E-Commerce Operator in Guwahati

Local jurisdiction

Registrar (RoC)

RoC Shillong — Morello Building, Ground Floor, Shillong – 793001

Jurisdictional HC

Gauhati High Court

GSTIN prefix

18 (Assam)

Professional Tax

Assam levies Professional Tax (max ₹2,500/year). Applicable to companies employing salaried staff.

Business hubs

Bamunimaidam Industrial Area, Amingaon, Brahmaputra Industrial Park, Betkuchi

Guwahati is the largest city and commercial gateway of North-East India — a hub for tea trade, oil & gas, logistics, and a fast-growing IT and startup base.

Also in: Shillong

Under Section 24 of the CGST Act, GST registration is mandatory for every e-commerce operator (ECO), regardless of turnover. An ECO that collects the consideration for supplies made through its platform must additionally register as a TCS collector using Form GST REG-07 and collect Tax Collected at Source (TCS) under Section 52 at 1% on intra-state supplies (0.5% CGST + 0.5% SGST) or 1% IGST on the net value of taxable supplies made through it. The operator deposits the TCS and files Form GSTR-8 monthly. This is separate from the sellers who supply through the platform, who generally need their own GST registration (or, for small intra-state goods sellers, an enrolment number under Notification 34/2023-CT). The government fee is ₹0.

1%

TCS on net taxable suppliesA collecting e-commerce operator deducts TCS at 1% (0.5% CGST + 0.5% SGST, or 1% IGST) on the net value of taxable supplies made through it, and remits it under Section 52.

Understand It

What Is E-Commerce Operator?

A quick, plain-language explanation — and a clear split between the operator and the sellers on it.

In simple terms

An e-commerce operator (ECO) is a person who owns or manages a digital platform for the supply of goods or services. Every ECO must register for GST regardless of turnover, and if it also collects customer payments it must register as a TCS collector and collect tax at source on the supplies made through it.

Legally

Under Section 2(45), an e-commerce operator is any person who owns, operates or manages an electronic platform for e-commerce. Section 24 makes registration compulsory for every ECO regardless of turnover, and Section 52 requires an ECO that collects consideration to collect Tax Collected at Source (TCS) on the net value of taxable supplies made through it.

Governing authority

Administered by the Goods and Services Tax Network (GSTN) under the Central Board of Indirect Taxes and Customs (CBIC), via gst.gov.in. A collecting operator registers as a TCS collector on Form GST REG-07.

Validity

An ECO / TCS registration remains valid until surrendered or cancelled. TCS is collected and reported on Form GSTR-8 each month.

Service Intelligence

Quick Facts

Who

E-commerce operator (ECO)

Government Fee

₹0

ECO Registration

Mandatory — Sec 24

TCS Registration Form

GST REG-07

TCS Rate

1% (0.5%+0.5% / 1% IGST)

Return

GSTR-8 (monthly)

Authority

GSTN / CBIC

Governing Law

Sec 24 & 52, CGST Act

Legal & Regulatory Framework

Act

CGST Act, 2017

Rules

CGST Rules, 2017

Key Sections

24, 52 & 9(5)

TCS Form

REG-07 · GSTR-8

Authority

GSTN / CBIC

Last Reviewed

17 Aug 2026

Eligibility

Who Must Register?

Registration duties differ for the platform operator and for the sellers who supply through it. This table sets out both, so you register in the right capacity.

Who / What	Registration requirement
E-commerce operator (owns / manages the platform)	Mandatory under Section 24 — regardless of turnover
ECO that collects the consideration for supplies	Also register as TCS collector on Form REG-07 (Sec 52)
Seller supplying goods through an ECO	Generally must register — see enrolment relief below
Seller supplying notified services through an ECO	Often not required to register (ECO pays tax under Sec 9(5))
Small intra-state goods seller (single state, below ₹40 lakh, with PAN)	May take an enrolment number instead of a GSTIN

Do not confuse the two roles: the OPERATOR registers under Section 24 and (if it collects payment) as a TCS collector on REG-07 filing GSTR-8; the SELLER on the platform is a separate taxpayer with its own GST obligations.

Operator vs seller — read this first

Every operator must register

Section 24 makes GST registration compulsory for every e-commerce operator regardless of turnover — the ₹20 lakh / ₹40 lakh thresholds do not apply to an ECO.

Section 24, CGST Act

Collecting operators also do TCS

An ECO that collects the consideration must separately register as a TCS collector on Form REG-07 and collect TCS under Section 52. A registration for TCS is distinct from the operator's regular GSTIN.

Section 9(5) notified services

For certain notified services (e.g. passenger transport, specified accommodation and restaurant supply through the platform), the operator itself pays the GST under Section 9(5), and the underlying supplier may not need to register.

Section 9(5)

Enrolment relief for small sellers

Small intra-state goods sellers below ₹40 lakh, operating in a single state with a PAN, may take an enrolment number instead of a GSTIN to sell through an ECO.

Notification 34/2023-CT

Before You Start

Is This Service Right for You?

Ideal for

Online marketplaces connecting buyers and third-party sellers
Aggregator apps for rides, food, stays or home services
Businesses building their own multi-vendor e-commerce platform
Platforms that collect customer payments on behalf of sellers
Operators facilitating notified services under Section 9(5)
Sellers wanting clarity on registering to supply through a marketplace

You may need this if

You own, operate or manage an e-commerce platform
You collect the consideration for supplies made through your platform
You need to collect and remit TCS under Section 52
You facilitate notified services taxable in the operator's hands (Sec 9(5))
You are a seller onboarding to a marketplace that collects TCS
You want to know if the small-seller enrolment relief applies to you

Not sure if you need this?

Talk to an Expert →

Choose Correctly

Which Registration Applies to You?

The right registration depends on whether you are the platform operator, a collecting operator, or a seller supplying through a platform. Our experts confirm the correct capacity.

Main types — for most businesses

Mandatory · Sec 24

E-Commerce Operator (ECO)

Registration is compulsory regardless of turnover for every operator of an e-commerce platform.

Best forAnyone owning / managing a platform

ReturnsGSTR-1 & GSTR-3B

Input creditFull input tax credit

TCS Collector

A collecting operator registers separately on Form REG-07 to collect and remit TCS under Section 52.

Best forECO collecting the payment

ReturnsGSTR-8 (monthly)

Input creditCollects TCS at 1%

Special-case registrations

Seller on a PlatformSupplies goods / services through an ECO
Enrolment-Number SellerSmall intra-state goods seller (Notification 34/2023-CT)

Capacity	Registers via	Key return	TCS / tax role
E-commerce operator	REG-01 (regular)	GSTR-1 / GSTR-3B	Own supplies
Collecting operator (TCS)	REG-07	GSTR-8 (monthly)	Collects TCS at 1%
Seller on platform	REG-01 (regular)	GSTR-1 / GSTR-3B	Pays own output tax; claims TCS credit
Enrolment-number seller	Enrolment (Notification 34/2023-CT)	As notified	Intra-state goods only

Section 9(5): for certain notified services supplied through a platform, the operator itself discharges the GST and the underlying supplier may not need to register for those supplies.

Why It Matters

Why Is E-Commerce / TCS Registration Required?

E-commerce carries duties beyond ordinary GST: the platform registers regardless of turnover, and a collecting operator becomes responsible for tax collected at source on every supplier it settles.

01

Compulsory Under Section 24

Every e-commerce operator must register regardless of turnover. Unlike ordinary businesses, an ECO cannot rely on the ₹20 lakh / ₹40 lakh threshold — the obligation is triggered simply by operating the platform.
02

Collect Tax at Source (Sec 52)

A collecting operator must deduct TCS at 1% (0.5% CGST + 0.5% SGST, or 1% IGST) on the net value of taxable supplies made through it, and deposit it — registering separately on Form REG-07 to do so.
03

File GSTR-8 Each Month

The collected TCS is reported and remitted through Form GSTR-8 every month, which auto-populates the sellers' credit — accurate filing keeps their input ledgers correct.
04

Onboard Compliant Sellers

Marketplaces need sellers to hold valid GSTINs (or the notified enrolment number). Clean registration and TCS reporting builds trust with sellers and the department alike.
05

Avoid Penalty Exposure

Operating without ECO or TCS registration, or failing to collect and remit TCS, exposes the operator to interest and penalties under the CGST Act.
06

Scale Without Compliance Gaps

As GMV and seller count grow, correct TCS collection and GSTR-8 filing keep the platform audit-ready and let you scale without accumulating compliance risk.

Transparent

Simple, Transparent Pricing

Custom quote for your case

Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.

Get a Free Quote WhatsApp

Eligibility

Who Can Apply?

Marketplaces & multi-vendor platforms

Aggregators (rides, food, stays, services)

Companies, LLPs & firms running a platform

Operators collecting payment (TCS collectors)

Sellers supplying through a marketplace

Small intra-state goods sellers (enrolment)

Eligibility checklist

You own, operate or manage an electronic platform for supply of goods / services
A valid PAN (or TAN for the TCS registration, where applicable)
A principal place of business in the state of registration
An authorised signatory who can e-verify via Aadhaar OTP (EVC) or DSC
Systems to compute TCS on the net value of taxable supplies (if collecting)
Separate TCS registration on Form REG-07 where consideration is collected

End-to-End

Everything You Need. One Professional Team.

01

Consultation

Confirm your role — operator, collecting operator or seller — and the correct registrations.

02

Registration Mapping

Map out ECO registration under Sec 24 and TCS registration on REG-07 where needed.

03

Document Review

Verify constitution, address and signatory documents before submission.

04

Application Filing

File REG-01 (regular) and REG-07 (TCS) on gst.gov.in on your behalf.

05

TCS Setup

Advise on computing TCS at 1% on the net value of taxable supplies.

06

GSTR-8 Filing

Prepare and file the monthly GSTR-8 TCS return so seller credits flow through.

07

Seller Guidance

Advise platform sellers on their own registration or the enrolment-number relief.

08

Ongoing Support

Reconcile TCS, handle amendments and answer officer queries.

No Ambiguity

What You’ll Receive

GSTIN as an e-commerce operator (REG-01)

TCS registration (Form REG-07) where applicable

Registration Certificate (Form GST REG-06)

ARN acknowledgement(s)

TCS computation & collection guidance

Monthly GSTR-8 return filing

Seller onboarding / enrolment advisory

Post-registration compliance checklist

Checklist

What Documents Are Required?

Requirements depend on whether you register as the operator, as a TCS collector, or as a seller on the platform. Keep clear scans (PDF/JPG) ready for the relevant group.

Choose your role

Operator — Company / LLP

Platform run by a company / LLP · DSC needed

4 documents

Certificate of Incorporation, MOA & AOA (or LLP agreement)
Company / LLP PAN; PAN & Aadhaar of directors / partners
Board resolution + DSC of the authorised signatory (mandatory)
Registered-office address proof (+ NOC) & bank proof

Important before you upload

REG-07 for TCS is separate

The TCS registration is filed on Form REG-07 and is distinct from the operator's regular GSTIN under REG-01. A collecting operator needs both.

DSC mandatory for companies

Company and LLP applications must be signed with a Class-3 Digital Signature Certificate of the authorised signatory. Proprietor sellers can e-sign via Aadhaar OTP (EVC).

Bank proof for TCS remittance

A collecting operator needs valid bank details on record to deposit the TCS it collects each month before filing GSTR-8.

Register in each state of supply

GST is state-specific. An operator or seller needs registration in each state where it has a place of business and makes taxable supplies.

Check the enrolment relief

Small intra-state goods sellers below ₹40 lakh (single state, with PAN) can take an enrolment number instead of a GSTIN under Notification 34/2023-CT.

Don’t have all the documents?

We’ll identify what your case needs →

Step by Step

How E-Commerce & TCS Registration Works (Step by Step)

The entire application happens on the official portal at gst.gov.in.

01

Confirm your role

Identify whether you register as the e-commerce operator, as a collecting operator (TCS), as a seller, or a combination — the forms differ.

02

Register the operator (REG-01)

File the regular registration under Section 24 on gst.gov.in. Complete Part A (PAN, mobile, email → TRN) and Part B (business, place of supply, bank, signatory).

03

Register for TCS (REG-07)

If you collect the consideration, file Form REG-07 to register as a TCS collector under Section 52 (the operator may register with PAN or TAN).

04

Verify and submit

Sign with DSC (companies / LLPs) or EVC, upload documents, and submit. An ARN is issued to track each application.

05

GSTIN & REG-06 issued

On approval, the GSTIN and registration certificate (Form REG-06) are issued for each registration granted.

06

Collect TCS & file GSTR-8

Collect TCS at 1% on the net value of taxable supplies, deposit it, and file GSTR-8 each month so the sellers' credit is reflected.

How Long It Takes

E-Commerce & TCS — Key Timelines

Stage	Expected Time
ECO registration (REG-01) with Aadhaar authentication	~7 working days
TCS registration (REG-07)	On processing of the application
Risk-flagged / physical verification (Rule 9)	Up to 30 days
TCS collection	On each taxable supply through the platform
GSTR-8 return	Monthly — by the 10th of the next month

Processing timelines follow the standard GST registration rules; officer queries pause the clock until you respond. TCS at 1% is collected on the net value of taxable supplies and reported in GSTR-8, which auto-populates the sellers' electronic credit.

Compliance Calendar

Key Dates — At a Glance

Frequency	What Is Due
On Each Supply	Collect TCS at 1% on net taxable supplies · Maintain supply-wise records seller-wise · Reflect supplies facilitated through the platform
Monthly	Deposit collected TCS · File GSTR-8 by the 10th · File GSTR-1 & GSTR-3B for own supplies
Annually	File GSTR-9B (ECO annual statement) where applicable · Reconcile TCS collected with GSTR-8 · Reconcile with sellers' returns
Event-Based	Amendment on any business change · Onboard sellers with valid GSTIN / enrolment · Handle notices and TCS mismatches

Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.

Why Outsource

Doing It Yourself vs TaxClue

Doing It Yourself

Decide whether ECO, TCS, seller or several registrations apply
File REG-01 and the separate REG-07 correctly
Configure TCS at 1% on the net value of taxable supplies
Prepare and file GSTR-8 accurately every month
Reconcile TCS with sellers' returns and the credit ledger
Advise sellers on registration vs the enrolment relief
Handle Section 9(5) notified-service treatment

With TaxClue

Expert maps every registration your platform needs
REG-01 and REG-07 prepared and reviewed before filing
TCS collection configured correctly at 1%
GSTR-8 filed on time each month
TCS reconciled with seller returns
Seller onboarding and enrolment advisory included
Section 9(5) and edge cases handled by our team

Skip the guesswork.

Let an expert handle it →

Avoid Delays

Common Mistakes That Delay Your Application

Assuming the turnover threshold applies to an operator

Registering under REG-01 but skipping the REG-07 TCS registration

Collecting TCS on the gross instead of the net value of taxable supplies

Missing the monthly GSTR-8 filing

Confusing the operator's duties with the sellers' duties

Ignoring Section 9(5) notified-service treatment

Onboarding sellers without a valid GSTIN or enrolment number

Not reconciling TCS with sellers' credit ledgers

Wrong state of registration for a multi-state platform

Applying the wrong TCS rate (intra-state vs IGST)

TaxClue reviews your documents before filing to reduce avoidable errors.

What If

What Happens If Your Application Is Rejected?

Constitution or address documents unclear, mismatched or incomplete
DSC missing or invalid for a company / LLP application
Query (Form REG-03) not answered within the deadline
Details inconsistent with PAN / Aadhaar records

If an application is flagged, we correct the issue and respond to the officer's query (REG-03) — or re-file. TaxClue reviews everything before submission to minimise this risk.

Stay Compliant

What Compliance Applies After Registration?

On Each Supply

Collect TCS at 1% on net taxable supplies
Maintain supply-wise records seller-wise
Reflect supplies facilitated through the platform

Monthly

Deposit collected TCS
File GSTR-8 by the 10th
File GSTR-1 & GSTR-3B for own supplies

Annually

File GSTR-9B (ECO annual statement) where applicable
Reconcile TCS collected with GSTR-8
Reconcile with sellers' returns

Event-Based

Amendment on any business change
Onboard sellers with valid GSTIN / enrolment
Handle notices and TCS mismatches

Risk Assessment

Penalties & Consequences

Registering on time and collecting TCS correctly protects the sellers' credit chain and avoids interest and penalty exposure under the CGST Act.

What is at stake if you do not comply

Operating a marketplace without mandatory ECO registration under Section 24
Failure to collect and deposit 1% TCS under Section 52 attracts interest and penalty
Missed monthly GSTR-8 filings distort your sellers' ITC and invite notices
Sellers left unregistered on your platform break the compliance chain
Interest at 18% p.a. on TCS not deposited on time

Situation	Consequence (CGST Act, s.122 & 52)
Operator liable but not registered	10% of tax due, minimum ₹10,000 (s.122)
TCS not collected / not deposited	Interest plus penalty; recovery of the TCS due
GSTR-8 not filed	Late fee and interest; sellers' credit does not flow
Deliberate evasion of tax	100% of the tax due

Our experts set up TCS computation and file GSTR-8 on time so seller credits reconcile and your platform stays audit-ready.

Latest Updates

Regulatory Updates 2025–26

Nov 2025: Rule 14A Simplified GST Registration gives eligible small applicants (monthly output tax up to ₹2.5 lakh) auto-approval within 3 working days; opt out later via Form REG-32.
2025: Biometric Aadhaar authentication at GST Suvidha Kendras has been rolled out across most states for new registrations.
2025: The Invoice Management System (IMS) lets recipients accept, reject or keep invoices pending to finalise GSTR-2B and their eligible input tax credit.

The Difference

Why Businesses Choose TaxClue

01

E-Commerce Focus

We handle ECO and TCS registrations for marketplaces and aggregators.

02

TCS Done Right

Correct 1% collection on net taxable supplies and timely GSTR-8.

03

Professional Review

Every application is checked before filing.

04

Transparent Fees

A clear, itemised quote upfront — no surprises.

05

Reconciliation Support

TCS reconciled so seller credits and returns tie out.

06

Seller Advisory

Guidance for sellers on your platform — GSTIN or enrolment.

Data Care

Your Documents Deserve Professional Care

Documents handled by professionals under confidentiality
Access limited to the team working on your file
Communication over secure digital channels
Documents retained only as long as needed for compliance

Answers

Frequently Asked Questions

Who is an e-commerce operator (ECO) under GST?

Under Section 2(45) of the CGST Act, an e-commerce operator is any person who owns, operates or manages a digital or electronic platform for the supply of goods or services. Marketplaces, aggregator apps and multi-vendor platforms are typical examples.

Is GST registration mandatory for an e-commerce operator?

Yes. Section 24 makes GST registration compulsory for every e-commerce operator regardless of turnover. The ₹20 lakh / ₹40 lakh thresholds that apply to ordinary businesses do not apply to an ECO.

What is TCS under GST and who collects it?

TCS (Tax Collected at Source) under Section 52 is tax an e-commerce operator collects on the net value of taxable supplies made through its platform, where it also collects the consideration from customers. Only a collecting operator has this duty, and it registers separately as a TCS collector on Form REG-07.

What is the TCS rate for e-commerce operators?

TCS is collected at 1% on the net value of taxable supplies — 0.5% CGST + 0.5% SGST/UTGST for intra-state supplies, or 1% IGST for inter-state supplies. It is calculated on the net value (total taxable supplies through the platform, less returns).

What is Form REG-07 and how does it differ from normal registration?

Form REG-07 is the application to register as a Tax Collector at Source (or TDS deductor). An e-commerce operator that collects payment files REG-07 to register as a TCS collector — separately from its regular GSTIN obtained on REG-01. An operator may register for TCS with PAN or TAN.

Which return does an e-commerce operator file for TCS?

A collecting operator files Form GSTR-8 monthly, reporting the supplies made through the platform and the TCS collected, and deposits the TCS. The GSTR-8 data auto-populates the sellers' electronic credit ledger so they can claim credit for the TCS collected from them.

Do sellers on an e-commerce platform need GST registration?

Sellers supplying through an operator that collects TCS generally need their own GST registration regardless of turnover. As a relief, small intra-state goods sellers below ₹40 lakh operating in a single state (with a PAN) can take an enrolment number instead of a full GSTIN under Notification 34/2023-CT. This is separate from the operator's own registration.

What is the difference between the operator and the seller under GST?

The operator owns or manages the platform: it registers under Section 24 regardless of turnover and, if it collects payment, registers for TCS on REG-07 and files GSTR-8. The seller is a separate taxpayer who actually supplies the goods or services through the platform, holds its own GSTIN (or enrolment number), pays its own output tax and can claim credit for TCS collected from it.

What is Section 9(5) and how does it affect e-commerce?

For certain notified services supplied through an e-commerce platform — such as passenger transport, specified accommodation and restaurant services — Section 9(5) makes the e-commerce operator liable to pay the GST as if it were the supplier. In those cases the underlying supplier may not need to register for those particular supplies, and TCS is not collected on them.

How is the net value of taxable supplies calculated for TCS?

The net value of taxable supplies is the aggregate value of taxable supplies of goods or services made through the operator by all registered sellers during a month, reduced by the aggregate value of supplies returned to the sellers during that month. TCS at 1% is applied to this net value.

Does the operator collect TCS on its own supplies?

No. TCS under Section 52 applies to supplies made by other sellers through the platform where the operator collects the consideration. Supplies the operator makes on its own account are taxed normally through its regular GSTIN and returns (GSTR-1 / GSTR-3B), not through TCS.

Is e-commerce GST registration free?

Yes — the government charges no fee to file the registration on the GST portal. You only pay a professional fee if you use an expert or a service like TaxClue to map your registrations, file REG-01 and REG-07, set up TCS and file GSTR-8.

Is GST registration mandatory for sellers on Amazon or Flipkart?

A seller supplying goods through an e-commerce operator that collects TCS generally needs its own GST registration regardless of turnover. As a relief, small intra-state goods sellers below ₹40 lakh operating in a single state, with a PAN, can take an enrolment number instead of a full GSTIN under Notification 34/2023-CT. Sellers of services through such platforms usually still need to register.

When is GSTR-8 due for an e-commerce operator?

A collecting e-commerce operator files Form GSTR-8 by the 10th of the month following the tax period, reporting supplies made through the platform and the TCS collected, and deposits the TCS. The GSTR-8 data auto-populates each seller's electronic cash ledger so they can claim credit for the TCS.

How do sellers claim credit for TCS collected by the operator?

The TCS an operator reports in GSTR-8 auto-populates the seller's electronic cash ledger, and the seller confirms it through the TCS/TDS credit received facility on the portal. The credited amount can then be used to pay the seller's own output GST liability while filing GSTR-3B.

Does an e-commerce operator need to register in every state?

Yes. GST is state-specific, so an operator that makes taxable supplies or facilitates supplies through the platform must obtain registration in each state where it has a place of business. For TCS, the operator may register in a state even without a physical presence by declaring a place in that state, and it files a separate GSTR-8 per registration.

Verify Everything

Official Sources & Legal References

Every regulatory figure on this page — the sections, TCS rate, forms and returns — is drawn from primary law and official government sources. Verify them directly:

Free Download

Not ready yet?

Get the complete E-Commerce Operator checklist & document list — free.

Get Free Checklist

Instant · No spam · Unsubscribe anytime

You Might Also Need

Related Services

GST Registration (Regular)The standard registration for most businesses Composition Scheme RegistrationLower flat rate for small taxpayers Casual Taxable PersonOccasional supply, 90-day validity Non-Resident Taxable PersonForeign suppliers — Form REG-09 Input Service Distributor (ISD)Distribute ITC across branches GST TDS Deductor RegistrationNotified deductors — REG-07 & GSTR-7 GST Return FilingGSTR-8, GSTR-1, GSTR-3B & more

Continue Learning

Related Guides

Article

E-Commerce Operator Resources — All Free

GST Registration ChecklistEverything needed to register your platform and TCS collector first time Document ChecklistEntity-wise proofs required for GST registration GST Portal How-To GuideStep-by-step walkthrough of the REG-07 and portal flow GST Compliance CalendarGSTR-8 and TCS due dates for e-commerce operators Free Downloads LibraryTemplates, checklists & workbooks Free Legal DraftsReady-to-use draft formats All ResourcesGuides, calendars & checklists

Register Your Platform & Set Up TCS Correctly

Expert-managed ECO and TCS registration — REG-01, REG-07, TCS setup and monthly GSTR-8, with seller onboarding advisory. Free consultation, zero hidden charges.

Talk to a GST Expert → WhatsApp Expert

Confidential · 4.9★ Google · ₹0 Hidden Charges · Expert Managed

Ask Veda

E-Commerce Operator in Guwahati

Get Expert Help