In a significant step towards strengthening GST compliance in the rapidly expanding digital economy, the Institute of Chartered Accountants of India (ICAI) has released a comprehensive publication titled “Handbook on E-Commerce Operators under GST”. The handbook has been brought out by the GST & Indirect Taxes Committee of ICAI and is updated up to 15th December 2025.
The Goods and Services Tax (GST) has been one of India’s most transformative tax reforms, and the e-commerce sector has emerged as a key growth driver under this unified tax regime. However, the sector’s complex business models, multi-State operations and evolving legal provisions have posed unique compliance and interpretational challenges. The newly released handbook seeks to address these challenges by providing structured, practical and updated guidance on GST provisions applicable to e-commerce operators and suppliers.
The publication comprehensively covers critical areas such as:
- Definition and scope of e-commerce and e-commerce operators under GST
- Statutory framework governing e-commerce transactions
- Special provisions under Section 9(5) of the CGST Act relating to deemed supplier liability
- Tax Collection at Source (TCS) mechanism under GST
- Registration requirements, return filing obligations and disclosure in GST returns
- Recent amendments, notifications, circulars and judicial developments impacting the sector
The handbook also explains various business models prevalent in the e-commerce ecosystem, including marketplace, inventory and aggregator models, and highlights their distinct GST implications. Special emphasis has been laid on practical compliance aspects such as invoicing responsibility, payment of tax, Input Tax Credit (ITC) treatment and reporting requirements.
Speaking on the occasion, ICAI reiterated its commitment to supporting nation-building by empowering professionals, businesses and policymakers through timely knowledge initiatives. The handbook is intended to serve as a ready reckoner for Chartered Accountants, tax professionals, start-ups, e-commerce operators, regulators and other stakeholders navigating the GST framework in the digital economy.
With the Government’s continued focus on transparency, technology-driven tax administration and ease of doing business, this publication is expected to play a vital role in fostering clarity, reducing disputes and strengthening voluntary compliance in the e-commerce sector.
The Handbook can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/01/Handbook-on-E-Commerce-Operators-under-GST.pdf
