E-commerce refers to the purchase and sale of goods and/or services via electronic channels such as the internet. E-Commerce refers to any form of business transactions conducted online. The most popular example of E-Commerce is online shopping, which is defined as buying and selling of goods via the internet on any device. However, E-Commerce can also entail other types of activities, such as online auctions, payment gateways, online ticketing, and internet banking. In this article, we have discussed about GST returns for E-commerce operators and sellers.
E-commerce operator/marketplace (e.g. Flipkart, Amazon etc): It is an entity which owns, operates or manages digital or electronic facility or platform for E-commerce.
Suppliers/aggregator on E-commerce platform: It is an entity which supplies goods or services on an E-commerce platform.
Return/Form |
Details |
Frequency |
Due Date |
GSTR – 1 |
Outward sales by seller |
Monthly |
10th of next month |
GSTR – 2 |
Purchases made by seller |
Monthly |
15th of next month |
GSTR – 3 |
GST Monthly return along with the payment of tax |
Monthly |
20th of next month |
GSTR – 8 |
GST Return for E-commerce Operator |
Monthly |
10th of next month |
GSTR – 9 |
GST Annual Return |
Yearly |
31st Dec of next financial year |
Though the compliance under GST has increased for the E-commerce industry, still it improves the market for the local suppliers as they can sell in any state with same tax rates. This will promote more sellers to go online and provide best services to the customers. Also, any small start-up will get a huge market opening if they are carrying out a trade using the e-commerce market.
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