E-commerce operator registration as TCS requires state-wise GST enrollment and designated jurisdiction for applicants without Assam presence. e-Commerce operators are required to obtain separate State-wise registration as TCS under the Assam GST framework. Operators supplying into Assam from outside the State and having no physical presence in Assam must enter the address of their head office outside Assam as the Principal place of Business, attach the prescribed supporting documents, and select Guwahati Unit-A, Circle 99 as the State jurisdiction for centralised processing of the registration application.