The Institute of Chartered Accountants of India (ICAI) has released a detailed Handbook on E-Commerce Operators under GST, aimed at addressing the growing compliance and interpretational challenges faced by India’s rapidly expanding digital economy.

The publication, brought out by ICAI’s GST & Indirect Taxes Committee, provides structured and practical guidance on GST provisions applicable to e-commerce operators (ECOs), online marketplaces, aggregators, and suppliers operating through digital platforms. The handbook comes at a time when e-commerce has become a key growth driver, marked by multi-State transactions, complex supply chains, and evolving business models.

In his foreword, ICAI President CA Charanjot Singh Nanda highlighted that GST represents a defining reform in India’s indirect tax framework, and e-commerce is among the sectors most significantly impacted by it. He noted that the handbook is intended to strengthen clarity, transparency, and ease of compliance in the digital trade ecosystem.

The handbook covers critical areas such as mandatory registration requirements, tax collection at source (TCS), disclosure and return-filing obligations, and special provisions under Section 9(5) of the CGST Act, where the liability to pay GST is shifted to the e-commerce operator for notified services. It also explains different business models prevalent in the industry—marketplace, inventory, and aggregator models—and analyses their distinct GST implications.

Importantly, the publication consolidates recent amendments, notifications, circulars, and judicial developments affecting e-commerce under GST, making it a timely reference for professionals and businesses alike. Updated up to 15 December 2025, the handbook seeks to function as a ready reckoner for chartered accountants, tax professionals, start-ups, regulators, and policymakers navigating the GST framework in the digital economy.

ICAI officials stated that the handbook reflects the Institute’s ongoing commitment to capacity building and knowledge dissemination, particularly in sectors witnessing rapid technological and regulatory evolution.

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