You will have to visit the ‘Manage Profile’ section of your seller panel to submit your provisional GSTN details. You will receive a pop-up notification on your seller panel when we are ready to accept your GST numbers.
Under the GST regime, every seller is liable to register in the state where he will make a taxable supply. A seller cannot opt for centralized registration for premises located in different states. A seller will be required to register separately for each of the states where he has business operations.
A product is delivered to a customer through one of the delivery options pre-selected by the seller. Presently, Snapdeal offers the following delivery options to sellers:
On sale of a product to a customer, a seller would be required to raise an invoice against the customer charging GST in the following manner across fulfillment modes:
| Location of Supplier | Place of Supply | Nature of Supply | Applicable GST |
| State A | State B | Inter-state supply | IGST |
| State B | State B | Intra-state supply | CGST and SGST |
| State A | Union Territory A | Inter-state supply | IGST |
| Union Territory A | Union Territory A | Intra-state supply | CGST and UTGST |
| Union Territory A | Union Territory B | Inter-state supply | IGST |
| Outside India | State A/Union Territory A | Inter-state supply | IGST (Import) |
| State A/Union Territory | Outside India | Inter-state supply | IGST (Export) |
We have explained a few scenarios below to help you understand the implication of GST on stock transfer.**
| Scenario | Explanation |
| Intra-state stock transfer of goods from seller premises to SD Plus fulfillment center and corresponding return | Every seller is mandatorily required to register the SD Plus fulfillment center as additional place of business in GST return. Hence, a fulfillment center will be registered as additional place of business under registration of the seller. Therefore, there would be no implication on movement of goods from seller premise to fulfillment center or vice-versa. Seller is also not required to issue invoice for the same. However, it is advisable that seller should issue GRN (Goods Received Note) in the form provided under current regime for the movement of goods. |
| Stock transfer from seller premises to a SD Plus fulfillment center located in different state | Under the GST regime, both units of the seller (location of seller and the fulfillment center) will be treated as two different assesses. Therefore, supply of goods from seller located in one state to fulfillment center located in different state would attract GST. Further, seller would be required to issue tax invoice on its other unit. Credit of GST charged by the supplying unit will be admissible to offset the output GST liability of the receiving unit. |
| Stock transfer from SD Plus fulfillment center to seller premise located in different state | Snapdeal will provide two options to sellers to treat transfer of goods from fulfillment center to seller premise. A) As a separate supply: Seller may treat the ‘stock-return’ as a separate supply transaction. The said supply would be subject to GST. Credit of GST charged for one unit would be admissible to offset the output GST liability of the other unit. B) As a supply return: Seller may treat the return as a supply return in line with the sales return. Excess GST paid/payable on first supply can be adjusted against the future GST liability. |
A provisional certificate of registration will be issued to every person registered under the earlier laws in Form GST REG-21, which will be valid for a period of six months. After the introduction of the GST Law and Rules, the final certificate of registration will be granted in due course, upon furnishing of the prescribed information.