Instruction No. 3370/2025-GST of the Central Board of Indirect Taxes and Customs dated 17th September, 2025 on the operation of an electronic commerce platform [C18-6D1]
As at 7 September 2026. In force. No commencement recorded.
Instruction No. 3370/2025-GST
GOVERNMENT OF INDIA
Central Board of Indirect Taxes and Customs
New Delhi, dated the 17th September, 2025
INSTRUCTION
To
All Inspectors,
Subject: The operation of an electronic commerce platform by electronic commerce operators under the Central Goods and Services Tax Act, 2017, regarding.
In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Board hereby issues the following instructions
1. References have been received seeking clarification on the manner in which section 168 applies to the operation of an electronic commerce platform by electronic commerce operators.
2. The matter has been examined. Every electronic commerce operator carrying on the operation of an electronic commerce platform shall make an application in Form GST EWB-01 to the Appellate Authority within twenty days, accompanied by a fee of ten thousand rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the operation of an electronic commerce platform is undertaken, and the Appellate Authority shall dispose of it within twenty days of its receipt.
4. Difficulties, if any, in the implementation of this instruction may be brought to the notice of the Central Board of Indirect Taxes and Customs.
(Under Secretary to the Government of India)
Made under
Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Board hereby issues the following instructions". Names section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) [S10-BP2]. Vires verified.
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