GST And E-Commerce In India: A Regulatory Overview
- IJLLR Journal
- Sep 24
- 1 min read
Madhumitha P.D., School of Excellence in Law, The Tamil Nadu Dr. Ambedkar Law University, Chennai
ABSTRACT
With the introduction of the Goods and Services Tax on July 1, 2017, India’s taxation framework has undergone a significant transformation. GST replaced the earlier fragmented system of indirect taxation, which was characterized by multiple taxes such as excise duty, service tax and entry tax, etc. By subsuming these diverse taxes into a unified regime, GST has created a more simplified and efficient structure. As the Indian economy gradually shifted towards digitization, a new form of trade began to emerge in the form of e-commerce. The E-commerce sector in India has undergone a major transformation after COVID-19 pandemic. The widespread disruptions caused by the pandemic accelerated the adoption of digital platforms as consumers and businesses increasingly turned to online modes of transaction. Consequently, there is need for the GST framework to constantly evolve to keep pace with the rapid developments in e-commerce. This article provides a regulatory overview of GST in the context of e-commerce, with particular emphasis on statutory provisions and compliance requirements. Further, it explores the recent notifications relating to e commerce.
Keywords: E-Commerce, GST, TCS, RCM, Compliance
