Monthly marketplace books for Burrabazar traders, textile and handloom sellers and D2C brands across West Bengal
E-commerce accounting for a Kolkata seller comes down to three monthly jobs: recording each marketplace sale at its invoice value under your West Bengal GSTIN, proving that every payout from Amazon, Flipkart, Meesho or your own website ties back to those sales, and claiming the GST TCS and income-tax TDS the platforms held back. CorporateWalla's CA team runs that cycle from our Lake Town head office, from ₹3,099 a month, using your seller-panel reports, bank statements and godown records.
| Item | Position for a Kolkata seller |
|---|---|
| GSTIN prefix | 19, West Bengal's state code |
| GST TCS withheld by the platform | 0.5% of net taxable supplies, Section 52, CGST Act |
| Income-tax TDS withheld by the platform | 0.1% of gross sales, Section 393(1), Table Sl. No. 8(v), Income-tax Act, 2025 (old Section 194-O) |
| Orders to the north-east | Inter-state supplies: IGST, reported against the buyer's state |
| Godown elsewhere in West Bengal | Added to the same GSTIN as an additional place of business |
| Staff on payroll | West Bengal professional tax: employer registration, and enrolment where the business itself is liable |
| Our fee | From ₹3,099 a month, excluding GST |
Ask a Kolkata seller what the shop sold online last month and the answer is usually the amount that reached the bank. That is the marketplace's net remittance: what customers paid, less fees, logistics, advertising, GST TCS and income-tax TDS, adjusted for refunds on older orders. Turnover in your books has to be the invoice value, because that is what the operator reports against your GSTIN.
For a business that started as a wholesale counter the gap is wider. The same firm sells by the bale to retailers on credit, to consumers through marketplaces, and to regular buyers on WhatsApp against UPI, all from one godown. Unless each channel has its own ledger and all of them draw on one stock record, nobody can say which part is earning. Our monthly close separates the channels first and reconciles each one second.
Areas are named only to describe where our clients trade or work. The service is delivered remotely across West Bengal, with meetings at our Lake Town office when they help.
Almost always. Section 24(ix) of the CGST Act requires anyone supplying through an e-commerce operator that collects tax at source to register, whatever the turnover. Two narrow carve-outs exist, and north-east orders rule out the goods one immediately.
| Your situation | Registration position |
|---|---|
| Services through a platform, aggregate turnover under the threshold | No compulsory registration (Notification 65/2017-Central Tax) |
| You sell goods through operators only to buyers inside West Bengal, and turnover stays under ₹40 lakh | May sell without a GSTIN from 1 October 2023 under Notification 34/2023-Central Tax, with a PAN and an enrolment number taken on the GST portal first |
| Even one order is delivered to Assam, Meghalaya, Tripura, Sikkim, Bihar or Odisha | That is an inter-state supply of goods, and registration is compulsory |
| Your stock sits in a fulfilment centre outside West Bengal | A registration in that state as well as in West Bengal |
The enrolment route suits only a seller who limits delivery to West Bengal pin codes. If you have not registered yet, see GST registration in Kolkata.
Based on Section 24(ix) of the CGST Act, 2017, Central Tax Notifications 65/2017, 34/2023 (31 July 2023) and 10/2019, and West Bengal's notification adopting the ₹40 lakh goods limit.
Kolkata's distributors have long supplied the north-east, and the city's online sellers inherit those buyers. For the books, each of those orders is an inter-state supply of goods. Under Section 10(1)(a) of the IGST Act the place of supply is where the movement of goods ends, so the invoice carries IGST rather than CGST and SGST, and GSTR-1 reports the sale against the buyer's state.
Sources: Section 10(1)(a), IGST Act, 2017; Section 25(4) and Schedule I, CGST Act, 2017; Rule 138, CGST Rules, 2017.
One GST registration covers a principal place of business and any number of additional places inside the same state. A godown across the river in Howrah or a marketplace fulfilment centre elsewhere in West Bengal is added to your existing GSTIN by amending the registration in Form REG-14, not by a new application. Marketplaces generally want the address on your registration certificate before they accept inbound stock.
| Where the stock sits | What you need | Effect on the books |
|---|---|---|
| A second godown or shop in Kolkata or Howrah | REG-14 amendment adding it as an additional place of business | Same GSTIN; stock tracked by location |
| A marketplace fulfilment centre inside West Bengal | The same amendment, using the address the marketplace gives you | The platform's inventory report reconciled to your stock ledger every month |
| A warehouse in another state | A new registration in that state | Separate returns, TCS credit and stock ledger |
| Goods moved between your own West Bengal locations | No tax invoice; a delivery challan and an e-way bill where the rules require one | Recorded as a transfer between locations, not as a sale |
Each location has municipal paperwork as well. Premises inside the Kolkata Municipal Corporation area need a KMC Certificate of Enlistment, while Howrah has its own municipal corporation. Our KMC trade licence and additional place of business services cover both sides; for the portal steps, read our fulfilment-centre amendment walkthrough.
A Kolkata proprietor sells sarees on one marketplace. Assume GST at 5% (the real rate depends on the HSN code and, for garments, the value per piece). Invoices total ₹3,15,000 including tax: ₹2,10,000 to West Bengal buyers and ₹1,05,000 to Assam and Tripura. West Bengal returns are ₹42,000 including tax. The marketplace deducts fees, logistics and sponsored-listing charges, each plus 18% GST, and withholds TCS and TDS.
| Line | Amount (₹) | Where it goes in the books |
|---|---|---|
| West Bengal invoices (₹2,00,000 + CGST and SGST ₹10,000) | 2,10,000 | Intra-state sales and output CGST and SGST |
| North-east invoices (₹1,00,000 + IGST ₹5,000) | 1,05,000 | Inter-state sales and output IGST, by destination state |
| Returns (₹40,000 + GST ₹2,000) | (42,000) | Credit notes; net taxable sales fall to ₹2,60,000 |
| Commission and fees ₹39,000 + GST ₹7,020 | (46,020) | Marketplace fees; ₹7,020 input tax credit |
| Shipping and return logistics ₹15,000 + GST ₹2,700 | (17,700) | Freight; ₹2,700 input tax credit |
| Sponsored listings ₹8,000 + GST ₹1,440 | (9,440) | Advertising; ₹1,440 input tax credit |
| GST TCS at 0.5% of ₹2,60,000 | (1,300) | TCS receivable on the West Bengal GSTIN |
| Income-tax TDS at 0.1%, taken here on ₹2,60,000 | (260) | TDS receivable against the PAN |
| Bank credit | 1,98,280 | Bank, clearing the marketplace receivable |
Booking ₹1,98,280 as sales would understate turnover by ₹61,720, lose ₹11,160 of input tax credit on the platform's charges and leave ₹1,560 of TCS and TDS unclaimed. It would also hide that a third of the month's business went to the north-east under IGST, the split the operator reports in GSTR-8.
A simplified single-platform month for illustration. Each marketplace names its charges differently and computes its TDS on its own base, so its statements decide the real figures.
| GST TCS | Income-tax TDS | |
|---|---|---|
| Provision | Section 52, CGST Act, 2017 | Section 393(1), Table Sl. No. 8(v), Income-tax Act, 2025, from 1 April 2026 (old Section 194-O) |
| Rate | 0.5% of net taxable supplies since 10 July 2024 (Notification 15/2024-Central Tax) | 0.1% of the gross amount of sales |
| How it reaches you | Accepted under TCS Credit Received and the statement filed; then credited to the electronic cash ledger | Set against income tax payable for the year |
| Small-seller relief | None | No deduction for a resident individual or HUF with sales through the operator of up to ₹5 lakh in the tax year who has furnished PAN or Aadhaar (Section 393(4)) |
GSTR-8 only places the TCS in front of you. The cash ledger is credited after you accept each entry and file the TCS Credit Received statement, for every GSTIN you hold. We do it monthly, after comparing the operator's figures with your sales register using the three-way check in marketplace GST reconciliation.
| Plan | Professional fee | Suits |
|---|---|---|
| Starter | ₹3,099 a month | One marketplace and one West Bengal GSTIN, up to about 300 orders a month |
| Standard | ₹7,999 a month | Up to three channels and three GSTINs or stock locations, up to about 1,500 orders a month |
| Pro | ₹19,999 a month | Several marketplaces, your own website and a wholesale channel, with channel-wise P&L and a formal month-end close |
| Backlog clean-up | Custom quote | Earlier months rebuilt from settlement reports before the monthly cycle begins |
Order limits are a guide. The plan depends on channels, registrations, locations and order volume rather than on turnover.
Every fee shown is a professional fee and excludes GST. Marketplace charges, software subscriptions and government fees are separate. Payment is 50% upfront, 50% on delivery.
All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.
Once you hire, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 applies. Section 4 makes the employer deduct the tax from salaries and pay it to the state, and Section 5 requires the employer to apply for a certificate of registration within ninety days of becoming liable, separately from any certificate of enrolment the business needs for its own liability. Sellers who took on packers and a support hire often find this only when a notice arrives.
We keep professional tax deduction and payable ledgers in the books, reconcile them with payroll monthly and pass registration and returns to our West Bengal professional tax service. The West Bengal professional tax guide has the current slabs and due dates.
Source: Sections 4 and 5, West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, administered by the Directorate of Commercial Taxes, West Bengal.
CorporateWalla is a CA and CS practice run under DSG CORPORATE FINANCIAL ADVISORS LLP. Our head office is in Lake Town, at 129A Bangur Avenue, Block A, Kolkata 700055, and across the practice we have supported 2,500+ companies.
| Reference | Relevance |
|---|---|
| Section 24(ix), CGST Act, 2017 | Compulsory registration for suppliers through an operator that collects TCS |
| Section 52, CGST Act, 2017; Notification 15/2024-Central Tax | TCS by operators at 0.5% of net taxable supplies |
| Section 10(1)(a), IGST Act, 2017; Rule 138, CGST Rules, 2017 | IGST on north-east deliveries; e-way bills above ₹50,000 |
| Section 393(1), Table Sl. No. 8(v), and Section 393(4), Income-tax Act, 2025 | TDS by operators at 0.1%, and the ₹5 lakh relief for individuals and HUFs |
| Sections 4 and 5, West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 | Employer deduction, registration and enrolment for professional tax |
Check the current text at comtax.wb.gov.in (Directorate of Commercial Taxes, West Bengal), gst.gov.in, cbic-gst.gov.in and incometaxindia.gov.in.
A proprietor selling handloom sarees out of Burrabazar had been on two marketplaces for a year, with many orders going to Assam and Tripura and stock in a rented Howrah godown that was not on the registration. Settlements had been booked as sales, some north-east invoices carried CGST and SGST, and two packers were paid without professional tax deduction. We had the godown added by amendment, rebuilt the twelve months from settlement reports, listed the invoices taxed under the wrong head for correction under Section 77 of the CGST Act and the matching West Bengal GST provision, filed the pending TCS statements and registered the employer for professional tax. The close then moved onto the Standard plan.
Illustrative scenario based on typical file patterns. Not a named client engagement.
Sellers here often pair this with West Bengal GST registration, a move from Tally to Zoho Books or cloud bookkeeping in Zoho Books; sellers who incorporate use our Kolkata company registration and annual compliance pages. Marketplace sellers based elsewhere can read the Delhi, Bengaluru, Mumbai and Pune versions, and the national service page sets out the full scope alongside GST reconciliation and a practical guide for Amazon and Flipkart sellers.
Starter is ₹3,099 a month for one marketplace, one GSTIN and about 300 orders. Standard is ₹7,999 and Pro ₹19,999 a month for more channels, GSTINs and locations. Fees exclude GST; payment is 50% upfront, 50% on delivery.
Nearly always, because selling through an operator that collects TCS makes registration compulsory. The goods exception under Notification 34/2023-Central Tax needs every sale inside West Bengal, turnover under ₹40 lakh and an enrolment number. One order to Assam or Odisha ends it.
No. Howrah is in West Bengal, so a Form REG-14 amendment puts the godown on your current registration as an additional place of business. A separate registration is needed only for premises in another state.
As inter-state supplies of goods. The place of supply is where delivery ends, so you charge IGST and report the sale in GSTR-1 against the buyer's state.
The payout is what is left after commission, logistics, return shipping, advertising, GST TCS and income-tax TDS, adjusted for refunds on earlier orders. We break every settlement into those parts and match each line to an order.
The operator collects 0.5% of the net taxable value of your supplies and reports it in GSTR-8. You accept the entries under TCS Credit Received on the GST portal and file that statement; the amount then reaches your electronic cash ledger and can pay your GSTR-3B liability.
One tenth of one per cent of your gross sales, now deducted under the Income-tax Act, 2025 (Section 393(1), Table Sl. No. 8(v)), which succeeded old Section 194-O on 1 April 2026. If you are a resident individual or HUF, have given the operator your PAN or Aadhaar and sell no more than ₹5 lakh through it in the tax year, nothing is deducted.
Usually, once any salary you pay falls in a taxable slab. Under the West Bengal professional tax Act of 1979 the employer deducts the tax from salaries and must apply for a certificate of registration within ninety days of becoming liable.
Yes. One set of books per GSTIN, with wholesale, marketplace and website sales posted to separate ledgers and drawing on one stock record. Each channel's margin then stays readable.
Your marketplaces and website, an approximate monthly order count, the GSTINs you hold, every godown or fulfilment-centre address, whether you employ staff, and whether you use Tally or Zoho Books.
Tell us what you need and a real CA calls you back, with no scripts and no transfers. Call 72783 76654. Mon - Sat, 10:00 AM - 7:00 PM IST.
Reviewed by CorporateWalla's CA and CS team · Last Updated 23 October 2026 · · Sources: GST portal, GST portal user guide: TDS and TCS Credit Received, Income Tax Department: Section 393, Directorate of Commercial Taxes, West Bengal
Canonical: https://corporatewalla.com/kolkata/ecommerce-accounting
