Noida occupies an unusual position in Indian ecommerce: it is more often a second GST registration than a first one. A large share of UP GSTINs held by marketplace sellers belong to businesses headquartered in Delhi that keep stock in a Greater Noida or Dadri fulfilment centre. That registration then carries a full monthly return obligation of its own, in months with substantial dispatches and in months with none.
Greater Noida, Dadri, Ecotech industrial belts, Sector 63 and 64 for smaller operators, and Ghaziabad on the same side of the state line. The Eastern and Western Peripheral Expressways have pulled a great deal of marketplace fulfilment into this corridor. Stock inside Uttar Pradesh is added to an existing Uttar Pradesh 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.
Mobile phone accessories and consumer electronics, home furnishing and textiles feeding off the Panipat and Meerut belts, footwear from Agra, handicraft from Moradabad and Saharanpur, and general merchandise.
The problem that recurs in Noida is the dormant-looking second GSTIN. A seller registers in UP because Amazon moved stock into a Greater Noida centre, and then treats the registration as an administrative formality. It is not. It requires GSTR-1 and GSTR-3B every month regardless of activity, and the three-year rule now bites hard: a GSTR-3B cannot be filed more than three years after its original due date, and the period then closes permanently. A neglected second registration can accumulate late fees for years and then lock out any correction.
Uttar Pradesh does not levy professional tax. Noida and Greater Noida employers carry no PTEC, no PTRC and no salary deduction on that account.
Moradabad brassware, Saharanpur woodcraft and Agra footwear exporters selling internationally need IEC, an AD Code and a Letter of Undertaking, with export documentation matched to the shipping bill rather than to the marketplace's own record.
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. Greater Noida is in Uttar Pradesh, a different state from Delhi, so holding stock there means you are making supplies from UP and need a GSTIN in that state. It comes with its own monthly GSTR-1 and GSTR-3B, due even in months when nothing ships from that location.
Yes, every month, as nil returns if there is no activity. Skipping them accrues late fees and, more seriously, runs into the three-year rule: once three years have passed from a GSTR-3B's original due date, that period can no longer be filed at all and closes permanently, along with any credit sitting in it.
No. Uttar Pradesh does not levy professional tax, so there is nothing to enrol for or deduct. It becomes relevant only if you employ people in a state that does levy it, because liability follows the state where the salary is earned.
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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/noida
