GST Ecommerce VPOB

Under GST in India, the Place of Supply (POS) rules determine tax applicability for e-commerce transactions. For e-commerce operators, the Value of Supply and Place of Business (VPOB) framework ensures compliance. Intra-state supplies attract CGST and SGST, while inter-state supplies levy IGST. E-commerce operators must collect Tax Collected at Source (TCS) on the taxable value of supplies. Accurate reporting through GST returns (like GSTR-8) and compliance with POS rules are essential for tax collection and distribution to the appropriate state governments.