Study of Impact of Goods & Services Tax on Electronic Commerce Operators

Author(s)	Sunakshi Khosla
Country	India
Abstract	In this research paper, we are going to discuss the implementation of GST on the services provided by ECOs.In modern digital economy, E-commerce is the backbone of the system. It expands shopping from anytime and anywhere for customers and also expanded opportunities for all business sizes. Big companies like Flipkat, Amazon and Myntra reach customers of across India whereas small companies like Shopify and Meesho are also providing opportunities to many small businesses. Apart from benefits of E-commerce, it is little challenging for Government to track the businessman’s and his turnover. In view of this Goods and Services Tax Act 2017, provides taxation provisions which is mandatory to imply by Electronic commerce operators. In some cases ECO collect TCS and in some cases it collects the TDS and the same to be deposited to the Government.
Keywords	Marketing Models, Electronic commerce, Electronic commerce operators, Tax collected at source, Tax deducted at source, Registration of ECOs, Taxation provisions, Notified Services, Net Taxable Value, Monthly Statements, Omission/errors in filling of returns, Maximum time for rectification and Open Network for Digital Commerce.
Field	Business Administration
Published In	Volume 8, Issue 5, September-October 2026
Published On	2026-09-29
DOI	https://doi.org/10.36948/ijfmr.2026.v08i05.87898

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