Treasurer Scott Morrison has opened the door to giving online retailers a 12-month reprieve from imposing the GST on overseas purchases after industry complained the new regime would be unworkable.

Referring to a Senate committee recommendation to delay the tax earlier in May, Mr Morrison's office said the government stood by the Bill as it was introduced but noted the Senate committee's recommendations.

"As with all Bills, the government will work with the Parliament to secure its passage and consider any amendments put forward by the Opposition or minor parties," a spokesperson said.

Labor's Andrew Leigh wants a 12 month delay for online retailers to impose the GST on overseas purchases. Alex Ellinghausen

The GST was meant to apply to purchases valued $1000 or less in a month's time but legislation is yet to pass the Senate with only two sitting weeks before the intended July 1 start date.

A 12-month delay would cost the budget $70 million but e-commerce giant eBay said major online marketplaces and other stakeholders had made clear that a July 1, 2017 compliance date was unrealistic.