Effective Date: 17-03-2025
Last Updated: 17-03-2025
1. Introduction
D2N.in is a platform that provides vendors with a personalized e-commerce website (e.g., vendorname.d2n.in) to list and sell their own products directly to customers.
D2N.in does not act as an e-commerce operator and is not involved in payments, order processing, or shipping. Vendors are responsible for their own business operations, including compliance with tax laws.
2. GST Registration Requirement for Vendors
Vendors using D2N.in must determine whether they are required to register for Goods and Services Tax (GST) based on the following conditions:
2.1 When GST Registration is Mandatory
2.2 When GST Registration is Not Required
❌ Only Intrastate Sales Below Threshold → If a vendor sells only within their state and has a turnover below ₹40 lakh (₹20 lakh for special states), GST registration is not mandatory.
❌ Selling Exempted Goods → If a vendor only sells GST-exempt products (e.g., fresh produce, books, unbranded food items), they are not required to register.
❌ Small-Scale Individual Sellers → Vendors operating as individuals with minimal sales can continue without GST registration if they meet the exemption criteria.
3. Tax Compliance Responsibility
4. Platform’s Role & Liability
5. Vendor Declaration
By using D2N.in, vendors confirm that they:
6. Need Help?
For tax-related queries, vendors should consult a qualified tax professional or refer to official GST resources from the Government of India (https://www.gst.gov.in/).