Registration

1. Mandatory registration for e-commerce operators.
2. Registration threshold: ₹40 lakhs (₹20 lakhs for special category states).

Tax Compliance

1. File GSTR-8 (monthly return) by 10th of next month.
2. File GSTR-9 (annual return) by 31st December.
3. Pay tax on behalf of suppliers.

Invoicing

1. Issue tax invoice for supplies.
2. Include GSTIN, invoice number, date, and tax amount.

E-Way Bill

1. Generate e-way bill for inter-state supplies.
2. E-commerce operator responsible for generating e-way bill.

Input Tax Credit (ITC)

1. Claim ITC on inputs.
2. Maintain records of ITC claims.

TDS (Tax Deducted at Source)

1. Deduct 2% TDS on net value of supplies.
2. Deposit TDS by 10th of next month.

Record Keeping

1. Maintain records of supplies.
2. Maintain records of tax payments.
3. Maintain records of ITC claims.

Other Compliance

1. Display GSTIN on website.
2. Display GST rates on product listings.
3. Comply with anti-profiteering provisions.

Penalties and Interest

1. Penalty for non-compliance: up to ₹25,000.
2. Interest on delayed payments: 18% per annum.

Best Practices

1. Regularly review and update GST compliance.
2. Maintain accurate records.
3. Consult GST professionals.

References

1. GST Act, 2017.
2. GST Rules, 2017.
3. CBIC notifications.

Additional Resources

1. GST portal (gst.gov.in).
2. CBIC website (cbic.gov.in).
3. E-commerce guidelines.