If you want to sell on Flipkart, Flipkart seller GST registration is not optional – it is a legal requirement under the GST Act, regardless of how much you earn. Unlike offline traders who get a turnover-based exemption, e-commerce sellers must register for GST from the very first rupee of sales. This guide covers everything you need to know: what type of registration to get, which documents to prepare, how the process works, and how to add your GSTIN to Flipkart Seller Hub.
Is GST mandatory for Flipkart sellers?
Yes, without exception. Section 24(ix) of the CGST Act, 2017 mandates GST registration for any supplier who makes taxable supplies through an e-commerce operator. Flipkart is an e-commerce operator under the Act. This means:
- The standard turnover threshold (Rs 20 lakh for services, Rs 40 lakh for goods) does not apply to you.
- You must register before you start selling – not after crossing any threshold.
- This applies whether you sell as a proprietorship, partnership, LLP, or private limited company.
- Sellers in special category states (J&K, Uttarakhand, Himachal Pradesh, etc.) are also covered – there is no exemption.
Flipkart will not activate your seller account without a valid GSTIN. If you are still in the process of setting up your business, see our guide on how to become a Flipkart seller for the full onboarding sequence.
Which type of GST registration do Flipkart sellers need?
You need regular (normal) GST registration – not the Composition Scheme.
The Composition Scheme is explicitly barred for e-commerce sellers under Section 10(2)(d) of the CGST Act. Composition dealers cannot make inter-state supplies, and selling on Flipkart inherently involves interstate trade. Even if you only intend to sell locally, Flipkart’s fulfilment model can route orders across state lines, which disqualifies you from composition.
With regular registration you will:
- Collect GST from buyers and remit it to the government.
- File monthly/quarterly returns (GSTR-1, GSTR-3B).
- Be eligible to claim input tax credit (ITC) on business purchases.
- Receive credit for TCS deducted by Flipkart (covered below).
Documents required for GST registration as a Flipkart seller
The documents vary slightly by business type. The table below covers the most common entity types for new Flipkart sellers.
| Document | Proprietorship | Partnership / LLP | Private limited company |
|---|---|---|---|
| PAN of entity / owner | Owner’s PAN | Firm PAN | Company PAN |
| Aadhaar of authorised signatory | Proprietor’s Aadhaar | Designated partner’s Aadhaar | Director’s Aadhaar |
| Photograph | Proprietor photo | All partners’ photos | All directors’ photos |
| Address proof – PPOB | Electricity bill / rent agreement + NOC / property tax receipt (not older than 2 months) | ||
| Constitution document | Not required | Partnership deed / LLP agreement + incorporation certificate | Certificate of incorporation + MOA/AOA |
| Bank account proof | Cancelled cheque or bank statement (first page with account number, IFSC, account holder name) | ||
| Digital signature | Not required (Aadhaar OTP works) | Required for LLP | Required (Class 2/3 DSC of director) |
| Board resolution / authorisation letter | Not required | Required for LLP/partnership | Required |
Note on address proof: The address you register must be a valid Principal Place of Business (PPOB). For marketplace sellers, a commercial address is strongly advisable – this is covered in the next section.
What address to use for GST registration
Principal place of business (PPOB)
Your PPOB is the primary address on your GST certificate. It must be a place where you conduct business and where records can be maintained. For e-commerce sellers, tax officers increasingly expect a commercially usable address rather than a purely residential one – especially when your business involves warehousing, invoicing, and interstate trade.
If you are working from home, this can create complications: your landlord’s NOC may be hard to obtain, and a residential address can raise queries during scrutiny. Many new sellers use a myHQ Virtual Office address as their PPOB – it provides a verifiable commercial address along with the GST registration documents required by the tax department.
For a detailed breakdown of PPOB requirements, see our guide on GST registration at PPOB and APOB.
Additional place of business (APOB) for Flipkart fulfilment sellers
If you use Flipkart Fulfilment by Flipkart (FBF), your inventory will be stored in Flipkart’s warehouses. Each warehouse state where your goods are stored is treated as an Additional Place of Business under GST. You must add these as APOBs on your GST registration and may need separate state GST registrations for states where you have stock.
The table below lists the major states where Flipkart operates fulfilment centres as of 2026. For the full list of warehouse locations, see Amazon and Flipkart FBA warehouse locations.
| State | Key cities / zones | GST registration required? |
|---|---|---|
| Maharashtra | Mumbai, Pune, Nagpur | Yes – if stock stored there |
| Karnataka | Bengaluru | Yes – if stock stored there |
| Delhi / NCR | Delhi, Gurugram, Noida | Yes – if stock stored there |
| Tamil Nadu | Chennai | Yes – if stock stored there |
| Telangana | Hyderabad | Yes – if stock stored there |
| West Bengal | Kolkata | Yes – if stock stored there |
| Rajasthan | Jaipur | Yes – if stock stored there |
| Gujarat | Ahmedabad, Surat | Yes – if stock stored there |
| Uttar Pradesh | Lucknow, Agra | Yes – if stock stored there |
You do not need to register in a state simply because Flipkart delivers to buyers there – registration is triggered by storage of goods, not delivery destination. Each state registration is a separate GSTIN but linked to your PAN.
Step-by-step process to get GST registration for Flipkart
The full GST registration process is covered in our detailed guide. Here is a condensed walkthrough specific to Flipkart sellers.
- Gather your documents – Use the table above. Ensure address proof is current (not older than 2 months). If you are using a virtual office or co-working address, confirm the provider gives you an NOC and rent agreement on their letterhead.
- Go to the GST portal – Visit gst.gov.in and click on “Services” then “Registration” then “New Registration”.
- Fill Part A – Enter your PAN, mobile number, and email. An OTP will be sent to both. Verify them to get a Temporary Reference Number (TRN).
- Fill Part B using TRN – Log in with the TRN and complete all sections: business details, PPOB address, authorised signatory details, bank account, and upload documents.
- Add APOBs if applicable – If you plan to use FBF warehouses in other states, add those addresses under “Additional Place of Business” at this stage, or amend your registration later.
- Submit with DSC or EVC – Companies and LLPs must use a Digital Signature Certificate. Proprietors and partnerships can use the Aadhaar-based e-verification (EVC) option.
- Track your application – You will receive an ARN (Application Reference Number). The GST officer may raise queries (Form GST REG-03) within 7 working days. Respond within 7 days. If no queries are raised, registration is typically approved within 7 working days of submission.
- Download GSTIN certificate – Once approved, download Form GST REG-06 from the portal. This contains your 15-digit GSTIN.
How to add your GSTIN to Flipkart Seller Hub
Once you have your GSTIN, update it in your Flipkart seller account before you start listing products.
- Log in to seller.flipkart.com.
- Navigate to Account (top-right) then Business Details.
- Under the “Tax Details” section, enter your GSTIN and upload a copy of your GST certificate.
- Flipkart will validate the GSTIN against the GST portal records. Validation typically takes 24-48 hours.
- Once validated, your tax details will reflect on invoices raised through Flipkart’s system.
If your business has multiple GSTINs (one per state), enter the GSTIN corresponding to the state from which you primarily dispatch goods. For FBF sellers, Flipkart handles state-wise invoicing from its warehouses and maps the relevant GSTIN automatically for each dispatch location – but you must have registered in each state first.
TCS on Flipkart sales – what it means for you
Under Section 52 of the CGST Act, e-commerce operators like Flipkart are required to collect Tax Collected at Source (TCS) at 1% of the net value of taxable supplies made through their platform (0.5% CGST + 0.5% SGST, or 1% IGST for interstate). This is deducted from your seller payments automatically.
Key points about TCS:
- TCS is not a final tax – it is a credit that reduces your GST liability.
- Flipkart deposits the deducted TCS with the government and files GSTR-8 every month.
- The TCS amount appears in your electronic cash ledger on the GST portal after Flipkart files its GSTR-8 (typically by the 10th of the following month).
- You can use this credit to pay your GST dues while filing GSTR-3B.
- If your total GST liability for the month is less than the TCS credit, the excess can be claimed as a refund.
- To reconcile, cross-check the TCS amounts shown in your GSTR-2A / GSTR-2B against what Flipkart has deposited.
TCS applies to all Flipkart sellers – there are no exemptions based on turnover or category. If you sell across Amazon and Flipkart both, TCS will be deducted by each platform separately and credited to your single GST ledger.
Common mistakes Flipkart sellers make with GST
Registering under the wrong category
As covered earlier, do not register under the Composition Scheme. If you have already done this before starting on Flipkart, you need to opt out and migrate to regular registration before your first sale goes live.
Using a residential address when a commercial one is needed
A residential address is technically permissible for GST PPOB if you own the property or have the owner’s NOC. However, many marketplace categories and some state GST offices prefer or require a commercial address. It also creates a cleaner paper trail for your business. Sellers who are home-based or do not have a dedicated office can use a myHQ Virtual Office address – it provides a commercial PPOB in your city with all supporting documentation for GST registration.
Not registering in FBF warehouse states
This is one of the most common compliance gaps for growing Flipkart sellers. When Flipkart moves your inventory to its fulfilment centres in other states, you are required to have an APOB or separate registration in those states. Failure to do this can result in input tax credit mismatches and potential notices.
Missing the TCS credit reconciliation
Some sellers do not track TCS credits in their GST ledger and end up overpaying their monthly GSTR-3B liability. Set a monthly reminder to check your electronic cash ledger after the 10th of each month.
Frequently asked questions
Can I sell on Flipkart without GST registration?
No. GST registration is a mandatory requirement for all e-commerce sellers under Section 24(ix) of the CGST Act. Flipkart will not activate your seller account without a valid GSTIN.
Do I need a separate GSTIN for each state if I use Flipkart fulfilment?
Yes. If Flipkart stores your goods in warehouses in states other than your home state, you need GST registration in each of those states. You can register all locations under the same PAN.
What is the turnover threshold for GST registration for Flipkart sellers?
There is no threshold. E-commerce sellers must register regardless of turnover, even if annual revenue is below Rs 20 lakh.
How long does it take to get a GST number for Flipkart?
If your application is complete and no queries are raised, GST registration is typically approved within 7 working days. If the officer raises a query (GST REG-03), it can take up to 14-21 working days total. Aadhar-verified applications are processed faster.
Can I use my home address as PPOB for Flipkart GST registration?
You can, provided you own the property or have your landlord’s NOC. However, a commercial address is preferable for marketplace sellers to avoid scrutiny and ensure smooth verification.
What if I sell on both Flipkart and Amazon?
Your GSTIN is the same regardless of how many platforms you sell on. Both Flipkart and Amazon will deduct TCS under the same GSTIN, and both credits will reflect in your single GST cash ledger. You file one set of GST returns covering sales from all channels.
What is the GST rate on products I sell on Flipkart?
The GST rate depends on the product category (HSN code), not on the fact that you are selling via Flipkart. Common rates: 0% for most food items, 5% for essential goods, 12% for certain processed goods, 18% for electronics and most consumer goods, 28% for luxury/demerit goods. Check the GST rate schedule for your specific HSN code.
Is GST registration free?
The government does not charge a fee for GST registration on the portal. If you use a CA or registration service, their professional fee applies separately.
