Flipkart collects TCS on every sale and sends a large share of orders back as customer returns or
Selling goods on Flipkart requires GST registration regardless of turnover under Section 24(ix); composition dealers cannot sell inter-state through the marketplace.
Flipkart collects TCS at 0.5 percent of net taxable value, reports it in GSTR-8, and the credit lands in your electronic cash ledger after you accept it in the TDS and TCS credit
Customer returns and RTO shipments both need a credit note under Section 34 against the original invoice; cancellations before dispatch are cancelled invoices, not credit notes.
Credit notes go to GSTR-1 Table 9B for registered or large inter-state buyers and reduce Table 7 for small B2C sales, and must be declared by 30 November following the financial
Yes, for goods, regardless of turnover. Section 24(ix) requires registration for anyone supplying goods through an e-commerce operator that collects TCS.
The full guide has the formats, the deadlines and the worked examples.