Does Amazon file GST returns for you?
No. Amazon files only Form GSTR-8, which reports the GST TCS it collected from your payouts. Your own sales, the tax on them and your input tax credit go in your returns, filed under your GSTIN. If returns are not filed, the notices, late fees and any cancellation come to you, not to the marketplace.
Which GST returns does an Amazon seller file?
| Return or task | What it covers | Monthly filer | Quarterly (QRMP) filer |
|---|---|---|---|
| GSTR-1 | Details of your sales, including marketplace sales | By the 11th of the next month | By the 13th after the quarter; optional IFF by the 13th for B2B invoices in months 1 and 2 |
| GSTR-3B | Summary return and payment of tax | By the 20th of the next month | By the 22nd or 24th after the quarter, depending on your state |
| Monthly tax payment | Tax for months 1 and 2 of a quarter | Paid with GSTR-3B | Form PMT-06 by the 25th of the next month |
| TCS credit | Accepting the TCS Amazon reports in GSTR-8 | Every month after the 10th | Every month after the 10th |
| GSTR-9 | Annual return | By 31 December after the year, if turnover is above ₹2 crore | Same |
| GSTR-9C | Reconciliation statement | Above ₹5 crore turnover | Same |
Due dates can be extended by notification, so check the GST portal calendar each month. Nil returns are still required in a month with no sales; they can be filed through the portal or by SMS.
Should you file monthly or quarterly?
The QRMP scheme is open if your aggregate turnover in the previous financial year was up to ₹5 crore. You file GSTR-1 and GSTR-3B once a quarter but still pay tax every month, either a fixed amount based on past returns or the tax you actually owe.
- Quarterly suits most small sellers who sell mainly to consumers (B2C), because it halves the number of returns.
- Monthly suits sellers whose business buyers want their invoices in GSTR-2B quickly, and sellers who want monthly discipline on reconciliation.
- You choose on the GST portal. The option for a quarter closes on the last day of that quarter's first month, so decide early.
What if you sell on Amazon under the composition scheme?
Since 1 October 2023, composition taxpayers may supply goods through an e-commerce operator such as Amazon. They still cannot make inter-state supplies, so sales must stay within your own state, and the turnover limit is ₹1.5 crore (lower in some special category states). A composition seller pays a low fixed rate (1% for traders and manufacturers), cannot charge GST on invoices and cannot claim input tax credit.
- Form CMP-08: statement and payment, quarterly, by the 18th after the quarter.
- GSTR-4: annual return, by 30 April after the financial year.
This suits a small seller who ships only within one state. If you want to sell across India, you need a regular registration. Sellers on a GST enrolment number instead of a GSTIN file no GST returns, but they are tied to one state and the turnover limit; see selling on Amazon without GST.
What does a monthly GST routine look like for an Amazon seller?
- Download Amazon's tax report for the month (the Merchant Tax Report, B2B and B2C) and the settlement report.
- Match sales, returns and cancellations between the two, state by state.
- Prepare GSTR-1, including the table for supplies made through e-commerce operators, where you report the operator's GSTIN.
- Check GSTR-1 before filing GSTR-3B. Tax liability carried from GSTR-1 into GSTR-3B is locked on the portal, so corrections go through GSTR-1A, not GSTR-3B.
- Accept the TCS credit lines that match your data and file that statement, so the credit reaches your cash ledger. See TCS credit for Amazon and Flipkart sellers.
- Claim input tax credit only for invoices shown in GSTR-2B. See ITC for e-commerce sellers.
- Pay the balance in cash and file GSTR-3B.
What happens if you miss a GST return?
- Late fee: ₹50 a day (₹25 CGST plus ₹25 SGST), or ₹20 a day for a nil return, up to a cap that depends on turnover.
- Interest: 18% a year on tax paid late.
- Blocked filings: GSTR-1 for a period cannot be filed while an earlier GSTR-3B is pending.
- Three-year limit: a return cannot be filed more than three years after its due date, and the portal enforces this.
- Cancellation: not filing for a continuous period (six months for regular taxpayers) is a ground for cancelling the registration, and marketplaces can hold payouts or suspend accounts when the GSTIN is cancelled.
What we'd check in your case
- Your aggregate turnover across all channels under your PAN, to decide between monthly, QRMP and composition.
- Whether you sell to business buyers who need monthly GSTR-2B credit.
- Whether you ship outside your state, which rules out composition and the enrolment number.
- How your Amazon tax report reconciles with settlements, returns and TCS.
- Whether any earlier returns are pending, before the three-year limit closes them.
If you sell on more than one marketplace, the work multiplies, so set the routine up before your first month closes. Send us your last month's Amazon reports on WhatsApp and we will tell you plainly whether your filing frequency and numbers are right. See our GST services.
Not sure how this applies to you? Tell us what you sell and where. We'll tell you what you need, and what you don't, in a free 15-minute fit check.
Ask on WhatsAppRelated questions
Does Amazon file my GST return?
No. Amazon files GSTR-8 to report the TCS it collects. You file your own GSTR-1 and GSTR-3B under your GSTIN, and you are responsible for any late fee or notice.
Can an Amazon seller file GST quarterly?
Yes, under the QRMP scheme if aggregate turnover in the previous financial year was up to ₹5 crore. Returns are quarterly, but tax is paid every month, using Form PMT-06 for the first two months of each quarter.
Do I need to file GST returns if I had no sales on Amazon this month?
Yes. A registered seller files nil returns for periods without sales. Nil GSTR-1 and GSTR-3B can be filed on the portal or by SMS, and late fees apply if you miss them.
Can a composition seller sell on Amazon?
Yes, since 1 October 2023, for supplies of goods within the seller's own state. A composition seller files CMP-08 quarterly and GSTR-4 annually, cannot charge GST and cannot claim input tax credit.
Is GSTR-9 compulsory for small Amazon sellers?
GSTR-9 is mandatory when aggregate turnover is above ₹2 crore. Below that it has been made optional through yearly notifications, so check the notification for the year you are filing.
See our service: GST registration for online sellers →
Sources
- CBIC: CGST Act and other GST Acts
- GST Council: FAQs on TCS under Section 52
- TaxGuru: GST changes from 1 October 2023 (composition sellers on e-commerce)
- GST portal: user guides
General information based on rules as of November 2026, not legal or tax advice for your specific case. Rules change; we confirm what applies to you before any filing.