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Taxing The Virtual Checkout: Navigating Fiscal Challenges In E-Commerce Ventures

Megha Nautiyal, Faculty of Law, University of Delhi


In an era characterised by the proliferation of digital startups and the expansive growth of e-commerce platforms, this research paper embarks on a journey into the intricate dynamics of the digital economy. It explores the diverse array of business models within the e-commerce domain and meticulously examines the multifaceted taxation challenges confronting these innovative enterprises. Central to the study is a dissection of the provisions underpinning the taxation of e-commerce businesses within the context of Indian fiscal legislation. These challenges encapsulate the complexities inherent in cross-border transactions, nuances of indirect taxation, and the application of the Goods and Services Tax (GST) framework.

This paper elucidates the pivotal roles undertaken by commercial banks and intermediary payment applications in facilitating the seamless execution of fiscal transactions for e-commerce platforms. In addition to the examination of existing challenges, this paper spotlights the ever-evolving trends within the sphere of digital taxation. It probes into innovative approaches and global best practices adopted by governments to effectively tax the burgeoning digital economy. This comprehensive analysis of the taxing complexities faced by e- commerce ventures, situated within the framework of Indian fiscal regulations, coupled with an exploration of the instrumental roles played by financial intermediaries and emerging trends in digital taxation, furnishes a holistic and academically enriched perspective on this consequential economic landscape.


Indian Journal of Law and Legal Research

Abbreviation: IJLLR

ISSN: 2582-8878


Accessibility: Open Access

License: Creative Commons 4.0

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​All research articles published in The Indian Journal of Law and Legal Research are fully open access. i.e. immediately freely available to read, download and share. Articles are published under the terms of a Creative Commons license which permits use, distribution and reproduction in any medium, provided the original work is properly cited.


The opinions expressed in this publication are those of the authors. They do not purport to reflect the opinions or views of the IJLLR or its members. The designations employed in this publication and the presentation of material therein do not imply the expression of any opinion whatsoever on the part of the IJLLR.

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