Answer

1. F

   Facts

   E-commerce sellers fall under the compulsory registration list in Sec 24, subject to notified exemptions. Service providers selling through an operator are exempt within the normal threshold, and from 1 October 2023 small goods sellers making only intra-State supplies through an operator can enrol without registration, subject to conditions.

2. P

   Provisions and law

   • Sec 24, CGST Act 2017Lists persons who must register regardless of turnover, such as inter-State suppliers of goods, casual and non-resident taxable persons, reverse charge payers, e-commerce sellers and operators, and Input Service Distributors, subject to notified exemptions.
   • Notification 65/2017-CTService providers selling through an e-commerce operator are exempt from compulsory registration if aggregate turnover is within the threshold.
   • Sec 22(1), CGST Act 2017Registration is required once aggregate turnover in a year exceeds ₹20 lakh (₹10 lakh in special category States); the limit is ₹40 lakh for suppliers of only goods in States that adopted it.
3. A

   Analysis

   Marketplaces collect TCS under Sec 52 from registered sellers, which is why most ask for a GSTIN at onboarding. If you sell goods only within your own State and stay below the threshold, the notified exemption may allow you to sell with an enrolment number instead, but inter-State shipping is not allowed under that route. Most sellers want pan-India delivery, so registration is usually the practical choice. Check the latest notification and the marketplace's current onboarding rules before deciding.

4. C

   Conclusion

   1. 1Decide whether you will ship only within your State or across India.
   2. 2If across India, apply for GSTIN before onboarding.
   3. 3If intra-State only and below threshold, check the enrolment route on the GST portal.
   4. 4Keep the marketplace's TCS statements to match later with your returns.

Selling inter-State through an enrolment number without registration breaks the conditions of the exemption.

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