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India
Free
Intermediate
The one resource that goes past 'GST is mandatory' into the operational reality of quick commerce: separate GSTIN or APOB registration for every state a Blinkit or Zepto dark store holds your stock.
GST and Compliance Guide for Blinkit, Swiggy Instamart, and Zepto Sellers (2026)
From Tax Garden
- Each state where a quick commerce platform's dark store holds your inventory counts as a place of business under Section 22 and needs its own GSTIN or an Additional Place of Business registration.
- Section 24(ix) requires anyone supplying through a TCS collecting e-commerce operator to register for GST regardless of turnover.
- Platforms will not activate a listing until GST (and FSSAI, for food items) is in place and address proofs match exactly across PAN, Aadhaar, and the GSTIN.
