The present paper relates to conceptual framework of electronic commerce, its status in Oman and various challenges in success and growth. Using systematic literature review, the paper collated similar studies and literature to formulate a framework that encompasses the profile of the e-commerce in the country. With the limited studies on the same nature in the country, the emerging trend in e-commerce brought by the influx of online transactions during the pandemic led to increased interest on the topic. Literature shows that currently there is limited e-commerce activity by the private sector in Oman. The government is actively promoting a “digital society” and “e-government” services through the Information Technology Authority (ITA). Some of the most frequently requested government services are business registration and customs clearance of imported goods, payment of utility bills, payment of traffic fines, among others. In 2008 the sultanate of Oman enacted legislation governing e-Commerce, and ITA officials have recently identified opportunities in: e-payments (secure credentialing), Arabic language e-mobile content and E-Government applications. With the booming internet spending in the Middle East coupled with growth in e-Commerce, Oman is expected to have an increased total market share across the Gulf Cooperating Council countries.