In this study, with the development of the Indian e-commerce market, the online market is expanding even more than the offline market. We studied how the e-commerce environment changes in such an expanding environment. Also, India currently has the second largest population in the world, with overseas e-commerce companies penetrating the Indian market a lot. Although India's infrastructure environment is improving as many foreign companies enter the Indian market, creating a better e-commerce market environment, as the e-commerce market progresses, the Indian government has begun to tighten regulations on overseas e-commerce companies. To that end, we studied how foreign e-commerce companies should enter the Indian market. And we studied and investigated how this payment method is used and what the problem is when we mainly use the Cash on Delivery (COD) payment method, which is different from Korea's e-commerce platform and e-commerce settlement method. This study is to study the features, regulations and platforms of e-commerce in India, and also to suggest strategies for the development of the e-commerce market in India.