Skip to main content

E-commerce

E-commerce Seller Setup: Entity, GST and Platform Checks

Separate entity choice, GST obligations and platform onboarding. Learn the limits of conditional relief for small marketplace goods suppliers.

Source-checked educational guide · Updated 15 September 2026

Must every marketplace seller incorporate a company?

Choose the structure for ownership, liability, funding and ongoing compliance, then check the platform's current onboarding rules. This page does not claim that every seller must form a private limited company or that every platform accepts every structure.

Can some small goods suppliers sell through an operator without GST registration?

Notification 34/2023 creates a conditional route for qualifying suppliers, including turnover limits, no inter-State goods supplies, operation through the operator in only one state or Union Territory and validated PAN-based enrolment before supply. Read every condition against the actual model. Notification 37/2023 specifies the operator's procedure.

What else needs checking before the first order?

Confirm product-category permissions, invoicing, dispatch locations, returns and payment reconciliation. Platform acceptance and legal eligibility are separate checks. No current Amazon, Flipkart or Meesho policy is asserted here; verify the selected platform's own requirements and obtain an applicant-specific GST position.

Prepare for a useful conversation

  • Structure and seller identity
  • Product and dispatch-state map
  • GSTIN or supported enrolment route
  • Current platform onboarding and settlement records

Share a short description first. Do not put PAN, Aadhaar, bank details, tax files, passwords or OTPs in a general enquiry.

What changed in this edition

Removed universal company/GST registration claims for all marketplace sellers; added notification conditions and platform-policy boundary.

Next editorial review target: , or sooner if a relevant rule changes. This is a review target, not a claim that a future check has occurred.

Sources checked for this guide

Older official reference pages must be read with later amendments and notifications. No universal numeric threshold or authority-processing guarantee is inferred from them.

Discuss your next step

Read the related LIQUETAX service guide →

Ask LIQUETAX about your requirement →

Discuss on WhatsApp ↗