India Goods and Services Tax (GST) on Advertising Fees Frequently Asked Questions

Effective May 1, 2020, the Amazon entity providing you with Sponsored Products, Sponsored Brands, and Sponsored Display advertising campaigns on amazon.com will begin collecting Goods and Services Tax (GST) from India-based advertisers who have not provided their current GST ID in our systems.

To provide Amazon with your India GST ID:

1. Log into Seller Central.
2. Under Settings click Account Info.
3. In the section Tax Information, click VAT information.
4. From the list of countries, select India.
5. Type your 15-digit GST ID, for example, XXXXXXXXXXXXXXX.
6. Click I accept and acknowledge all conditions set out in the Tax registration agreement.
7. Click Save.

I have already provided my GST ID in another advertising account – why do I need to do this again?

For security purposes, GST ID data may not be automatically populated across separate advertising accounts. If you have not yet provided us with a valid GST ID but have one available, go to your US account and update your information.

Why is Amazon Advertising charging GST on my advertising services?

Under India Tax rules, Amazon is required to collect and remit taxes on the provision of remote services (or Electronically Supplied Service (ESS)). Tax is applicable on advertising fees charged to seller, vendor and author advertisers when the following criteria are met:

1. Advertiser has not provided Amazon with a valid GST registration number; and
2. Is a resident of an ESS country (for example, India); and
3. Advertises on Amazon.com (US)

How do I provide my GST registration number to Amazon?

If you are an India-based resident and have a GST registration number, provide this information to Amazon on the VAT Information page in Seller Central or Payment Settings UI in the Advertising Console. Alternatively, you can email Amazon Support a copy of your VAT/GST registration certificate along with confirmation of the effective date.

How do I obtain a GST registration number?

You may be able to register on the tax authority's website. Consult your tax advisor for information applicable to your specific situation.

I have provided my GST ID in my selling account, but why is the status pending?

It can take some time for GST ID’s to be validated, but if you have entered a GST ID you will not be charged GST unless the ID is rejected. If you believe you are charged any GST in error, contact Amazon Support to check your eligibility for a refund.

I have updated my information to reflect my current address and GST registration number. Why is Amazon continuing to collect GST?

Amazon calculates GST when an advertising invoice is issued. Amazon determines if GST should be collected based on the information available in a seller/advertising account at the time of invoice issuance. Therefore, GST may still be collected on invoices issued prior to the time you updated your address or registration number.

Go to Seller Account Information, or Advertising Console Payment Settings and review each section to ensure that all of your information is complete and accurate.

I have updated all my information to reflect my GST registration number. Can Amazon refund previously-charged GST to my account?

ESS GST charges are based on the information available in your account at the time of invoicing. Amazon cannot refund GST without a valid GST registration number and registration certificate or other evidence confirming that the registration was in effect during the period in question.

To obtain a GST refund, contact Amazon Support to request the refund charged to your account and provide a valid GST registration number and registration certificate covering the period of the refund.

GST refund requests can take 30-60 days to process. You will receive an update from Amazon when your refund request has been processed. The update will provide the estimated date when you can expect to receive a refund in your account if your refund request is approved.

I have added my GST registration number in my account. Can Amazon send me updated invoices with my GST registration number?

Amazon cannot modify previously issued invoices to reflect changes made to your seller or vendor account (like a GST number). If a previous invoice is incorrect, and you are seeking a refund, contact Amazon Support.

Will Amazon provide me with an invoice for any GST collected on my advertising fees?

Amazon will provide a monthly advertising invoice to sellers who are charged GST on their monthly fees. You can also view your monthly invoices by going to Seller Central > Reports > Tax Document Library > Seller Fee Tax Invoices

Why did I not receive a tax invoice?

Amazon will provide a monthly advertising invoice to sellers who are charged GST on their monthly fees. A formal tax invoice will only be provided where this is required by relevant tax authorities. However, you will not normally receive a tax invoice if you are not subject to any monthly fees or there has been no activity on your account for the month.

Will I have to pay GST on my past fees?

Amazon will be collecting GST on US advertising fees charged from May 1, 2020 onwards only.

I am an individual / have an individual selling account, not a business – does this impact me?

Whether you are an individual or a business, if you have a GST ID you may provide it to Amazon and our systems will take this into account when determining the tax treatment of your fees. If no GST ID is provided, Amazon will calculate and collect any applicable GST in addition to your fees. If you are unsure whether you may be entitled to a GST ID, consult your tax advisor.

I have multiple advertising accounts – what is changing?

In relation to your US Advertising account, and effective May 1, 2020, Amazon will, where applicable, begin charging GST on fees for Sponsored Products, Sponsored Brands, and Sponsored Display advertising campaigns on amazon.com billed to advertisers who have not provided their current GST ID in our systems.

I have multiple advertising accounts – what do I need to do?

In relation to your US Advertising account, and effective May 1, 2020, Amazon will, where applicable, begin charging GST to advertisers who have not provided their current GST ID in our systems. If you have not yet provided us with a valid GST ID but have one available, go to your account and update your information.

I do not have a GST ID – what should I do?

If you do not have a GST ID, no further action is required and our systems will take this into account when determining the tax treatment of your fees, in other words, based on the information available in your seller/advertiser account we will calculate and collect any applicable taxes. However, if you are unsure whether you may be entitled to a GST ID, consult your tax advisor.

I am based in the US why have you charged me GST?

Our systems take various indicators into account when determining whether GST is applicable to your advertising fees so you may wish to review or update the data in your seller/advertising account. If you believe that GST has been charged in error, contact Amazon Support to check your eligibility for a refund.

Why do you need my GST ID for my US advertising account?

Our systems take into account where you are located when determining whether GST is applicable to your advertising fees. If you have a GST ID where you are based, you may wish to enter this information into your advertising account so that the correct tax treatment is applied.