E-Commerce refers to the process of buying and selling goods and services through electronic networks, mainly the internet. It involves online transactions between businesses, consumers, and government organizations using digital platforms. In the context of E-Governance, E-Commerce represents the use of electronic systems by government agencies to provide efficient services, facilitate online payments, promote transparency, and improve interactions between government, citizens, and businesses. It enables the digital delivery of services such as online tax payments, government procurement, licensing, registration, and other administrative activities. E-Commerce operates through various models such as Business-to-Business (B2B), Business-to-Consumer (B2C), Consumer-to-Consumer (C2C), and Government-to-Business (G2B). In E-Governance, the G2B model is important as it allows businesses to interact electronically with government departments for activities like online tenders, contracts, and compliance procedures. The Government-to-Citizen (G2C) approach also uses similar electronic platforms to provide public services in a convenient manner. One of the major benefits of E-Commerce in E-Governance is increased accessibility. Citizens and businesses can access government services anytime and from anywhere without visiting government offices physically. This reduces geographical barriers and ensures that services reach people in remote and rural areas. Online portals and digital platforms provide continuous access to information and services, making governance