Multi-seller marketplace
Platforms hosting third-party sellers (Amazon, Flipkart, Meesho models).
- Section 52 TCS at 0.5%
- GSTR-8 monthly
- Seller GSTIN onboarding
E-commerce Operator
E-commerce operator GSTIN - marketplace + TCS compliance.
Anyone who operates a digital platform facilitating supplies between sellers and buyers (Amazon, Flipkart, your own marketplace) is an e-commerce operator. Registration is mandatory regardless of turnover, plus 0.5% TCS under Section 52.
Qualified CA / CS partners7-10 working daysBest for: Marketplace platforms & aggregators
Starting at
₹3,999
E-commerce Operator
Marketplace platforms & aggregators
Mandatory under Section 24
TCS at 0.5% under Section 52
GSTR-8 monthly filing
Vendor compliance dashboard
Timeline
7-10 working days
What it is
E-commerce Operator, explained in plain English.
Under Section 24 of the CGST Act, every e-commerce operator (ECO) must register for GST irrespective of turnover. ECOs collect 0.5% TCS (Section 52) on the net value of taxable supplies made through their platform and file GSTR-8 monthly.
TL;DR
Run a marketplace? Mandatory GST + TCS at 0.5% on every seller settlement + GSTR-8 by the 10th of next month.
Key terms
The vocabulary you'll see on the portal.
ECO
E-commerce operator - the platform facilitator (not the seller listed on it).
Section 52 TCS
0.5% tax collected at source on net value of taxable supplies through the platform, being 0.25% CGST plus 0.25% SGST, or 0.5% IGST.
GSTR-8
Monthly return for ECOs reporting TCS collected and remitted.
Routes & scenarios
Match the situation to the right fix.
Specified services under 9(5)
Notified categories (food delivery, ride-hailing, accommodation) - ECO pays GST itself.
- Tax discharged by ECO
- No TCS deduction needed
- Forward charge mechanism
The process
E-commerce Operator - from kickoff to confirmation.
01
Eligibility
Determine ECO vs Section 9(5) status; map seller types and supply categories.
02
REG-01 + TCS opt-in
Standard GST registration with TCS deductor type.
03
Portal & API setup
TCS computation logic, GSTR-8 export and seller dashboards configured.
04
Filing rhythm
GSTR-8 monthly + annual statement; vendor GSTR-2B matching.
Documents required
What we'll need from you.
Upload via our secure portal. We pre-check every scan before filing - cuts portal rejections by ~90%.
Entity PAN + COI / partnership deed
Authorised signatory PAN + Aadhaar
Bank account proof
Office address proof
Marketplace platform details (URL, registered name)
Sample seller-onboarding documentation
E-commerce Operator FAQ
Common questions, answered by partners.
Still unsure if E-commerce Operator is right for your case? Book a free 20-minute consult - a senior CA / CS will walk you through your specifics.
Still have questions?
Book a free 20-minute consult with a senior partner - we'll walk through your case and outline next steps.
Talk to a partner →ECO is the platform; sellers are independent businesses listed on it. ECO collects TCS on seller settlements; sellers register separately under their PAN.
Ready when you are
Let's get your E-commerce Operator sorted this week.
A senior CA / CS will get on a call with you, confirm scope and start the work - usually within 24 hours.