E commerce marketplace

GST is mandate for selling online regardless of threshold limit and place of supply.

As per the Provision of Section 24 clause (ix) of the CGST Act 2017, GST Registration is Mandatory irrespective of any turnover limit for the persons who are supplying through e-commerce operator who is required to collect Tax at Source ( TCS ) U/s 52 of the CGST Act 2017.

So if the e-commerce operator is liable to collect TCS, then GST Registration is mandatory for their Vendors/Sellers.