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D2C brands operate at the intersection of online retail and brand-led marketing. Compliance covers GST with marketplace TCS, e-invoicing above ₹5 cr turnover, FSSAI for food / beauty, BIS for select categories (electronics, helmets), and consumer protection (return policies, warranties). The trickiest piece: marketplace TCS @ 1% under Section 52 + GST credit reconciliation between Amazon/Flipkart payouts and your books.
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What\'s unique about D2C & E-commerce
Marketplace TCS reconciliation
Amazon, Flipkart, Meesho deduct 1% TCS u/s 52. Reflects in GSTR-2A. Reconcile every month against payout reports — mismatches cost ITC.
Inter-state stock transfers
Moving inventory between FBA warehouses across states is GST-relevant. E-way bills above ₹50,000. ISD (Input Service Distributor) registration if you have multi-state distribution.
Return reverse-charge
Customer returns trigger credit notes. Properly documented, ITC stays intact. Sloppy returns = ITC reversed.
BIS / FSSAI per category
Cosmetics need cosmetic license. Food needs FSSAI. Electronics need BIS. Toys need BIS. Each has different timeline and depth.
Yes from day one — Section 24 mandatory for any e-commerce seller, regardless of turnover. Even if you sell ₹0 first month.
Yes — when output GST < input GST (common for brands selling 5%-rate items but paying 18% on Shopify, ads, packaging). Refund via Form RFD-01.