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GST invoice format for an e-commerce seller

An online seller's invoice has to tie every shipment back to the marketplace order, because the platform reports the same sale in its TCS return and the buyer's state decides whether you charge IGST or CGST plus SGST. Beyond the standard fields, print the marketplace name, order ID, shipping address state, dispatch warehouse, and the HSN and rate for each product. Apparel lines must be split by price, since garments up to Rs 2,500 a piece are taxed at 5% and costlier pieces at 18%.

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Sample e-commerce seller invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Cotton printed T-shirt, men, round neck (size M)	6109	2 NOS	449.00	898.00	5%
Stainless steel water bottle 1 litre	7323	1 NOS	399.00	399.00	5%
Bluetooth wireless earphones with charging case	8518	1 NOS	1,299.00	1,299.00	18%
Polycarbonate mobile back cover	3926	2 NOS	199.00	398.00	18%
Laptop backpack, polyester, 30 litre	4202	1 NOS	1,150.00	1,150.00	18%
Taxable value				₹4,144.00
GST (CGST + SGST, or IGST if inter-state)				₹577.32
Invoice total				₹4,721.32

Sample prices are illustrative. Check the GST rate for your exact item or service before billing.

Extra fields a e-commerce seller invoice needs

Marketplace and order ID: Amazon, Flipkart, Meesho and others report your sales in GSTR-8 against their own order references. Printing the order ID on each invoice makes the monthly match between your GSTR-1 and the operator's TCS credit far quicker.
Ship-to state (place of supply): For goods delivered to a consumer, the place of supply is where the parcel ends up, not your billing city. Show the delivery state so the correct IGST or CGST and SGST split is visible on the face of the bill.
Dispatch location / fulfilment centre: Sellers using marketplace warehouses must register each additional place of business. Stating which warehouse or fulfilment centre shipped the order shows the GSTIN and address the supply legally moved from.
SKU and product listing title: Customers compare the invoice with the listing they bought. Printing your SKU and a short listing title alongside the HSN prevents return disputes and helps your own stock reconciliation across channels.
Per-piece selling price for apparel and footwear: Because the 5% and 18% slabs for clothing and footwear depend on value per piece or pair, show the unit price after any seller discount. A bundle priced as one unit can push items into the wrong slab.
Return or replacement reference: When a parcel comes back, the credit note should quote the original invoice and order number. Keep a field for the return ID so the reversal lines up with the marketplace's adjusted TCS figure.

Standard GST invoice fields

Rule 46 of the CGST Rules applies to every tax invoice, including this one:

Supplier name, address and GSTIN
Consecutive invoice number (max 16 characters, unique for the year)
Date of issue
Customer name, address and GSTIN (if registered)
Place of supply with state name
HSN/SAC code per item
Description, quantity and unit
Taxable value after discounts
GST rate and CGST + SGST or IGST amounts
Signature or digital signature

GST rules that matter for a e-commerce seller

TCS collected by the marketplace

Every e-commerce operator that collects payment on your behalf must deduct tax collected at source on the net value of taxable supplies made through it and report it in GSTR-8. The amount shows up in your electronic cash ledger once you accept it. Your invoices should therefore be raised at the full selling price including GST, not at the payout figure you receive after commission, shipping fees and TCS. Commission and fulfilment fees are separate services billed to you by the platform with GST, and you claim that GST as input tax credit rather than netting it against your sales.

Registration rules are different for online sellers

Most small traders only register once turnover crosses the threshold, but suppliers of goods through an e-commerce operator historically had to register regardless of turnover. The law has since been relaxed for some intra-state sellers who meet specified conditions, so check the current position before you onboard. Inter-state sales to buyers in other states always require registration. Also remember that each state where you keep stock in a marketplace warehouse is a separate registration with its own GSTIN and its own invoice series.

Rate depends on the product, not the channel

Selling online does not change the GST rate. Since 22 September 2025 most household articles of steel under 7323 sit at 5%, knitted garments of 6109 up to Rs 2,500 a piece at 5%, and electronics such as earphones under 8518 at 18%. A catalogue with hundreds of listings needs an HSN master per SKU, because the platform's suggested tax code is only a default and errors in it are your liability, not the marketplace's.

Credit notes for returns

Customer returns are routine online, and each one should be handled with a credit note issued against the original invoice under section 34. Declare it in the GSTR-1 for the period in which it is issued, and do it before the deadline linked to the annual return so that the tax can still be reduced. Matching the credit note value with the marketplace's adjusted figure keeps your TCS reconciliation clean.

E-way bills for stock transfers

Sending stock to a marketplace fulfilment centre in another state is a supply between distinct persons and needs a tax invoice, and an e-way bill when the consignment value crosses Rs 50,000. Individual customer parcels are normally handled by the platform's logistics partner, but bulk inward movements to warehouses are the seller's responsibility and are frequently checked in transit.

Common billing mistakes

Raising invoices at the settlement amount received from the marketplace instead of the price the customer paid, which understates turnover and fails to match the operator's TCS return.
Charging CGST and SGST on every order because the seller is in one state, even when the parcel is delivered to a buyer in another state.
Using one combined invoice series for sales dispatched from marketplace warehouses in different states, each of which has its own GSTIN.
Leaving the platform's default tax code on all listings so that garments over Rs 2,500 a piece are billed at 5% instead of 18%.

E-commerce seller GST invoice: FAQ

Who issues the invoice for a marketplace sale, me or the platform?

The seller issues the tax invoice because you are the supplier of the goods. Platforms usually generate it inside their seller panel using your GSTIN, invoice series and the tax codes you set for each listing, so you remain responsible for the rate and HSN shown on it.

Can I claim the TCS deducted by Amazon or Flipkart?

Yes. TCS reported by the operator in GSTR-8 flows to your electronic cash ledger after you accept it, and you can use it to pay your GST liability or claim a refund. Reconcile the operator's figures with your own invoices every month.

Is the platform commission part of my invoice value?

No. The customer invoice shows the full selling price. The commission, shipping and fulfilment fees are separate services the marketplace bills to you with 18% GST, and that tax is available to you as input tax credit if you are a regular registered taxpayer.

Do I need separate GST registration for each warehouse state?

If your goods are stored in a fulfilment centre in another state, that location is a place of business in that state and needs its own registration there. Invoices for orders shipped from it must carry that state's GSTIN and a separate number series.

Sources: CBIC — Notification 9/2025-Integrated Tax (Rate), goods rate schedules · CBIC — Notification 9/2025-Central Tax (Rate), 17 Sep 2025 · GST Council — rate rationalisation press release, 56th meeting · CBIC — GST rates for goods and services

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