Article

Budget 2023: Composition Scheme Benefit to E-commerce Goods Suppliers

Tax Ninja Free Intermediate India

Covers the one real loophole worth knowing before you assume the marketplace door is shut entirely: since October 2023, goods sellers (not services) can opt composition while listed on a TCS operator, but only intra-state.

  • Finance Act 2023 dropped the words 'goods or' from Section 10(2)(d) and 10(2A)(c)
  • Goods suppliers can now opt composition even while selling through an e-commerce operator
  • The carve-out still requires supplies to stay intra-State, so a pan-India Amazon listing forces regular registration anyway
  • Services suppliers through an e-commerce operator remain barred outright
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The question it answers

  1. I'm a small maker just starting out, does the GST composition scheme make sense for me?

Read with it

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  2. The one resource that goes past 'GST is mandatory' into the operational reality of quick commerce: separate GSTIN or APOB... Tax Garden Article GST and Compliance Guide for Blinkit, Swiggy Instamart, and Zepto Sellers (2026) Tax Garden
  3. A ready GST compliant invoice format, with CGST, SGST, IGST, and HSN fields already built in, so your first invoice does not... Wise Template GST Bill Format and Invoice Format Wise
  4. A free, step by step walkthrough of the actual registration screens for e-commerce sellers, useful if you would rather watch... Udemy Course Free Goods and Services Tax (GST) Tutorial: New GST Registration Process 2025 & Shipping Bill under GST Udemy
  5. The Ken's Daybreak team unpacks GST 2.0, the biggest rewrite of the tax founders are registering into in 2026, in plain audio... The Ken (Daybreak) Podcast All You Need to Know About GST 2.0 The Ken (Daybreak)
  6. The government's own FAQ on the composition levy, straight from the department that writes the rules. Use it to check any... CBIC (Central Board of Indirect Taxes and Customs) Report Frequently Asked Questions on Composition Levy CBIC (Central Board of Indirect Taxes and Customs)
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