Trading and wholesale businesses move goods in volume, so GST, e-way bills and input tax credit are central to their compliance.

This guide covers compliance for traders and wholesalers.

Registrations you need

  • GST registration
  • Business structure and current account
  • Udyam registration for priority lending

Taxes and returns

  • GST on sales with input tax credit on purchases
  • E-way bills for consignments above ₹50,000
  • TDS/TCS provisions where applicable

Practical tips

  • Reconcile purchases with GSTR-2B to protect ITC
  • Generate e-way bills correctly to avoid detention
  • Use correct HSN codes for the right GST rate

Frequently asked questions

Do traders need to generate e-way bills?

Yes, for the movement of goods worth more than ₹50,000, subject to notified exceptions.

Can traders claim input tax credit?

Yes. Traders claim ITC on GST paid on purchases, set off against GST on sales, subject to GSTR-2B matching.