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    <title>Quarterly Return prescribed for the persons engaged in providing facility of electronic shopping (commonly known as e-commerce) through their web-portals, with immediate effect.</title>
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    <description>E commerce platforms must enrol online using Form EC I to obtain a unique ID and password, and file quarterly returns (Forms EC II and EC III) by the 10th day following each quarter, uploading them to the department portal with a digital signature; returns must report net sale turnover (net of returns) and may be revised by the end of the next quarter for post quarter returns, while non compliance or suppression of dealer information is treated as violation and such turnover can be deemed as sales by the e commerce entity.</description>
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