• SATEESH KUMAR M
• Prof.P.Paramashivaiah

ABSTRACT: The Goods and Service Taxes has replaced many indirect taxes, it came into existence on 1st July 2017. GST – is a form of Value added tax, it includes all indirect taxes in basket.it is a single taxation system it removing cascading taxes, it has two components – the Central GST and the State GST.GST is simplified tax administration, ensure’’ Ease of Doing Business” and promote” Make in India”. It is one of the biggest step that is taken to reform taxation process in India. It means” One Nation, One Tax” As E-commerce is new platform of Indian economy, it is equally important to take such a step towards them. E-commerce generates employment opportunities in the country. This paper examines the impact of GST on E-commerce along with Positive and Negative impact of GST on E-commerce operator. Key Words: GST, Positive impacts, Negative impacts,.

GST, Positive impacts, Negative impacts,.

"Impact of Goods and Services Tax on E-commerce companies.", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.9, Issue 7, page no.c369-c375, July-2022, Available :http://www.jetir.org/papers/JETIR2207245.pdf

"Impact of Goods and Services Tax on E-commerce companies.", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.9, Issue 7, page no. ppc369-c375, July-2022, Available at : http://www.jetir.org/papers/JETIR2207245.pdf