Supply Made through e-commerce operator

[Sangeetha D]

If I sell my products through Amazon (an e-commerce operator), who is responsible for paying GST to the government — the seller or the e-commerce operator? Explain the conditions under which the e-commerce operator is required to pay GST on behalf of the seller.

AI Summary

Seller usually liable for GST on e-commerce sales; operator liable only in notified cases or where operator supplies goods Generally the seller is liable to charge and remit GST on goods sold through an e-commerce platform. The e-commerce operator becomes liable to pay GST only in specific, legally notified circumstances under the CGST framework - for example where the operator itself supplies the goods (inventory model) or the law specifically makes the operator responsible for tax collection/remittance for supplies facilitated on its platform (marketplace scenarios as notified). Which party must pay can also depend on the contractual/operational model (marketplace, aggregator, inventory) and any statutory notifications or provisions that shift liability to the operator.