Can you sell online without GST? When you can ship without a GST number in India

Yes, within limits. A seller of goods whose all-India turnover is under the state threshold (₹40 lakh in most states) and who ships only to buyers in their own state generally doesn't need GST registration, including on marketplaces via a PAN-based enrolment number. One order to another state changes that: inter-state supply requires registration at any turnover.

This is general information based on the CGST Act and CBIC notifications as they stood in September 2026. It is not tax advice. State limits and exemptions change, so confirm your position with a chartered accountant before you list your first product.

What is the GST registration limit for online sellers?

Section 22 of the CGST Act sets the base rule. You must register once your aggregate turnover in a financial year crosses ₹20 lakh, or ₹10 lakh if you supply from a special category state (today that means Manipur, Mizoram, Nagaland and Tripura). From 1 April 2019, Notification No. 10/2019–Central Tax raised the limit to ₹40 lakh for businesses that supply only goods.

The ₹40 lakh figure doesn't apply everywhere. The 2019 notification left out intra-state suppliers in Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura and Uttarakhand, along with sellers of ice cream, pan masala and tobacco products. If you sell from one of those states or in those categories, plan on a limit of ₹10–20 lakh and check the current figure for your state.

Aggregate turnover is counted on an all-India basis across every business under the same PAN, including exempt sales, so your offline shop and online store add together. If everything you sell is fully exempt from GST (fresh vegetables, for example), Section 23 says you aren't liable to register at all.

Do you need GST to sell on Amazon, Flipkart or Meesho?

Until September 2023 the answer was yes, from the first rupee. Section 24(ix) of the CGST Act makes registration compulsory for anyone supplying through an e-commerce operator that collects tax at source (TCS) under Section 52, and the large marketplaces all collect TCS. That is why marketplace onboarding used to start with a GSTIN.

Notification No. 34/2023–Central Tax changed this from 1 October 2023. Sellers of goods whose turnover stays under their state's registration limit are exempt from registering, on these conditions:

• No inter-state supply of goods, through any channel.
• Marketplace sales from one state or union territory only.
• You hold a PAN and, before the first sale, declare it on the GST portal with your business address and state.
• You receive an enrolment number once the PAN is validated, and only one enrolment number per state.
• The enrolment number stops being valid from the date you take regular GST registration.

A companion notification (No. 37/2023–Central Tax) tells the marketplace to block inter-state orders for these sellers and not to collect TCS from them. Composition taxpayers can also sell goods through marketplaces since that date, again only within their state. Each marketplace runs its own onboarding, so check its seller help pages.

Can you sell on Instagram or your own website without GST?

Usually yes, if you stay under the turnover limit and inside your state. Instagram, WhatsApp and a self-hosted store don't collect payment on your behalf or deduct TCS, so the marketplace rule in Section 24(ix) generally doesn't apply. The test left is Section 22: are you under your state's limit?

The trap is geography. A Jaipur seller with followers across India gets an order from Pune. That parcel is an inter-state taxable supply, and Section 24(i) requires registration for any inter-state taxable supply, whatever your turnover. The one carve-out worth knowing is for specified handicraft goods, which have their own exemption; ask your CA whether your products qualify. Our guide to shipping for Instagram and WhatsApp sellers covers the operational side.

Which online sellers need GST registration?

How do you check your GST position before the first shipment?

1. 1Estimate turnover for the financial year across every business on your PAN, including offline sales.
2. 2Find your state's limit: ₹40 lakh for goods in most states, ₹10–20 lakh in the exceptions listed above.
3. 3List where your buyers actually are. If you already have orders, sort them by delivery state; anything outside your own state is an inter-state supply.
4. 4If any orders will leave your state, plan to register now. Section 25 gives you 30 days from the date you become liable to apply.
5. 5If you'll sell only on marketplaces within your state and stay under the limit, get the enrolment number on the GST portal before you list.
6. 6If you'll sell only through your own site or social channels within your state, keep a monthly turnover log and register before you approach the limit.
7. 7Write down the decision and the date, and have a CA check it once.

What do couriers ask for if you don't have a GST number?

A courier doesn't need your GSTIN to carry a parcel. Most shipping platforms and courier accounts run KYC on PAN, an identity proof such as Aadhaar, and a bank account for COD remittance, and treat GSTIN as optional. Requirements vary, so check before you sign up. Serviceability doesn't depend on GST status either: check your delivery pincodes on the pincode serviceability checker the same way any seller would.

What changes is paperwork and cost:

• No GST on your invoice. Section 32 bars an unregistered person from collecting any amount by way of tax. Issue a plain invoice or bill with no GST line.
• GST on courier bills becomes a cost. Your courier or aggregator charges GST on freight, and without a GSTIN you can't claim it back as input tax credit. Our explainer on GST on shipping charges covers how that tax is applied.
• E-way bills on high-value consignments. An e-way bill generally comes into play when a consignment is worth more than ₹50,000. Since 11 February 2025, unregistered persons can enrol on the e-way bill portal through Form GST ENR-03 using their PAN and get a 15-character enrolment ID that stands in for a GSTIN. (ENR-01 is the older form for transporters and warehouses.) See e-way bills for ecommerce shipments for when couriers ask for one.

When does registering for GST make sense anyway?

Staying unregistered keeps paperwork light but ties you to one state. Sellers often register before the law requires it because their Instagram demand is national, because they want input tax credit on freight and packaging, or because business buyers ask for GST invoices. The composition scheme is a middle path with simpler returns, but it has the same limit: composition taxpayers cannot make inter-state supplies of goods.