This document provides answers to frequently asked questions about electronic commerce and the Goods and Services Tax (GST) in India. It defines key terms like electronic commerce, e-commerce operator, and tax collection at source (TCS). Some of the main points covered include: e-commerce operators and suppliers making supplies through e-commerce operators are not eligible for GST registration thresholds; e-commerce operators may need to pay GST on notified services supplied through their platforms; and e-commerce operators are required to collect TCS on the net value of supplies made by other registered suppliers through their platform.