E-Commerce Operator under GST

Meaning of term E-Commerce Operator under GST


E-Commerce Operator:

This post explains about E-Commerce Operator

Electronic Commerce:

Electronic Commerce has been defined in Sec. 2(44) of the CGST Act, 2017 to mean the supply of goods or services or both, including digital products over digital or electronic network.

Electronic Commerce Operator

Electronic Commerce Operator has been defined in Sec. 2(45) of the CGST Act, 2017 to mean any person who owns, operates or manages digital or electronic facility or platform for electronic commerce.


As per Section 24(x) of the CGST Act, 2017 the benefit of threshold exemption is not available to e-commerce operators and they are liable to be registered irrespective of the value of supply made by them.

TCS Provisions for E-Commerce Operator under GST:

The e-commerce operator is required to collect an amount at the rate of one percent (0.5% CGST + 0.5% SGST) of the net value of taxable supplies made through it, where the consideration with respect to such supplies is to be collected by such operator. The amount so collected is called as Tax Collection at Source (TCS).

The amount of TCS paid by the operator to the government will be reflected in the GSTR-2 of the actual registered supplier (on whose account such collection has been made) on the basis of the statement filed by the operator. The same can be used at the time of discharge of tax liability in respect of the supplies made by the actual supplier.

Annual Return:

Every electronic commerce operator, like others, shall furnish an annual return for every financial year electronically in such form and in such manner as may be prescribed on or before the thirty-first day of December following the end of such financial year.

Categories of E-Services not covered:

Online retailers who supply goods/services on their own behalf are not covered under the definition of electronic commerce operator.


Every operator of warehouse or godown or any other place used for storage of goods irrespective shall maintain records of consigner, consignee and other relevant details of the goods.

The information on E-Commerce Operator is detailed above.   Comment below your thoughts on E-Commerce Operator.


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