Kolkata is where we are. Our office at 129A Bangur Avenue, Block A, is a working office rather than a registered address, which means Kolkata sellers can sit across a table with the CA handling their file, bring a laptop and a box of settlement printouts, and leave with the problem understood. For everything that follows, that turns out to matter most at the two moments when it usually matters: the first clean-up, and the first notice.
Dankuni, Howrah, Uluberia and the Barasat and Bantala belts, with Kolkata port and Haldia serving the export side. All within West Bengal, so these are REG-14 amendments rather than new registrations. Stock inside West Bengal 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.
Apparel and hosiery, leather goods out of the Bantala complex, imitation jewellery, jute and handicraft, packaged food and sweets, and the enormous general merchandise trade running out of Burrabazar and Canning Street.
Burrabazar is the specific Kolkata story. It is one of the largest wholesale markets in Asia, and a steady stream of its traders are now selling on Amazon, Flipkart and Meesho under their own brands. These are sophisticated commercial operators with thin formal accounting, long-standing credit relationships and inventory tracked by memory rather than by system. Moving that onto a monthly-close footing is not a bookkeeping exercise so much as a change in operating rhythm, and it is the work we do most often. Kolkata sellers facing an adverse GST order also have the GSTAT Kolkata bench nearby, which has been hearing appeals since 23 March 2026.
West Bengal levies professional tax, with enrolment for the entity and registration for the employer once there are salaried staff.
Leather, jute and handicraft exporters shipping through Kolkata port or Haldia need IEC, an AD Code registered at the relevant port, and a Letter of Undertaking so exports leave at zero rate rather than tying up 18 per cent IGST.
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. Our office is at 129A Bangur Avenue, Block A, near Reliance Smart, Kolkata 700055, and Kolkata clients regularly come in, particularly for the first clean-up and when a notice has arrived. Elsewhere in India the engagement runs remotely with a named CA, but in Kolkata the in-person option is genuinely available.
With a decision on registration, then a decision on structure. If you are supplying inter-state through a marketplace, registration is compulsory and the Notification 34/2023 exemption will not help you. After that the change is rhythm: sales booked gross from settlement reports rather than from what the platform pays you, GSTR-1 by the 11th, GSTR-3B by the 20th, every month.
Yes, and the appeal route runs through the GSTAT Kolkata bench, which has been hearing appeals since 23 March 2026. We assess the merits of the order first, without charge, and tell you honestly whether an appeal is worth running before you commit to one. Where the underlying issue is a GSTR-1 to GSTR-8 mismatch, fixing the reconciliation usually matters more than the drafting.
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 the CA and CS Team, CorporateWalla · Last updated 17 August 2026 · · Sources: GST portal, Income Tax Department, CBIC
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