1. Why GST Invoicing Matters in Ecommerce

If you sell online in India and are GST-registered, you must:

• Issue a proper tax invoice

• Display GST details correctly

• Maintain records

• File returns based on invoice data

Incorrect invoices can lead to:

• Customer disputes

• ITC (Input Tax Credit) mismatches

• Notices from authorities

• Marketplace penalties

Compliance protects your business.

Who Needs to Issue GST Invoices?

You must issue a GST tax invoice if:

1. You are GST-registered
2. You sell taxable goods/services
3. You sell through your own website
4. You sell via marketplaces (Amazon, Flipkart, etc.)

Even if marketplaces collect TCS (Tax Collected at Source), you still need proper invoices.

3. Mandatory Fields in a GST Invoice

Your ecommerce GST invoice must include:

1. Seller name & address

2. GSTIN (Seller GST number)

3. Invoice number (unique, sequential)

4. Invoice date

5. Customer name & billing address

6. Shipping address (if different)

7. HSN/SAC code

8. Product description

9. Quantity

10. Taxable value

11. GST rate (CGST + SGST or IGST)

12. Total invoice value

13. Place of supply

14. Signature (digital allowed)

Missing any of these can cause compliance issues.

4. CGST, SGST, or IGST — What to Apply?

It depends on location.

1. Same state sale → CGST + SGST
2. Different state sale → IGST

Example:

Seller in Maharashtra
Customer in Maharashtra → CGST + SGST

Seller in Maharashtra
Customer in Karnataka → IGST

Ecommerce systems usually auto-calculate this — if configured correctly.

5. Marketplace vs Own Website Invoices

Marketplace Sales

• Marketplace collects payment

• TCS is deducted

• You must still generate invoice in your name

• GST filing must include those invoices

Own Website Sales

• You collect payment directly

• You generate invoice

• You handle tax reporting

Both must be recorded in GST returns (GSTR-1, GSTR-3B).

6. Invoice Numbering Best Practices

GST requires:

• Unique invoice numbers

• Sequential numbering

• No duplicates

Example format:

INV/2026/001
INV/2026/002

Do not manually create random numbers.

Automation avoids errors.

7. GST Invoice Templates (Simple Structure)

Basic layout:

Header:

• Seller details

• GSTIN

• Invoice number & date

Customer details:

• Name

• Address

• GSTIN (if B2B)

Product table:
| Description | HSN | Qty | Rate | Taxable Value | GST % | Tax | Total |

Footer:

• Total tax amount

• Grand total

• Authorized signatory

Keep format clean and readable.

8. Automating GST Invoices (No Manual Work)

Manual invoicing causes:

• Errors

• Missed invoices

• Duplicate numbers

• Filing mismatches

Instead use:

1. Ecommerce platform auto-invoicing
2. GST software integration
3. Accounting software sync
4. Automated tax calculation
5. Bulk invoice export

Automation ensures:

• Correct tax split

• Accurate HSN tagging

• Easy GSTR filing

Faster reconciliation

9. Common GST Mistakes Ecommerce Sellers Make

1. Wrong GST rate
2. Incorrect HSN code
3. Missing place of supply
4. Manual invoice editing
5. Not reconciling marketplace TCS
6. Mixing B2B and B2C incorrectly

Regular monthly reconciliation avoids future notices.

10. B2B vs B2C Invoicing Difference

B2C Sales

• Customer GSTIN not required

• Standard tax invoice

B2B Sales

• Must include customer GSTIN

• Customer claims Input Tax Credit

• Accuracy is critical

Wrong GSTIN in B2B invoice creates compliance risk.

11. Record Keeping Requirements

GST requires you to:

• Maintain invoice records

• Preserve digital copies

• Store for prescribed period

• Match returns with sales data

Cloud storage is recommended.

12. Quick Setup Checklist for Sellers

1. Register for GST (if applicable)
2. Configure tax rates correctly
3. Assign HSN codes to products
4. Enable automatic invoice generation
5. Ensure sequential numbering
6. Reconcile monthly with GST returns
7. Track marketplace TCS deductions

Simple system → zero stress.

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