E-Commerce Seller Invoice Template

Why this template?

E-commerce sellers must mandatorily register for GST regardless of turnover (no threshold exemption). The platform collects Tax Collected at Source (TCS) at 1% on the net value of taxable supplies. GST rates depend on the product category sold.

Common HSN/SAC codes for E-Commerce Seller

Sample line items

• Product sale (HSN-specific)
• Shipping and handling charges
• Packaging materials (if charged)
• Return logistics fees
• Platform commission (TCS deducted)

Industry-specific notes

• Mandatory GST registration for all e-commerce sellers — no turnover threshold
• TCS @ 1% (0.5% CGST + 0.5% SGST) deducted by marketplace (Amazon/Flipkart)
• TCS credit can be claimed in GSTR-2A and set off against GST liability
• GSTR-8 filed by e-commerce operator; seller reconciles in GSTR-1
• Intra-state and inter-state sales both require proper GST invoicing with HSN