E-Commerce Operator is a person who owns, operates and manages a digital or electronic platform for running an e-commerce business. Eg: Amazon, Myntra



  • Registration is mandatory irrespective of turnover for e-commerce seller of goods

  • Liable to collect TCS at 1% on payment made to e-commerce seller

  • Liable to deposit TCS with the GST department within 10 days from the end of month in which TCS was collected

  • File GSTR-8 on or before the 10th of next month

  • File GSTR-9B on or before 31st December of next financial year


Read more - What is the impact of GST on an E-Commerce Operator?