E Commerce operator under GST

This discussion clarifies GST implications for e-commerce operators when selling directly to Amazon. It confirms that if you are selling goods directly to Amazon and not through their platform to third-party customers, the TCS (Tax Collected at Source) provisions under GST are not applicable. The advice also touches upon how to correctly report these sales in GSTR-1 and GSTR-3B, noting that the new column in GSTR-3B is intended for sales made *through* e-commerce operators.