GST for online sellers
GST for online sellers: registration, the GST invoice, TCS on marketplace payouts, input tax credit and monthly reconciliation.

In short
Legal Metrology rules for online sellers rest on one principle: a packaged product must tell the buyer what is inside, how much, the most it may cost and who stands behind it, on the pack and on the listing.
They are the rules under the Legal Metrology Act, 2009, chiefly the Legal Metrology (Packaged Commodities) Rules, 2011, which set what a pre-packed product sold in India must declare. They are enforced by the Legal Metrology departments of the central and state governments.
A packaged commodity, in the rules’ sense, is a product packed in advance, without the buyer present, in a predetermined quantity. Most goods sold online fit that description: a jar of cream, a set of towels, a boxed toy, shoes in a carton.
The rules exist so that a buyer can compare products on price and quantity before paying. Online, the buyer pays before the pack is in their hands, which is why the listing has to say what the pack says.
For online sales, the rules reach the listing too: the platform must show the declarations a buyer would otherwise read on the pack, apart from the month and year, and marketplaces ask sellers to supply them. A listing without them can be blocked or removed.
If you sell goods packed before sale to retail buyers, generally yes. Who carries the duty depends on your role: the rules look to the manufacturer, packer or importer named on the pack, and a seller who packs or brands goods may be the packer.
Some packs are treated differently, such as packs made for industrial or institutional buyers rather than retail sale. Food, cosmetics and other regulated goods also follow labelling rules of their own.
Legal Metrology is also separate from BIS certification. Toys sold in India need BIS certification, shown by the ISI mark, under the Toys (Quality Control) Order, and some categories, footwear among them, fall under BIS quality control orders: check whether one covers your product.
Our pages on how to sell toys online in India and sell footwear online in India cover those categories in more depth.
Six declarations come up on almost every pack: MRP, net quantity, the name and address of the manufacturer, packer or importer, the month and year of manufacture or import, consumer-care details, and country of origin for imports. The rules list more for some goods.
Declare quantity the way the trade measures the product. A towel set is sold by number, a cream by weight or volume, a rope by length; a quantity a buyer cannot compare, such as “1 pack”, tells them nothing.
On the principal display panel, which the rules define as the area of the pack where the declarations are grouped together. They must be legible and prominent, printed on the pack or on a label fixed securely to it.
The net quantity also has a minimum figure height that rises with the size of the panel, so a large box cannot carry a tiny number.

In the marketplace’s compliance fields and in the images, and nowhere in contradiction with the pack. The table maps each declaration from pack to listing; your marketplace’s own field names will differ.
| Declaration | On the pack | On the listing | Check |
|---|---|---|---|
| MRP | Declaration panel, inclusive of all taxes | The MRP field, with the selling price beside it | Selling price never above MRP, in sales too |
| Net quantity | Declaration panel, in standard units | Quantity or pack-size field, and the title where it decides the purchase | Title, field, image and pack agree |
| Manufacturer, packer or importer | Name and full address | Manufacturer, packer and importer fields | Same names and addresses as the pack |
| Month and year | Declaration panel, for each batch | Not required on the listing under rule 6(10); it stays on the pack, because it changes by batch | Ask your adviser how your marketplace expects it |
| Consumer care | Name, address, phone and email | Customer-care field, where one exists | Phone answered, email working |
| Country of origin | For imports | Country-of-origin field, often for every product | Filled in for goods made in India too |
Add an image of the back of the pack with the declarations readable, if the marketplace allows one; reviewers and buyers both check it. On your own storefront, show the same declarations on the product page, because the rules do not stop at marketplaces.
Put the net quantity in the title wherever it decides the purchase, such as a pack of two or a 500 g jar, and keep it identical in the quantity field and on the pack.
Images that show a different pack size or count from the one shipped invite complaints and returns, and they contradict the declaration the listing carries. Update them whenever the pack changes.
We build listings from your pack artwork and documents, under our product listing services, and hold any listing whose declarations are missing until you have them.
The same declarations apply, with net quantity stated as a count and every component accounted for. A combo listing, two or more products sold as one, needs declarations that describe the combination as the buyer receives it.
Our guide on how to start a clothing brand in India covers labels and hangtags for a new label from the first sample.
Both, for different things. The marketplace must show the declarations on its platform; the seller must supply them correctly and make sure the goods match. When a declaration is wrong, the marketplace usually acts against the listing, and the seller answers for the goods.

Marketplace seller agreements generally make the seller responsible for the accuracy of what they upload. Read yours for its clauses on product compliance, and keep the documents behind every declaration where you can produce them quickly.
Often, yes. The rules require manufacturers, packers and importers of packaged goods to register with the Legal Metrology authorities, and marketplaces often ask importers for that registration. Whether it applies to you depends on your role, so ask your adviser.
Change the pack and the listing together, and check with your adviser how the rules let you declare a revised price on stock already packed.
After a change in GST rates, for example, the authorities have allowed revised prices on existing stock, but only in the manner and for the period they set. Our guide to GST for online sellers covers the tax side of a rate change.
On the listing, the MRP field must match the pack the buyer will receive. If old and new packs are both in stock, decide which one ships and keep the listing in step, or hold one back.
Non-compliance can bring penalties from the Legal Metrology authorities and blocked or removed listings from the marketplaces; the blocked listing is often the first sign.
We enter what your packs and documents show, and we do not certify products or decide whether a rule applies to you. If a declaration or certificate is missing, the listing waits until you have it, because a non-compliant listing puts the account at risk.
We keep a photograph of every declaration panel with the product’s master record, so a reprinted pack is caught before the listing goes stale.
On the accounts we run, our marketplace account management answers compliance notices with you. For category rules beyond Legal Metrology, see how to sell personal care products online.
The terms used here, from RTO to TCS, are defined in plain English in our ecommerce glossary.
We build marketplace listings from your pack artwork and documents, enter the declarations they show, and hold any listing whose declarations are missing.
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Tell us what you sell and where. We reply with our questions and a scope, with GST on its own line.