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E-Commerce Compliance & Advisory Services in India – FDI Marketplace Structuring, Consumer Protection (E-Commerce) Rules 2020, GST TCS (Section 52), Legal Metrology, DPDP & Payment-Aggregator Compliance
E-commerce sits at the intersection of more regulators than almost any other business — a single online platform must comply with FDI policy under Press Note 2 of 2018 and the FEMA Non-Debt Instruments Rules, the Consumer Protection Act 2019 and the Consumer Protection (E-Commerce) Rules 2020, GST with its special tax-collected-at-source and operator-liability provisions, the Legal Metrology (Packaged Commodities) Rules, the Digital Personal Data Protection Act 2023, the IT Act 2000 intermediary rules, and the RBI payment-aggregator framework. A wrong choice between the marketplace and inventory model alone can render an entire foreign-funded structure non-compliant.
Our e-commerce advisory practice helps founders, marketplaces, D2C brands, and aggregators build a platform that is investor-ready and audit-proof — FDI-compliant marketplace structuring, Consumer-Protection and grievance-redressal frameworks, GST and TCS registration, returns and reconciliation, Section 9(5) operator-liability mapping, Legal Metrology labelling, DPDP and intermediary compliance, payment-aggregator and escrow structuring, seller and vendor agreements, sector licences such as FSSAI, trademark protection, and funding or M&A support. Whether you are launching a marketplace, raising foreign capital, or responding to a consumer-forum or GST notice, we turn a tangle of rules into a clean compliance map.
Press Note 2
FDI Marketplace
CP Rules 2020
Consumer Protection
Sec 52 TCS
GST Collection
DPDP 2023
Data Protection
Laws & Frameworks We Work Under
Press Note 2 (2018)
FEMA NDI Rules
Consumer Protection Act 2019
E-Commerce Rules 2020
GST TCS (Sec 52)
Sec 9(5) Operator Liability
Sec 194-O TDS
Legal Metrology 2009
DPDP Act 2023
IT Act & Intermediary Rules
RBI PA / PG Guidelines
FSSAI & Sector Licences
Shops & Establishment
E-Commerce Engagements We Handle
Setup
Marketplace Entity & FDI Structuring
Choosing the right model and building a foreign-investment-compliant structure, since inventory-based e-commerce with FDI is not permitted while a marketplace can take 100% FDI.
- Marketplace vs inventory model
- Entity & FDI structuring
- FEMA / FC-GPR reporting
- Group-company conditions
- Seller-neutrality compliance
- Downstream-investment check
Consumer
Consumer-Protection Compliance
Building the disclosure, grievance, and fair-practice framework mandated for every e-commerce entity under the 2020 Rules.
- Mandatory seller disclosures
- Grievance officer appointment
- Consumer redressal process
- Country-of-origin display
- No unfair trade practice
- Return / refund policy
Tax
GST, TCS & Operator Liability
Handling the special indirect-tax regime for operators — collecting tax at source on seller supplies and discharging GST directly on notified services.
- GST & TCS registration
- TCS collection & GSTR-8
- Sec 9(5) liability mapping
- Multi-state warehouse GST
- Input tax credit
- Seller reconciliation
Metrology
Product Labelling & Legal Metrology
Ensuring every pre-packaged product listed online carries the declarations required under the Packaged Commodities Rules.
- Pre-packaged declarations
- MRP & net-quantity display
- Manufacturer / importer details
- Online-listing compliance
- Legal Metrology registration
- Country-of-origin labels
Data
Data Protection & IT Compliance
Privacy, consent, and intermediary due-diligence so the platform keeps its safe-harbour protection and is ready for the DPDP regime.
- Privacy policy & consent
- DPDP Act readiness
- Intermediary due-diligence
- Grievance / nodal officers
- Data-processing agreements
- Cookie & tracking notices
Payments
Payments & Seller Onboarding
Structuring fund flows through authorised payment aggregators and nodal accounts, with clean seller-onboarding contracts.
- Payment-aggregator structuring
- Nodal / escrow accounts
- Seller onboarding agreements
- Seller KYC
- Refund / chargeback flows
- Marketplace fee structuring
Key E-Commerce Concepts You Must Know
Press Note 2
Marketplace vs Inventory
FDI is allowed up to 100% under the automatic route in the marketplace model, but inventory-based e-commerce with FDI is not permitted — a marketplace cannot own the inventory it sells or influence sale price.
100% Marketplace
No FDI Inventory
Sec 9(5)
Operator GST Liability
For certain notified services supplied through a platform, the e-commerce operator — not the supplier — is liable to pay the GST as if it were the supplier.
Operator Pays
Notified Services
Sec 52
Tax Collected at Source
An operator must collect tax at source on the net value of taxable supplies made by sellers through it and report this in GSTR-8 each month.
GSTR-8
Net Supplies
Sec 194-O
TDS by the Operator
An e-commerce operator must deduct income-tax at source on the gross amount of sales of goods or services facilitated for a resident seller, subject to the threshold in the section.
TDS on Sales
Resident Seller
CP Rules
E-Commerce Rules 2020
Every operator must give mandatory disclosures, appoint a grievance officer, avoid manipulating listings or prices, and display country of origin and seller details.
Disclosures
Grievance Officer
Metrology
Pre-Packaged Goods
Online listings of pre-packaged commodities must show MRP, net quantity, manufacturer or importer, date, and consumer-care details before sale.
MRP Display
Net Quantity
Intermediary
Safe Harbour
Intermediary protection under the IT Act depends on observing due-diligence, publishing policies, appointing grievance officers, and acting on takedown requests in time.
Due-Diligence
Takedown
RBI PA
Payment Aggregators
Handling customer funds requires RBI payment-aggregator authorisation or partnering with an authorised one, with money kept in escrow or nodal accounts.
RBI Authorised
Escrow Account
Our E-Commerce Advisory Services
Marketplace & FDI Structuring
Model selection, entity setup, FEMA / FDI compliance, FC-GPR reporting, and group-company and downstream-investment structuring.
Consumer-Protection Compliance
Disclosures, grievance-redressal mechanism, fair-practice policies, and country-of-origin and seller-information frameworks under the 2020 Rules.
GST, TCS & Sec 9(5) Advisory
Registration, TCS collection and GSTR-8, operator-liability mapping for notified services, multi-state warehousing, and seller reconciliation.
Legal Metrology & Labelling
Packaged-commodity declarations, MRP and net-quantity display, importer / manufacturer details, and online-listing label compliance.
Data Protection & IT Act
Privacy policy, consent architecture, DPDP readiness, intermediary due-diligence, and grievance / nodal-officer appointments.
Payment-Aggregator & Escrow
Fund-flow structuring through authorised aggregators, nodal / escrow accounts, refund and chargeback flows, and fee structuring.
Seller & Vendor Agreements
Drafting onboarding, listing, logistics, and warehousing agreements with KYC, indemnity, liability, and IP-warranty clauses.
FSSAI & Sector Licences
FSSAI registration / licence for food platforms and other sector-specific registrations for regulated product categories.
Direct Tax & Sec 194-O TDS
Corporate tax planning, Section 194-O TDS compliance, tax audit, advance tax, and assessment representation.
Trademark & Brand Protection
Trademark registration, anti-counterfeiting takedowns, brand-registry support, and enforcement against infringing listings.
Internal Audit & Reconciliation
Seller-settlement reconciliation, payment-gateway and TCS reconciliation, inventory controls, and management-reporting frameworks.
Funding, M&A & Restructuring
Investment structuring, due diligence, term-sheet support, ESOPs, and group reorganisation for e-commerce ventures.
When an E-Commerce Business Needs an Advisor
Launching a Marketplace
Choosing the model, structuring the entity, and sequencing GST, consumer, metrology, and data registrations before going live avoids costly rework.
Raising Foreign Capital
FDI brings Press Note 2 conditions, seller-neutrality limits, and FEMA reporting that must be designed into the cap table before funds arrive.
Consumer-Forum Complaint
A complaint under the Consumer Protection Act or a CCPA notice for an unfair practice needs a structured, well-documented response.
GST / TCS Scrutiny
Mismatches between GSTR-8, seller returns, and settlement reports frequently trigger departmental queries requiring reconciliation and representation.
Multi-State Warehousing
Storing stock across states means fresh state-wise GST registrations and place-of-supply analysis for each fulfilment centre.
Data Breach or Privacy Notice
A breach, a user complaint, or DPDP readiness requires a privacy framework, consent records, and an incident-response plan.
Payment-Flow Restructuring
Moving to an in-house or partnered payment-aggregator model triggers RBI conditions and escrow / nodal-account compliance.
Counterfeit or IP Disputes
Infringing or counterfeit listings and brand-misuse claims need trademark enforcement and a takedown and indemnity strategy.
Documents Needed for an E-Commerce Engagement
Corporate & Regulatory
- Certificate of Incorporation, MOA / AOA
- GST & TCS registration certificates
- FSSAI / sector licences
- Legal Metrology registration
- Payment-aggregator / nodal-account details
- FC-GPR & FDI filings
- Shops & Establishment registration
Financial & Tax
- Audited financials (3 years)
- Income-tax returns & assessments
- GSTR-8 & TCS records
- Section 194-O TDS returns
- Seller-settlement reports
- Payment-gateway reconciliations
- GST returns & reconciliations
Operational & Policy
- Seller / vendor agreements
- Terms, privacy & return policies
- Grievance-officer records
- Product-listing & labelling data
- Seller KYC documents
- Data-processing agreements
- Logistics & warehousing contracts
Our E-Commerce Advisory Process
1
Discovery & Model Review
Reviewing the business model, fund flows, and cap table, and a gap-analysis across FDI, consumer, GST, metrology, and data compliance.
2
Structuring & Registration
Model and entity structuring, FDI / FEMA design, and registration of GST, TCS, metrology, FSSAI, and other applicable approvals.
3
Policy & Documentation
Drafting seller agreements, terms, privacy and return policies, and the consumer grievance-redressal mechanism.
4
Compliance Implementation
Setting up TCS and TDS processes, payment and escrow flows, intermediary due-diligence, and labelling compliance.
5
Monitoring & Support
Periodic returns, reconciliations, renewal tracking, and representation before consumer, GST, and data authorities to keep the platform audit-ready.
Why Choose Us for E-Commerce Advisory
✓
FDI-compliant model structuring
✓
Consumer-Protection frameworks
✓
GST, TCS & Sec 9(5) mastery
✓
Legal Metrology labelling
✓
DPDP & intermediary readiness
✓
Payment & escrow structuring
✓
Seller-agreement drafting
✓
Funding & M&A support
FAQs on E-Commerce Compliance in India
Can a foreign-funded company sell its own inventory online in India?
No. Under Press Note 2 of 2018 and the FEMA Non-Debt Instruments Rules, foreign direct investment is allowed up to 100% under the automatic route only in the marketplace model — a platform that connects independent buyers and sellers. Inventory-based e-commerce, where the platform owns the goods it sells, is not open to FDI. A marketplace with FDI also cannot own the inventory, cannot let any single seller (or its group) account for a large share of sales, and cannot directly or indirectly influence the sale price. We design a model and group structure that stays within these conditions.
What is GST tax collected at source (TCS) for e-commerce operators?
An e-commerce operator must collect tax at source under Section 52 on the net value of taxable supplies made by sellers through its platform, and pay it to the government with a monthly GSTR-8 return. The seller can then claim this TCS as a credit in its own GST returns. Operators must take a separate TCS registration in every state where sellers supply through them. We set up the TCS process, file GSTR-8, and reconcile collections with seller returns.
What is Section 9(5) operator liability?
For certain notified categories of services supplied through a platform — for example, specified passenger transport, accommodation, and restaurant services — Section 9(5) makes the e-commerce operator liable to pay the GST as if it were the supplier, instead of the underlying service provider. This is different from TCS and changes who raises the invoice and discharges the tax. We map which of your supplies fall under Section 9(5) and build the correct billing and tax-payment flow.
What does an e-commerce business have to disclose under the Consumer Protection Rules?
The Consumer Protection (E-Commerce) Rules 2020 require every operator to display the seller's identity and contact details, total price with a break-up, country of origin, return / refund / exchange terms, and grievance-redressal details. The operator must appoint a grievance officer (and acknowledge complaints within the prescribed time), must not manipulate prices or listings unfairly, and must not post fake reviews. Breaches can attract action by the Central Consumer Protection Authority. We build the disclosure, policy, and grievance framework to meet these obligations.
Do online product listings need Legal Metrology labelling?
Yes. For pre-packaged commodities sold online, the Legal Metrology (Packaged Commodities) Rules require the listing to display the same mandatory declarations as the physical pack — maximum retail price, net quantity, name and address of the manufacturer / importer / packer, month and year of manufacture, and consumer-care details. Importers and manufacturers also need Legal Metrology registration. We review listings and packaging artwork and set up the registration and labelling process.
How does the DPDP Act affect an e-commerce platform?
An e-commerce platform is a data fiduciary for the personal data of its customers and must, under the Digital Personal Data Protection Act 2023, process that data on the basis of consent or another lawful basis, give a clear notice, limit use to the stated purpose, keep the data secure, and respond to data-principal rights and breaches. As an intermediary under the IT Act, it must also observe due-diligence and publish policies to keep its safe-harbour protection. We prepare a privacy policy, consent flow, and intermediary-compliance framework.
Does an e-commerce operator have to deduct TDS on seller sales?
Yes. Under Section 194-O of the Income-tax Act, an e-commerce operator must deduct income-tax at source on the gross amount of the sale of goods or services of a resident seller facilitated through its platform, subject to the threshold and rate in the section. This is separate from the GST TCS under Section 52. The seller takes credit for the TDS in its income-tax return. We set up Section 194-O deduction, deposit, and return-filing alongside the GST TCS process.
Compliant Platform. Investor-Ready Cap Table. Audit-Proof Books.
Partner with our e-commerce experts for FDI-compliant marketplace structuring, GST and TCS, consumer-protection and metrology compliance, DPDP readiness, and payment-aggregator structuring for FY 2026–27.
Talk to an E-Commerce Expert