As they work from abroad, foreign e-commerce operators do not have a place of business in India. Their suppliers and customers are in India. In this case, will the TCS provision apply to them? If so, how can they get registration?

A registered supplier who supplies goods or services to a customer in India through an e-commerce platform from a foreign country would be liable for TCS and would need to register in each State / UT. Each State/UT has designated one administrative jurisdiction in which all ecommerce operators with business (but no physical presence) within that State/UT must register. Each State/UT has also notified the appropriate officer for the purposes of registering ECOs. Each State/UT may notify the appropriate officer for the purpose of registration of ECOs.