• Km Prachi
• Vivek Kumar Nigam

E-commerce changes the business pattern from traditional shops to virtual shops, due to this number of transactions made via the Internet has increased significantly in recent years. With this changing business pattern now, Governments have to be concerned about the impact that electronic commerce may have on their tax revenues. As a result, numerous organizations and intergovernmental organizations have convened in an effort to create a solution that will work with the various nations' systems and achieve tax neutrality. In an effort to create an effective and equitable E-tax system, a variety of concepts were proposed and discussed. To do this, the proposed system that is finally approved must take into account various tax bases and systems. This study examined the various tax reforms that have been adopted in the Indian Economy for the exceptionally growing E-commerce industry. Further, the study compared their benefits and drawbacks, and determined which system would best meet the needs of E-commerce in India.

E-commerce and Taxation, E-tax, Tax reform for E-commerce Industry, Tax neutrality,

"E-commerce and Digital Taxation in Indian Economy", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.10, Issue 4, page no.e83-e91, April-2023, Available :http://www.jetir.org/papers/JETIR2304413.pdf

"E-commerce and Digital Taxation in Indian Economy", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.10, Issue 4, page no. ppe83-e91, April-2023, Available at : http://www.jetir.org/papers/JETIR2304413.pdf