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<h1>Guide to GST for E-commerce: Registration, TCS, Invoicing & Compliance Under CGST Act 2017</h1> The document provides a detailed FAQ on the Goods and Services Tax (GST) as it applies to e-commerce, based on the CGST Act, 2017. It defines electronic commerce and operators, and outlines registration requirements, noting that e-commerce operators must register regardless of supply value. Suppliers using these platforms are also required to register unless the operator pays tax on their behalf. The document explains Tax Collection at Source (TCS), its calculation, remittance, and credit claim process. It addresses invoicing, record-keeping, and compliance requirements, including the obligation for operators to submit detailed statements and the matching of supply details. Additionally, it clarifies scenarios involving multiple operators, non-invoicing by operators, and the treatment of exempt supplies.