Abstract
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.
Files
- Linkngmclibrary.inOpen link
Details
- Date
- 2026
- Language
- English
- Collection
- Conference Papers
Cite this item
Gomathi Devi, P. (2026). Impact of GST on Online Sellers and Marketplace Platforms. https://library.ngmc.ac.in/handle/library/2026/10247
Gomathi Devi, P. “Impact of GST on Online Sellers and Marketplace Platforms.” , 2026. https://library.ngmc.ac.in/handle/library/2026/10247.
Gomathi Devi, P. “Impact of GST on Online Sellers and Marketplace Platforms.” In . 2026. https://library.ngmc.ac.in/handle/library/2026/10247.