ICAI releases Handbook on E-Commerce Operators under GST

Refer the official Release of Handbook here

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The Handbook on E-Commerce Operators under GST provides a comprehensive overview of the GST framework applicable to e-commerce operators (ECOs) in India. It explains key concepts such as the definition of e-commerce and e-commerce operators, mandatory GST registration irrespective of turnover, and the role of operators as facilitators of online supplies.

A major focus of the handbook is on Tax Collected at Source (TCS) under GST, covering its applicability, rate, time of collection, deposit, filing of statements, and reconciliation with suppliers’ returns. It also outlines the compliance responsibilities of ECOs, including return filing, record maintenance, reporting of supplies, and coordination with suppliers using the platform.

The handbook further clarifies liability issues, including situations where the e-commerce operator is deemed to be the supplier for notified services, applicability of reverse charge, and treatment of refunds, cancellations, and returns. Practical illustrations and FAQs are used to address common industry challenges.

Overall, the handbook serves as a practical guidance document to help e-commerce operators, sellers, and professionals understand GST obligations, ensure compliance, and avoid disputes in the rapidly growing digital commerce ecosystem.