GSTR filing: Returns and due dates for e-commerce operators

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The e-commerce business structure has been booming in India and is anticipated to grow about 6-10 times over the span of a few years from now. The major market functions like buying and selling of goods and services, transferring funds and data over the electronic network, especially the internet, forms the e-commerce business. Looking at this rapid growth rate and complexity of the tax structure, Government has provided provisions for them under Goods and Service Tax (GST) law. There are mainly two entities that are considered as sellers in e-commerce.

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