Instagram ya WhatsApp par bechne ke liye alag “Instagram GST” nahi hota. Registration teen baaton par depend karta hai: aapka saal ka kul turnover (counter aur online milakar), doosre state mein bhejte hain ya nahi, aur kisi e-commerce platform ke through bechte hain ya seedha customer ko. Apne case ke liye CA se confirm karein.
Pehla sawaal: aapka turnover kitna hai?
CGST Act ka section 22(1) kehta hai ki har supplier ko registration lena hoga agar uska aggregate turnover ek financial year mein bees lakh rupaye (Rs 20 lakh) se zyada ho. Special category states ke liye Act mein das lakh rupaye (Rs 10 lakh) likha hai.
Act mein yeh bhi likha hai ki sirf goods bechne wale supplier ke liye sarkar, state ki request aur GST Council ki recommendation par, yeh limit chaalis lakh rupaye (Rs 40 lakh) tak badha sakti hai, notification ke through. Aapke state mein kaunsi limit lagti hai, yeh CA se poochiye.
Act ke explanation ke hisaab se aggregate turnover mein aapki saari supplies gini jaati hain. Matlab dukaan ki counter sale, Instagram ke orders aur WhatsApp ke orders, sab milakar dekha jaata hai, sirf Instagram wala hissa nahi.
Doosra sawaal: kya aap doosre state mein bhejte hain?
Section 24 kuch logon ke liye registration compulsory banata hai, turnover chahe kitna bhi ho. Is list mein pehla point hai: “persons making any inter-State taxable supply”. Agar aap West Bengal se Delhi ke customer ko saree courier karte hain, toh woh inter-state supply hai. Isliye Instagram par poore India se order lene se pehle CA se baat kar lijiye.
Teesra sawaal: platform ke through ya seedha?
Section 24(ix) un logon ke liye bhi registration compulsory kehta hai jo aise e-commerce operator ke through bechte hain jise section 52 ke under tax collect karna hota hai.
Iske baad CBIC ki Notification No. 34/2023, Central Tax (31 July 2023) aayi, jo 1 October 2023 se laagu hai. Yeh e-commerce operator ke through goods bechne wale chhote sellers ko registration se chhoot deti hai, agar unka turnover section 22(1) ki limit se kam ho, aur yeh shartein poori hon:
- Koi inter-state supply of goods nahi.
- E-commerce operator ke through ek se zyada state ya UT mein supply nahi.
- PAN hona chahiye, aur common portal par PAN, business address aur state declare karke enrolment number lena hoga.
- Enrolment number milne se pehle platform par koi supply nahi.
Dhyan dein: yeh notification sirf “electronic commerce operator” ke through hone wali supply ki baat karti hai. Agar aap apne Instagram page ya WhatsApp par order lete hain aur payment seedha khud lete hain, toh yeh alag setup hai. Aapke case mein yeh chhoot lagti hai ya nahi, yeh CA hi bata sakta hai.
CA se yeh 5 sawaal poochiye
- Pichhle aur is financial year mein mera aggregate turnover kitna hai, counter aur online milakar?
- Mere state mein goods ke liye registration ki limit kya hai?
- Main doosre state mein courier karta hoon, toh kya mujhe registration chahiye?
- Main jo saamaan bechta hoon, kya woh GST mein exempt hai? (Section 23 ke under exempt goods bechne wale registration ke liable nahi hain.)
- Agar baad mein marketplace par bhi bechun, toh kya Notification 34/2023 ki chhoot mujh par lagegi?
Registration ke baad bill sahi banaiye
Registration milne ke baad har bill par sahi details honi chahiye. Hamari guide kapde ki dukan ka GST bill format mein dekhiye ki bill par kya likhna hota hai.
Agar aap abhi Instagram se shuru kar rahe hain, toh sell on Instagram without a website aur apni dukan ko online kaise kare padhiye. WhatsApp orders sambhalne ke liye WhatsApp order management for a small shop dekhiye.
Yeh post 27 Oct 2026 ko likhi gayi hai aur tax advice nahi hai.
FAQ
Kya Instagram par bechne ke liye GST number zaroori hai?
Har case mein nahi. Section 22(1) turnover ki limit par registration maangta hai, aur section 24 kuch cases mein turnover ke bina bhi, jaise doosre state mein supply. Apna case CA se confirm karein.
Kya Instagram aur dukaan ki sale alag gini jaati hai?
Act ke explanation ke hisaab se aggregate turnover mein saari supplies aati hain, toh counter aur online sale milakar dekhi jaati hai.
Kya main GST ke bina doosre state mein courier kar sakta hoon?
Section 24(i) inter-state taxable supply karne walon ke liye registration compulsory kehta hai. Bhejne se pehle CA se baat karein.
Notification 34/2023 kya hai?
Yeh CBIC ki notification hai jo 1 October 2023 se e-commerce operator ke through bechne wale chhote goods sellers ko, kuch shartein poori karne par, registration se chhoot deti hai. Isme inter-state supply nahi honi chahiye.
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Sources (accessed 27 Oct 2026): CBIC, Central Goods and Services Tax Act, 2017, sections 22, 23 and 24 (CBIC compiled text), cbic-gst.gov.in; CBIC, Notification No. 34/2023, Central Tax, 31 July 2023, gstcouncil.gov.in.
About the author: Pritam Nandi is the founder of Prilix Labs, the company behind Indi Andaz. He builds Indi Andaz from Ashoknagar Kalyangarh, West Bengal, to help local Indian shops sell online and bill at the counter from one place.
Indi Andaz by Prilix Labs: an online store with UPI, card and COD checkout, plus GST billing at the counter.
Prilix Labs, Ashoknagar Kalyangarh, North 24 Parganas, West Bengal 743222
Email: indiandazsocial@gmail.com
Phone: 8653001257
© 2026 Prilix Labs
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