Glossary

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There are 4 names in this directory beginning with the letter E.
E-Commerce Operator
Under the GST, E-Commerce Operator refers to businesses that offer an online platform which is a virtual marketplace where other vendors can sell goods to customers. E.g.: Flipkart, Amazon, etc.
E-FPB
E-FPB stands for Electronic Focal Point Branch. These are branches of authorized banks who can collect payment of GST. Each authorized bank will nominate only one branch as its E-FPB for pan India Transactions. The E-FPB will have to open accounts under each major head for all governments. Total 38 accounts (one each for CGST, IGST and one each for SGST for each State/UT Govt.) will have to be opened. Any amount received by such E-FPB towards GST will be credited to the appropriate account held by such E-FPB. For NEFT/RTGS Transactions, RBI will act as E-FPB.
E-Sign
E-sign or Electronic Signature is an online electronic service which allows a GST registered taxpayer/Aadhar holder to digitally sign a document. This can be configured inside the GST portal during the registration process.
Excise
Duty imposed on goods manufactured in India.