GOODS AND SERVICES TAX AND E-COMMERCE: EXAMINING THE LEGAL FRAMEWORK AND REGULATORY CHALLENGES

The rapid expansion of e-commerce has changed the way people buy and sell goods and services in India. Online platforms such as Amazon, Flipkart, and Meesho have made business easier for sellers and consumers. To regulate these transactions, the Goods and Services Tax (GST) introduced a uniform tax system across the country. The GST law also contains special provisions for e-commerce businesses to ensure proper tax collection and compliance. This study examines the legal framework governing GST in the e-commerce sector under the Central Goods and Services Tax (CGST) Act, 2017. Specifically, it analyses key statutory provisions regarding mandatory registration, Tax Collected at Source (TCS) under Section 52, operator liabilities, and ongoing compliance mandates. This study also highlights the major regulatory challenges faced by online sellers and e-commerce platforms, including compliance burden, statutory ambiguities, and issues relating to digital transactions. This study employs a doctrinal research methodology, analysing statutes, rules, judicial decisions, government reports, and academic literature. This study suggests ways to simplify GST compliance, strengthen the legal framework, and support the sustainable growth of e-commerce in India. This study concludes that an effective and balanced GST system is necessary to support e-commerce growth while ensuring transparency, fair taxation, and legal certainty. Keywords: Goods and Services Tax, E-Commerce, CGST Act 2017, Tax Collected at Source (TCS), Legal Compliance, Digital Economy.