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GST on E-commerce

Understanding GST provisions for e-commerce operators and sellers including TCS collection and compliance.

GetYourCA Team
1 February 2025·Updated 9 April 20261 min read12.5K views

GST on E-commerce

E-commerce Provisions#

  • TCS collection by e-commerce operators
  • Mandatory GST registration
  • Place of supply rules

TCS Rate#

  • 1% on supply of goods
  • 5% on supply of services

Returns for E-commerce#

  • GSTR-8 (TCS collected)
  • GSTR-9 (Annual return)

Conclusion#

E-commerce sellers must comply with additional GST requirements.

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GetYourCA Team

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Disclaimer

We have taken utmost care to research and write this article for your information. However, tax laws are complex and subject to frequent changes. This article is for general guidance only and should not be considered professional advice. Individual circumstances vary significantly — what works for one person may not apply to another.

Before making any tax-related decisions, we strongly recommend consulting with a qualified Chartered Accountant or tax professional who can assess your specific situation. We do not accept any liability for decisions made based on this information.

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