GST and Compliance Guide for Blinkit, Swiggy Instamart, and Zepto Sellers (2026)
Tax Garden
FreeIntermediateIndia
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.
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.