credit on packaging, which paid for the compliance cost.
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