GST Invoice Format for E-commerce Sellers

Selling on Amazon, Flipkart, or Meesho — per-order invoices that reconcile with marketplace TCS reports.

Marketplace sellers invoice every order, usually B2C, with the platform collecting TCS at source under Section 52. Your invoice data must reconcile line-for-line with the marketplace's monthly TCS statement, and interstate shipping makes almost every sale an IGST supply — a format that captures the order ID and ship-to state is non-negotiable.

What this invoice format must include

Marketplace order reference

Print the marketplace order ID on each invoice — it's the join key for reconciling GSTR-1 with the platform's GSTR-8 TCS data.

Ship-to state = place of supply

B2C e-commerce is taxed by destination: the customer's state decides IGST vs CGST/SGST, order by order.

Registration is mandatory

Sellers on TCS-collecting marketplaces must register for GST regardless of turnover — no threshold exemption.

Returns and credit notes

Customer returns need credit notes referencing the original invoice so the tax reverses cleanly in your returns.

Sample line items

Typical line items with the HSN/SAC codes and GST rates this trade uses.

Description HSN/SAC Qty Rate (₹) GST
Bluetooth earbuds (Order #171-2044821) 8517 1 1,499 18%
Cotton bedsheet double, printed (Order #171-2044822) 6302 1 899 5%

Generate an invoice like this in seconds with the free GST invoice generator — no signup needed.

Frequently asked questions

Yes — supplying through a TCS-collecting e-commerce operator requires registration irrespective of turnover (with a narrow exemption for certain intra-state service suppliers).
The marketplace collects tax at source on your net sales under Section 52 and deposits it against your GSTIN; you claim it in your cash ledger via the GSTR-8 flow.
You, the seller, issue the tax invoice to the customer. The platform issues its own invoice to you for commission and fees, on which you claim input credit.
Issue a credit note against the original invoice; the reduction flows through GSTR-1 and nets off your liability.

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