GST & Invoice Information
Marketplace GST model
Core Fashion is a multi-seller marketplace. The final GST treatment depends on the legal structure, who is the supplier for each transaction, seller registration status, place of supply and the platform's obligations as an electronic commerce operator.
TCS
CBIC states that Section 52 TCS can apply to an electronic commerce operator on taxable supplies made through it by other suppliers when consideration is collected by the operator. Applicability and the current rate must be confirmed for Core Fashion's exact structure.
Invoice data
The payment layer creates an invoice record after a captured payment but deliberately does not invent GST rates or tax splits. New records are marked pending_tax_configuration until the legal supplier and tax treatment are confirmed.
Complete before launch
- [CORE FASHION LEGAL ENTITY NAME]
- [REGISTERED ADDRESS]
- [CORE FASHION GSTIN, if applicable]
- Seller legal name/GSTIN where applicable
- HSN/SAC and product tax treatment
- Place of supply
- CGST/SGST/IGST/cess treatment
- Invoice numbering and refund/credit-note process
Have a qualified Indian CA/tax adviser confirm supplier-of-record, TCS, GST on platform/delivery fees and invoice/refund treatment before live activation.