Electronic commerce is the supply of goods or services (or both) including digital products over a digital or electronic network. An e-commerce operator is the person who owns, operates or manages the digital or electronic platform or facility for e-commerce.
There are various provisions in the CGST Act setting out the requirements for registration, collection of tax at source and furnishing of returns in relation to e-commerce.
It is important to distinguish between e-commerce operators that provide a marketplace for buyers and sellers, and businesses which supply goods or services on their own account through e-commerce.
Supplies made through e-commerce operators liable to collect tax at source (India)
E-commerce operators not operating as agents are required to collect 0.5% (with effect from 10 July 2024) of the net value of taxable supplies made through their platforms, where the consideration in respect of the supplies is to be collected by the operator
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:34