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.