Sale from Amazon and impact on GST

IGST Act 5(5)

[5] The Government may, on the recommendations of the Council, by notification, specify categories of services, the tax on inter-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services: Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax: Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax.

For B2C sales through Amazon, you do not need to mention Amazon GSTIN anywhere in your GSTR-1. Amazon is the e-commerce operator, not the buyer.

Here is how it works in your GSTR-1:
- Sales under Rs 2.5 lakh per state: report in Table 7 (B2C summary, consolidated)
- Sales above Rs 2.5 lakh in any single state: report state-wise in Table 9 (B2C large)
- You do NOT separately identify the operator ,  the sales are reported as your B2C sales

On TCS (Tax Collected at Source):
- Amazon deducts 1% TCS on net sales value and deposits it with the government
- Amazon files GSTR-8 monthly showing this TCS
- The TCS appears in your GSTR-2B each month and can be claimed as a credit against your GST liability in GSTR-3B
- You receive a net payment from Amazon after TCS deduction

Your current approach of reporting state-wise B2C without Amazon GSTIN is correct. Make sure you are claiming the TCS credit showing in GSTR-2B.

This [e-commerce seller GST and income tax guide](https://taxgarden.in/blog/income-tax-for-amazon-flipkart-ecommerce-sellers-itr-filing-india) covers both the GST compliance and ITR filing side for Amazon/Flipkart sellers.