The unbundling of the e-commerce value-chain allowed by the architecture of the ONDC Network marks a fundamental shift from the traditional, platform-centric way of conducting e-commerce. This shift brings with it certain challenges for Network Participants in figuring out how to run their businesses effectively, and without falling afoul of the law. With that in mind, ONDC issues guides for Network Participants on various aspects of doing business on the Network. This page contains all the guidance and best practices guides released so far.


For any questions, clarifications or suggestions, please write to [email protected]. Please include the phrase "[GUIDANCE]" in the subject line so we can respond to your query as soon as possible.

1. Guidance on regulatory compliance

For Network Participants, understanding their regulatory compliance burdens in this unbundled network architecture can be a challenge, especially given that many of them are small start-ups.To mitigate this issue, ONDC - in its role as network enabler - commissions studies from time-to-time to provide some guidance to Network Participants on their regulatory compliance burdens underon specific statutes. This guidance is not intended to be comprehensive or serve as legal advice. The goal of providing this guidance is to make Network Participants aware of the broad strokes of the provisions of various statutes that apply to activities on the ONDC Network. The Network Participants should use this information to gain a basic understanding of the applicable laws, and use it as a jumping off point to conduct their ownan in-depth assessment of their specific obligations.

1.1 Guidance on Tax

Determining the tax-related liabilities for the network participants can be particularly challenging, since the existing tax laws (as they apply to e-commerce) did not conceive of a construct like the ONDC Network. To help out existing and prospective network participants, ONDC has published this guidance on the applicability of existing tax laws to transactions on the ONDC Network.


Read all TAX Guidance Documents through this link.



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