Recent changes in the Goods and Services Tax (GST) framework are reshaping India’s e-commerce sector at a critical juncture, coinciding with the onset of the festive season. While regulatory adjustments have added compliance layers for sellers, the buoyancy of consumer demand during festivals is expected to offset some of the pressure. E-commerce platforms, which have historically relied on festive sales to drive annual revenue spikes, are now navigating a more complex tax environment.