E- COMMERCE

Tax Collected at Source, which e- commerce players are supposed to collect from sellers, remains an issue as the government keeps postponing implementation All dealers – irrespective of size and revenues – have to be registered under GST if they are selling on e- commerce portals Dealers, howsoever small, are not eligible for composition scheme if they sell through e- commerce portals Compliance cost has increased for many small- time dealers selling through e- commerce portals; their profits are likely to come down