What is Export through an E-Commerce Operator?

E-commerce exports refer to selling goods to international customers through online platforms like Amazon Global, Flipkart Global, eBay, Etsy, or your own website. These exports can be B2C or B2B and are usually fulfilled via courier or postal modes, especially under the Electronic Commerce Export Program (ECEP).

Step-by-Step Guide to Start E-Commerce Export

1. Register your business & obtain Import Export Code (IEC)
2. Get GST registration & apply LUT to export without IGST
3. List products on global e-commerce platforms
4. Tie-up with logistics & payment gateways
5. Ensure customs compliance (shipping bills, )
6. Ship products and receive payments via Authorized Dealer (AD) bank
7. File for GST refund or claim RoDTEP benefits
8. Maintain export documentation: invoice, packing list, FIRC, eBRC

Pre-requisites to Start E-Commerce Export from India

1. 1.Business  Registration: Proprietorship/Partnership/LLP/Pvt. Ltd
2. PAN Card: For business identity
3. IEC: Apply at dgft.gov.in
4. GST Registration: Mandatory for ITC refund
5. Bank Account: For international transactions
6. Digital signature Certificate : For DGFT/GST filing
7. Logistics Tie-up: DHL, FedEx, Shiprocket
8. Product Listing: Amazon, Etsy, eBay, or own website

Legal Documentation Required

1. Commercial Invoice,
2. Packing List,
3. Shipping Bill/Courier
4. Bill of Export (via ICEGATE or courier),
5. Letter of undertaking /Bond,
6. Export Declaration Form,
7. FIRC, eBRC

GST & Customs Duty Overview

GST: Export is zero-rated. Options:

(a) Export with IGST & claim refund, or

(b) Export under LUT without IGST.

Note :- (A) TCS under Section 52 not applicable on exports.

            (b) Customs: Basic Custom duty not applicable.

( c) Export duty on notified goods. File Courier Bill of Export electronically.

E-Commerce Platform Specific Requirements

Option 1:- Amazon Global/Etsy/eBay: IEC, GST, PAN, bank account, product compliance.

Option 2:- Own Website: Add payment gateway (PayPal, Razorpay) & integrate with shipping partner.

Shipping and Logistics

1. Use courier mode for small shipments (< INR5 lakh).
2. Aggregators: Shiprocket X, iThink Logistics, NimbusPost.
3. Shipping bills are auto-filed by most couriers.
4. Follow WCO standards.

Payment & Forex Regulations

Use AD banks only. Accept payments via PayPal, Payoneer, or SWIFT. Generate FIRC & eBRC for compliance.

Refunds & Export Incentives

GST Refund: On ITC or paid IGST (Form RFD-01) RoDTEP: Refund of embedded taxes

Advance Authorization: Duty-free import of inputs MEIS: Discontinued

Optional but Recommended Compliances

Trademark registration (brand protection) Product certifications (CE, FDA)

Digital marketing (SEO, ads)

Inventory tools: Zoho, QuickBooks, Unicommerce

Useful Government & Platform Portals

DGFT: dgft.gov.in – IEC, eBRC, shipping bills ICEGATE: icegate.gov.in – Customs clearance GST Portal: gst.gov.in – LUT, refunds

E-commerce portals: Amazon, Etsy RBI/AD Bank: Forex documentation

DISCLAIMER: The information provided in this article is intended for general informational purposes only and is based on the latest guidelines and regulations. While we strive to ensure the accuracy and completeness of the information, it may not reflect the most current legal or regulatory changes. Taxpayers are advised to consult with a qualified tax professional or you may contact to our tax advisor team through call +91-9871990666 or info@semantictaxgen.in