Ahmedabad's marketplace sellers were hit harder than most by the September 2025 rate reset, because textiles sat exactly on the fault line. The old 12 per cent band was abolished, and while most of it moved down to 5 per cent, textiles above a value threshold went the other way to 18 per cent. A Narol or Naroda seller with a wide price ladder can now have identical-looking SKUs at two different rates depending on price point, and a SKU master mapped before 22 September 2025 will get a share of them wrong.
Changodar, Aslali, Sanand, Kheda and the Ahmedabad-Rajkot highway belt, with Mundra and Kandla ports carrying the export volume from the same businesses. Stock inside Gujarat is added to an existing registration by REG-14 amendment, which takes about fifteen working days and carries no government fee. Stock crossing a state line needs a fresh GSTIN in that state, with its own monthly GSTR-1 and GSTR-3B filed whether or not anything sold from there that month.
Textiles and apparel from Narol, Naroda and the Maskati market trade, pharmaceuticals and nutraceuticals, chemicals and dyes, handicraft and home furnishing, and packaged food including a large snacks and namkeen segment.
Textile sellers in Ahmedabad now face a rate structure that depends on the selling price of the individual item, not just its category. That interacts badly with marketplace discounting, because a promotional price can move an item across the threshold that determines its rate. The practical answer is a SKU master carrying the rate logic rather than a flat rate per category, and a monthly check that what was charged matches what should have been charged. Sellers who skipped that after September 2025 typically carry errors in both directions, and only the undercharging becomes a demand.
Gujarat levies professional tax, with the employer deducting monthly above the state threshold and the entity carrying its own enrolment liability.
Gujarat's textile, chemical and pharma exporters shipping through Mundra or Kandla need IEC, an AD Code registered at the port of export, and a live Letter of Undertaking. Accumulated input credit on the export side is recoverable by refund rather than left in the ledger.
One mechanism is worth getting right, because most published guidance does not. GST TCS is not input tax credit and it does not come through the ITC tables of GSTR-3B. The operator files GSTR-8 by the 10th, the figures appear in the TDS and TCS Credit Received statement on the portal, you accept each record, and the credit reaches your electronic cash ledger only when you file that statement. Acceptance alone does not move it. The statement carries no due date and no late fee, which is precisely why busy sellers drop it and why the money sits there unclaimed, sometimes for years.
| Item | Position for Tax Year 2026-27 |
|---|---|
| GST TCS rate, Section 52 | 0.5 per cent of net taxable supplies, since 10 July 2024 |
| TCS split | 0.25 per cent CGST plus 0.25 per cent SGST, or 0.5 per cent IGST |
| Where TCS credit lands | Electronic cash ledger, only on filing TDS and TCS Credit Received |
| Income tax TDS on payouts | 0.1 per cent, since 1 October 2024 |
| Governing TDS provision | Section 393(1), Table Sl. No. 8(v), Income-tax Act 2025, from 1 April 2026 |
| TDS payment code | 1035, in the quarterly return which is now Form 140 in place of Form 26Q |
| TDS credit statement | Form 168 for Tax Year 2026-27, Form 26AS for earlier years |
| Operator return and due date | GSTR-8, filed by the marketplace by the 10th |
| GSTR-3B outward liability | Auto-populated and non-editable since the July 2025 tax period |
| GST rate slabs | Nil, 5, 18 and 40 per cent, since 22 September 2025 |
| E-invoicing threshold | Aggregate annual turnover above Rs 5 crore |
| Backlog limit | A GSTR-3B cannot be filed more than three years after its due date |
| Plan | Fee | Built for |
|---|---|---|
| Starter | Rs 2,499 a month | One marketplace, one GSTIN, up to 300 orders a month |
| Growth | Rs 7,999 a month | Up to three channels and GSTINs, up to 1,500 orders |
| Scale | Rs 19,999 a month | Unlimited channels and orders, multi-state, inventory-led |
| Settlement clean-up | From Rs 9,999 | Prior periods rebuilt from settlement reports |
| Ecommerce books health check | Rs 4,999 | Written report, credited against the first retainer |
The retainer you need is decided by how many channels you sell on and how many GSTINs you hold, not by turnover. Order-volume caps apply on the lower tiers so the entry plan stays a real service rather than a loss-leader.
Every price above is a professional fee, excluding GST and government charges. 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.
The 12 and 28 per cent slabs were abolished with effect from 22 September 2025, leaving nil, 5, 18 and 40 per cent. Most of the old 12 per cent basket moved down to 5, but textiles above a value threshold moved up to 18, so rate now depends partly on the item's price rather than its category alone. A SKU master built before that date needs re-mapping.
This is exactly why a flat rate per category fails for Ahmedabad textile sellers. The rate follows the transaction value of the actual supply, so a promotional price can change it. We build the rate logic into the SKU master and check monthly that what was charged matches what should have been, because errors run in both directions and only the shortfall becomes a demand with interest.
Yes, on one set of books with the two streams separated from the first entry. Exports leave at zero rate under a Letter of Undertaking, domestic marketplace sales carry output tax and suffer TCS at 0.5 per cent, and the input credit accumulating against exports is claimed as a refund rather than left sitting idle in the ledger.
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Reviewed by the CA and CS Team, CorporateWalla · Last updated 17 August 2026 · · Sources: GST portal, Income Tax Department, CBIC
Canonical: https://corporatewalla.com/services/ecommerce-accounting/ahmedabad
