E-commerce is anything that involves an online transaction. E-commerce provides multiple benefits to the consumers in form of availability of goods at lower cost, wider choice, and saving time. The general category of e-commerce can be broken down into two parts: E-merchandise and E-Finance. E-commerce involves conducting business using modern communication instruments: telephone, fax, e-payment, money transfer systems, e-data interchange, and the Internet. Online businesses like financial services, travel, entertainment, and groceries are all likely to grow. Forces influencing the distribution of global e-commerce and its forms include economic factors, political factors, cultural factors, and supranational institutions. Goods and Service Tax or GST as it is known is all set to be a game-changer for the Indian economy. Overall it is known to be beneficial to both the consumer, business, and the Government. In India, there are different indirect taxes applied on goods and services by central and state governments. GST is intended to include all these taxes into one tax with seamless ITC and charged on both goods and services. Thus excise duty, special additional duty, service tax, VAT to name a few will get repealed and will be added into GST. For this, GST will have 3 parts CGST, SGST, and IGST. The central taxes like excise duty will be subsumed into CGST and state taxes like VAT into SGST. This going to be forward on all transactions of both goods and services, only one tax will apply which is GST comprising of CGST and SGST. IGST would be applied instead of SGST for interstate transactions. Input credit of all these taxes will be available against all the respective outputs. This paper is the outcome of a review of various research studies carried out on the Impact of GST on E-commerce. This paper examines different aspects like No threshold for GST registration, No Benefit under Composition Scheme, Tax Collection at Source by Marketplace Operator. Finally in the conclusion, one country and one tax will help the Indian economy to grow rapidly.