A company can avail numerous advantages by utilising e-commerce in its business operations. As, its usage will diminish various operational costs but also improve the quality of products & services, new customer and supplier penetration, generation of new ways or channels for product distribution and boost speed and flexibility. Still, it is found that mostly in large firms are open to this technological transformation but it is still in the nascent stage in Small & Medium Enterprises (SMEs). The share of SMEs is enormous both in developed and developing countries. It should be remembered that e-commerce can provide various potential advantages to SMEs, but the rate of technology adoption in SMEs is still lagging. The present study maps out the determinants affecting the adoption and assimilation of e-commerce in SMEs using the Technology Organization Environment (TOE) framework.