Collection at source by e-commerce operators requires collection, timely remittance, reporting and supplier credit matching.

Electronic commerce operators who collect consideration for supplies must withhold tax at a notified rate not exceeding one percent of the net value of taxable supplies made through them, remit collected amounts within ten days after month end, and furnish prescribed monthly and annual electronic statements; suppliers may claim credit for amounts collected, operator and supplier reports will be matched, discrepancies communicated and unrectified excess amounts added to the supplier's output tax liability with interest, and authorities may demand supply or stock details with penalties for noncompliance.

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