GST Return Filing for Shopify Sellers in India (GSTR-1/3B from your

A Shopify store is not a marketplace, so nobody collects TCS or prints invoices for you.

Shopify is not an e-commerce operator under Section 52 for your own store, so there is no TCS and no Table 14; your sales are ordinary B2C or B2B supplies in GSTR-1.

Shipping goods to another state makes registration compulsory under Section 24(i) regardless of turnover, which covers almost every Indian Shopify store.

Every order needs a tax invoice under Section 31 at dispatch, with the place of supply taken from the shipping address; refunds and RTO are credit notes against that invoice.

GSTR-1 (Table 7, 5, 4, 9B, 12 and 13) and the GSTR-3B summary come from those invoices, filed by the 11th and 20th, with ITC on gateway, courier and app invoices matched to

Does Shopify collect TCS like Amazon or Flipkart?

No. TCS under Section 52 is collected by an e-commerce operator that owns the platform through which other suppliers sell and that collects the consideration.

GST Return Filing for Shopify Sellers in India (GSTR-1/3B from your

The full guide has the formats, the deadlines and the worked examples.

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