D2C and marketplace selling is GST-heavy: TCS at 1% from every marketplace, multi-state warehousing, returns reconciliation and ITC against shipping and platform fees.
We run compliance specifically built for D2C — reconciling MTRs from Amazon and Flipkart against your books, claiming TCS credit, filing GSTR-1 / 3B per state and managing returns rebates.
Compliance challenges we solve
TCS reconciliation
1% TCS from every marketplace claimed in GSTR-2X every month.
Multi-state GSTIN
Warehouse states, principal-place GSTIN and inter-state supply tracking.
Returns and refunds
Credit notes, refund vouchers and ITC reversal worked into monthly close.
Platform fees ITC
Commission, fulfilment, advertising — full ITC claimed when GSTINs match.
Why D2C and marketplace selling is GST-heavy
Selling online multiplies your compliance surface. Every marketplace deducts 1% TCS, goods stored in a fulfilment centre create a tax presence in that state, returns and refunds generate credit notes that must be matched, and platform fees carry recoverable GST. A seller doing modest revenue can still be filing returns across several states and reconciling thousands of line items a month.
We build compliance specifically for D2C and marketplace brands, reconciling the monthly transaction reports (MTRs) from Amazon and Flipkart against your books, claiming TCS credit, filing GSTR-1 and GSTR-3B per state, and keeping ITC on commissions and logistics fully captured.
TCS, multi-state GST and registration
Because selling through an e-commerce operator requires GST registration irrespective of turnover, online sellers register from day one. The 1% TCS that marketplaces deduct appears in your GSTR-2X and is claimed as a credit against output GST each month. If you store stock in multiple states — including through Amazon FBA — you need a GSTIN in each, and we handle the multi-state registration and the consolidated filing that follows.
Returns, refunds and reconciliation
Returns are the hidden complexity of e-commerce accounting. Each return triggers a credit note, a possible refund voucher and an ITC reversal, and the marketplace’s MTR rarely matches your books line for line without work. We pull the MTRs, reconcile them against your sales register and credit notes, reverse ITC where required, and close the month with numbers that tie out — so a GST notice does not arrive months later over a mismatch.
Input tax credit and e-invoicing
D2C margins are thin, so unclaimed ITC is money left on the table. We ensure the GST you pay on commission, fulfilment, shipping and advertising is fully claimed when GSTINs align. As you scale past the e-invoicing threshold, we set up IRN generation for B2B invoices so high-volume billing stays compliant without slowing you down.
How TCC serves e-commerce & D2C businesses
From multi-state GSTIN registration to monthly MTR reconciliation, TCS credit, e-invoicing and CFO-level visibility on unit economics, we run the full finance and compliance stack for online sellers — on a fixed monthly fee with WhatsApp-first support. You get a team that reads marketplace settlement reports fluently and keeps your filings clean across every state you sell in.
Frequently asked
How is marketplace TCS handled?+
1% TCS deducted by the marketplace is reflected in GSTR-2X. We claim it as a credit against your output GST every month.
Do I need GSTIN in every warehouse state?+
If you store goods in a state, yes — even via FBA. We handle multi-state GSTIN registration and consolidated return filing.
How are returns and refunds reconciled?+
We pull marketplace MTRs, match against credit notes and reverse ITC where required.
Is GST registration mandatory to sell online?+
Yes. Selling through an e-commerce operator like Amazon or Flipkart requires GST registration regardless of turnover, and there is no ₹40 lakh/₹20 lakh threshold exemption. We register you in every state where you need a GSTIN.
How is e-invoicing relevant to D2C sellers?+
If your aggregate turnover crosses the e-invoicing threshold (currently ₹5 crore), B2B invoices must be reported to the IRP for an IRN before issue. We set up and run e-invoicing so your high-volume billing stays compliant.
Can I claim ITC on platform commission and ad spend?+
Yes. GST on marketplace commission, fulfilment, shipping and advertising is fully creditable when the GSTINs match. We reconcile these monthly so none of your input credit is left unclaimed.
Specialist compliance for e-commerce & d2c.
Talk to a CA who already knows your industry.