Collection of tax at source: e-commerce operators must collect notified rate, remit monthly and report matched supply details.

Electronic commerce operators (not agents) must collect a notified rate on the net value of taxable supplies where they collect consideration, remit the amount to Government within ten days after month-end, and file monthly and annual electronic statements detailing supplies, returns and amounts collected; statements may be rectified within prescribed limits subject to interest; supplier credit, matching of operator and supplier data, discrepancy communication and addition of unmatched amounts to supplier output tax with interest are provided; authorities may demand further supply or stock information, non-compliance attracts penalty.

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