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1. 

   Impact of GST on Online Sellers and Marketplace Platforms

   Gomathi Devi, P.

   2026Book ChapterBooks & Book ChaptersOpen access

   TheimplementationoftheGoodsandServicesTax(GST)hasprofoundlytransformed the operationsofonlinemarketplacesinIndia.Thesedigitalplatformsfacilitateinteractions betweenbuyersandsellersfortheexchangeofgoodsandservicesovertheinternet,withnotable examplesincludingAmazon,Flipkart,andMeesho.TheintroductionofGSTestablisheda uniform indirecttaxsystemthatreplacedamyriadoftaxes,includingVAT,servicetax,and exciseduty,therebystreamliningthetaxationprocessfore-commerceenterprises.TheGST frameworkmandatesregistrationfore-commercesellersandincorporatestheTaxCollectedat Source(TCS)mechanismfore-commerceoperators.Theseinitiativesenhancetaxcompliance, promote transparencyinonlinetransactions,andfacilitateimprovedoversightofdigitalbusiness activities.Insummary,GSThassignificantlycontributedtotheregulationofonline marketplaceswhilefosteringthegrowthofIndia'sdigitaleconomy.

2. 

   Impact of GST on Online Sellers and Marketplace Platforms

   Gomathi Devi, P.

   2026Book ChapterBooks & Book ChaptersOpen access

   TheimplementationoftheGoodsandServicesTax(GST)hasprofoundlytransformed the operationsofonlinemarketplacesinIndia.Thesedigitalplatformsfacilitateinteractions betweenbuyersandsellersfortheexchangeofgoodsandservicesovertheinternet,withnotable examplesincludingAmazon,Flipkart,andMeesho.TheintroductionofGSTestablisheda uniform indirecttaxsystemthatreplacedamyriadoftaxes,includingVAT,servicetax,and exciseduty,therebystreamliningthetaxationprocessfore-commerceenterprises.TheGST frameworkmandatesregistrationfore-commercesellersandincorporatestheTaxCollectedat Source(TCS)mechanismfore-commerceoperators.Theseinitiativesenhancetaxcompliance, promote transparencyinonlinetransactions,andfacilitateimprovedoversightofdigitalbusiness activities.Insummary,GSThassignificantlycontributedtotheregulationofonline marketplaceswhilefosteringthegrowthofIndia'sdigitaleconomy.

3. 

   Impact of GST on Online Sellers and Marketplace Platforms

   Gomathi Devi, P.

   2026Book ChapterBooks & Book ChaptersOpen access

   TheimplementationoftheGoodsandServicesTax(GST)hasprofoundlytransformed the operationsofonlinemarketplacesinIndia.Thesedigitalplatformsfacilitateinteractions betweenbuyersandsellersfortheexchangeofgoodsandservicesovertheinternet,withnotable examplesincludingAmazon,Flipkart,andMeesho.TheintroductionofGSTestablisheda uniform indirecttaxsystemthatreplacedamyriadoftaxes,includingVAT,servicetax,and exciseduty,therebystreamliningthetaxationprocessfore-commerceenterprises.TheGST frameworkmandatesregistrationfore-commercesellersandincorporatestheTaxCollectedat Source(TCS)mechanismfore-commerceoperators.Theseinitiativesenhancetaxcompliance, promote transparencyinonlinetransactions,andfacilitateimprovedoversightofdigitalbusiness activities.Insummary,GSThassignificantlycontributedtotheregulationofonline marketplaceswhilefosteringthegrowthofIndia'sdigitaleconomy.

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