Main Object Clauses

  1. To carry on the business of owning, operating, managing and maintaining electronic commerce platforms, online marketplaces, web portals and mobile applications for the buying, selling, distribution and delivery of goods and services, including direct-to-consumer retail, multi-brand aggregation and business-to-business trading conducted through digital channels.
  2. To carry on the business of providing technology infrastructure, payment facilitation support, logistics coordination, warehousing, order fulfilment, catalogue management and customer support services to sellers, buyers and participants on electronic commerce platforms.
  3. To engage in digital advertising, promotions, loyalty programmes and marketing services on and in connection with e-commerce platforms, and to provide data analytics, business intelligence and consultancy services relating to online retail and digital commerce.
  4. To carry on the business of importing, exporting, trading, distributing and dealing in consumer goods, electronics, apparel, lifestyle products and other merchandise through online and offline channels, and to act as agents, distributors, franchisees and representatives for manufacturers and brands.

NIC Code: 63 — Information service activities

Related Licences & Registrations

  • GST Registration: Compulsory for every e-commerce operator and for sellers supplying through e-commerce, regardless of turnover — no threshold exemption.
  • TCS Compliance (Section 52, CGST Act): Marketplace operators must collect 1% tax at source on supplier payments and file GSTR-8 monthly.
  • FSSAI Licence: Required if you sell food products; marketplace operators need a central licence when operating across states.
  • Legal Metrology (Packaged Commodities): Every product listing and package must carry MRP, net quantity and manufacturer details.

ROC Filing Notes

  • Marketplace vs inventory model matters in the objects: if you will hold stock yourself, include trading and warehousing clauses. A pure marketplace object will not support an inventory business later without alteration.
  • MCA sometimes asks for clarification when objects mix “technology platform” with “trading” — keep the two activities in separate numbered clauses so the business model reads clearly.
  • FDI rules prohibit foreign-owned marketplaces from holding inventory; if foreign investment is planned, make sure the objects do not promise an inventory model you cannot legally run.