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.

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