ICAI News – The Institute of Chartered Accountants of India (ICAI) has officially released a Handbook on E-Commerce Operators under GST to help businesses, professionals, & tax practitioners better understand, & comply with Goods and Services Tax (GST) rules for online platforms, & sellers. This latest guide is updated up to 15th December 2025 & is published by ICAI’s GST & Indirect Taxes Committee.
The rapid growth of the e-commerce sector has created complex tax, & compliance challenges. With this in mind, ICAI introduced ICAI’s Handbook on E-Commerce to serve as a practical, user-friendly reference for anyone operating in or advising this dynamic space.
What Is ICAI’s Handbook on E-Commerce?
ICAI’s Handbook on E-Commerce is a detailed manual that explains key aspects of GST as they apply to digital marketplaces, delivery platforms, aggregators, & other e-commerce operators. The handbook brings together the latest statutory provisions, rules, notifications, and practical compliance insights into a single document.
Who Should Use This Handbook
This handbook is essential for:
- E-commerce businesses and startups
- Chartered Accountants and tax professionals
- GST practitioners
- Legal advisors and compliance teams
- Regulators and auditors
It makes navigating GST laws easier for both established firms and new entrants in the digital economy.
Key Topics Covered
ICAI’s Handbook on E-Commerce covers important areas such as:
- Clear definitions of “e-commerce” and “e-commerce operators” under GST law.
- Rules on GST registration for operators and sellers.
- Tax Collection at Source (TCS) requirements and compliance steps.
- Special provisions under Section 9(5) of the CGST Act for deemed supplier liabilities.
- Return filing obligations and reporting in GSTR forms.
- Business models such as marketplace, inventory, and aggregator frameworks with specific tax implications.
The handbook also explains practical concerns like invoicing responsibilities, payment of tax, input tax credit (ITC) treatment, and recent updates through circulars and case laws. Publication available on ICAI official GST publications list.
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