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Management Accountant ; 57(9):44, 2022.
Article in English | ProQuest Central | ID: covidwho-2027107

ABSTRACT

The gradual upsurge of the e.commerce sector of any country is characterized by a significant addendum of online transactions to the existing physical mode of carrying on business. Online payments lie at the core of this uprise in e.commerce transactions and the Indian subcontinent with its diverse resources has been moderately adaptive towards the same. However with the advent of Covid -19 there has been an inevitable change in online payments due to restrictions of social distancing in carrying on physical mode of business and the phenomenon is conclusively bound to affect Indian e-commerce sector along with the whole world. In this context this research paper tries to determine the impact of volume and value of digital payments (like NEFT, UPI, RTGS etc.) on the volume and value of e.commerce transactions in India during the last ten years. It also tries to make a comparative study of the trends in the growth of digital payments and e-commerce transactions. The purpose is also to point out the rationale behind the growth pattern of digital payments in e-commerce transactions in India.

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