Update, Dec 1, 2019: Amazon has stopped offering this plan a while back, so this article is no longer valid. If you are a small business and would like to expand your sales to Amazon Marketplace but couldn’t afford to go for GST Registration as your turnover is less, then now you can sell on Amazon locally within your city without any GST / VAT Registration. However, this facility is currently limited to sellers from the following 4 cities only: Bangalore, Chennai, Hyderabad, and Mumbai.