Mumbai sellers rarely store stock in Mumbai. They store it in Bhiwandi, which is the largest third-party warehousing belt in the country and the reason a Mumbai marketplace seller usually needs no second GST registration at all. Bhiwandi, Panvel and Taloja all sit inside Maharashtra, so adding a fulfilment centre there is a REG-14 amendment to an existing registration, not a new GSTIN. Sellers who were told otherwise have often paid for a registration they never needed, and now file monthly nil returns against it.
Bhiwandi, Panvel, Taloja and Kalyan for third-party and marketplace fulfilment, all within Maharashtra. Stock moving to a Karnataka or Haryana centre is the point at which a second registration genuinely becomes necessary. Stock inside Maharashtra 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.
Imitation jewellery and findings out of the Zaveri Bazaar trade, apparel, electronics and accessories from the Lamington Road cluster, beauty and personal care, and a heavy concentration of D2C brands headquartered in Andheri, Lower Parel and BKC.
Two Mumbai-specific patterns come up constantly. The first is the Zaveri Bazaar and Bhuleshwar seller moving a decades-old wholesale book onto Amazon and Meesho, where the old cash-and-carry habits meet monthly GSTR-1 filing for the first time. The second is the funded D2C brand in Lower Parel that needs channel-wise contribution for a board pack, not just a P and L, and finds that its blended marketing line hides which channel is actually paying for itself.
Maharashtra levies professional tax. A seller with even one employee in Mumbai needs PTRC for the deduction and PTEC for the entity's own liability, and the February instalment is the odd one that trips payroll runs.
Sellers shipping through JNPT or exporting on Amazon Global Selling should be on a Letter of Undertaking. Without one you charge 18 per cent IGST and wait months to get it back, which on export-led volumes is a serious working capital drag.
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.
No, if you are already registered in Maharashtra. Bhiwandi is in Thane district, within the same state, so the centre is added to your existing registration as an additional place of business through a REG-14 amendment. It takes about fifteen working days and carries no government fee. A separate GSTIN is only needed when stock crosses a state line.
Yes. Maharashtra levies professional tax, so an entity operating from Mumbai needs PTEC for its own liability and PTRC once it has salaried employees. It is unrelated to your marketplace compliance but it is the obligation most first-time Mumbai sellers discover late, usually when hiring their first packer or customer support executive.
That is the usual starting point. We rebuild prior periods from settlement reports rather than the bank statement, trace unclaimed TCS and TDS, and hand over a reconciled opening balance. Where periods are still within the three-year filing window, recoverable credits are claimed rather than written off.
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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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