Bangalore has the densest concentration of funded D2C brands in the country, and that changes what ecommerce accounting has to deliver. A Bengaluru seller usually does not just need clean books. It needs channel-wise contribution, blended and channel-level customer acquisition cost, and inventory that survives a diligence process, because someone will ask for all three within the next two funding conversations.
Hoskote, Soukya Road, Bommasandra, Nelamangala and the Devanahalli corridor. Karnataka is also the state most commonly added as a second GSTIN by sellers headquartered elsewhere, because southern demand is served fastest from here. Stock inside Karnataka 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.
D2C beauty, nutrition and wellness, consumer electronics and accessories, coffee and speciality food, home and furniture, and a large base of technology-first brands running Shopify alongside three or four marketplaces.
The Bengaluru pattern is a Private Limited company with an ESOP pool, outside investors, a statutory audit that actually matters, and a monthly reporting expectation borrowed from SaaS. Applying SaaS reporting habits to a physical-goods business goes wrong in a predictable way: returns and RTO are treated as a marketing cost rather than a reversal of revenue, and gross margin is overstated for months. Getting the revenue recognition right is usually more valuable to a Bengaluru brand than anything else on the engagement.
Karnataka levies professional tax, but with a materially higher exemption than Maharashtra. Salaries below the state threshold attract nil, which is why Bangalore payroll often shows no deduction for junior staff while the entity still carries its own enrolment liability.
Bengaluru brands selling into the United States or the Gulf on their own site or through Amazon Global Selling need a Letter of Undertaking and, where receipts arrive in foreign currency, exchange differences captured at invoice date, receipt date and reporting date rather than at one rate.
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.
Yes, from the Growth tier upward. That means channel-wise contribution after commission, fulfilment and returns, per-SKU margin, inventory position and a written commentary rather than a bare export. Where the brand is heading into diligence, we would usually recommend the health check first so the historic file is fixed before anyone reads it.
Karnataka levies it, so the entity needs enrolment and the employer needs registration once there are salaried employees in the state. Karnataka's exemption threshold is considerably higher than Maharashtra's, so many junior salaries fall below it and show a nil deduction. The entity-level liability applies regardless.
Stock held in a Haryana fulfilment centre means you are making supplies from Haryana, which requires a Haryana GSTIN and its own monthly GSTR-1 and GSTR-3B, even in months with no direct sales from that state. This is the single most common reason a Bengaluru seller ends up with three or four registrations without having planned for any of them.
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Reviewed by the CA and CS Team, CorporateWalla · Last updated 17 August 2026 · · Sources: GST portal, Income Tax Department, CBIC
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