Gurugram holds a disproportionate share of India's venture-funded D2C brands, and those brands share a distinctive cost structure: enormous performance marketing spend relative to revenue. That creates two accounting issues most generalist firms handle badly. Input tax credit on advertising has to be reconciled invoice by invoice through the Invoice Management System, and advertising bought from an overseas entity attracts GST under reverse charge, which the seller must pay in cash before claiming.
Manesar, Farukhnagar, Bilaspur-Tauru, Pataudi Road and the Kundli-Manesar-Palwal corridor. Gurugram is also the state most commonly used as a fulfilment base by Delhi-registered sellers, who then need a Haryana GSTIN. Stock inside Haryana is added to an existing Haryana registration by REG-14 amendment. 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.
Beauty and personal care, apparel and athleisure, packaged and health food, pet care, home and kitchen, and a heavy concentration of subscription and replenishment D2C models headquartered along Golf Course Road and Udyog Vihar.
The reverse charge point deserves emphasis because it is expensive when missed. Advertising bought from Meta, Google or any other supplier billing from outside India is an import of service. GST is payable by the recipient under reverse charge, in cash, and only then claimed as input credit. It cannot be set off against existing credit at the payment stage. A Gurugram brand spending lakhs a month on overseas-billed advertising and treating those invoices as ordinary expenses is accumulating an unrecorded liability with interest running on it.
Haryana does not levy professional tax. Gurugram employers have no PTEC, no PTRC and no professional tax deduction on salaries.
Gurugram brands shipping to the Gulf and the United States should hold a Letter of Undertaking, and where receipts come in foreign currency, capture exchange differences at invoice date, receipt date and reporting date rather than converting at a single 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, and it is commonly missed. Where the invoice is raised by an entity outside India, it is an import of service and GST applies under reverse charge. You pay that tax in cash, not by setting off existing credit, and claim it as input credit afterwards. Where the billing entity is Indian, ordinary input credit rules apply and the invoice has to be actioned in IMS to reach your GSTR-2B.
No. Haryana does not levy professional tax, so there is no enrolment certificate, no employer registration and no salary deduction. The obligation follows the state where salary is earned, so a Gurugram company with an employee based in Bengaluru or Mumbai does pick it up for that person.
Yes, from the Growth tier. Channel-wise contribution after commission, fulfilment and returns, blended and channel-level acquisition cost, per-SKU margin and inventory position, with written commentary. For a brand approaching a round, we would usually run the health check first so the historic numbers hold up before anyone starts reading them closely.
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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/gurugram
