Last updated on April 23rd, 2021
As per the GST Act, an Electronic Commerce Operator i.e. E-Commerce Operator is a person who owns, operates and manages a digital or electronic platform for running an e-commerce business. Electronic Commerce i.e. E-Commerce means the supply of goods or services across an electronic or digital network. The impact of GST on e-commerce operator is summarised in the table below:
| Provision | Impact |
| Conditions | A person owns, operates or manages an e-commerce platform (e-commerce operator). Suppliers sell goods or services through the e-commerce platform (e-commerce supplier). Payment on sales is collected by the e-commerce operator. |
| Registration | Compulsory Registration irrespective of the threshold limit of Rs.20 lacs (Rs.10 lacs for special category states) |
| Taxability | Liable to collect TCS (Tax Collected at Source) on the payment made to e-commerce supplier |
| TCS Rate | Inter-state supplies – IGST @ 1%Intra-state supplies – CGST @ 0.5% and SGST @ 0.5% |
| Payment of TCS | Liable to deposit TCS with the GST department within 10 days from the end of the month in which the TCS was collected |
| GST Return | GSTR-8 – to be filed on or before the 10th of the next month GSTR-9B – to be filed on or before 31st December of the next financial year |
FAQs
Is it mandatory for e-commerce operator to obtain registration?
Yes. Threshold limit of Rs. 20 Lakh is not available to e-commerce operators and they would be liable to register under GST irrespective of the value of supply made by them.
Can an e-commerce operator avail the benefit of Composition Scheme under GST?
No. E-commerce operators cannot avail the benefit of Composition Scheme under GST. They must register as regular taxpayers, collect and deposit TCS and file GSTR-8 on GST Portal
Hey @HarshitShah
Goods/sectors that are out of the GST ambit include alcohol and specified petroleum products like petroleum crude, high-speed diesel, motor spirit, aviation turbine fuel and natural gas. Alcohol for human consumption continues to attract state excise duty and VAT. Tobacco and tobacco-based products attract both excise duty and GST. Taxes such as stamp duty, toll tax, road tax, electricity duty etc. are not part of GST.
Hope this helps!
Hey @HarishMehta
Customs duty and cess as applicable along with IGST+ GST compensation cess. IGST and GST compensation cess shall be paid after adding all customs duty and customs cess to the value of imports.
Hope this helps!