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If you are selling online

To be exempt from GST registration while selling on platforms like Amazon, Flipkart, Meesho, etc., all of the following conditions must be met:

Condition No. Requirement
(i) You must not make any inter-State supply of goods. Only intra-State sales are allowed.
(ii) You can only sell in one State or Union Territory through the ECO.
(iii) You must have a PAN (Permanent Account Number) under the Income-tax Act.
(iv) You must declare your PAN, business address, and State/UT on the GST common portal before selling.
(v) You must obtain an enrolment number from the portal (after PAN validation).
(vi) Only one enrolment number per State/UT is allowed.
(vii) No supply can be made through ECO until you’ve received the enrolment number.
(viii) If you later get GST registration, the enrolment number becomes invalid from the date of registration.

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