ICAI Releases Handbook on E-Commerce Operators under GST:

ICAI Releases Handbook on E-Commerce Operators under GST The Institute of Chartered Accountants of India (ICAI) recently released a helpful Handbook on the E-Commerce Operators under GST. The handbook, updated up to 15th December 2025, gives clear and easy-to-understand information about Goods and Services Tax (GST) for businesses operating in the e-commerce sector. An e-commerce operator is a person or entity that owns, runs or handles an electronic platform to facilitate the supply of goods and services between the buyer and the third-party sellers. The common examples include Amazon, Flipkart, Uber, Swiggy, Zomato, etc. It is mandatory for the e-commerce operators to obtain the GST registration regardless of their aggregate turnover.

Also Read

ICAI Releases Third Edition of its Handbook on Interest, Late Fee and Penalties Under GST

The handbook is released by ICAI's GST & Indirect Taxes Committee, and it explains important rules and processes for e-commerce operators, including registration requirements, tax collection at source (TCS), and other requirements under GST. This handbook is important material for e-commerce businesses and tax professionals, Chartered Accountants, businesses, start-ups, regulators, and other stakeholders. Refer to the Official Handbook for More Information