Collection of tax at source requires e commerce operators to collect and remit tax, enabling suppliers to claim credit.

Electronic commerce operators collecting payment for supplies through their platforms must deduct tax at a notified rate not exceeding one per cent of the net value of taxable supplies, remit that amount to the Government within ten days after the month-end, and furnish prescribed monthly and annual electronic statements; suppliers may claim credit for amounts so collected and operator statements are matched with supplier returns, with unresolved discrepancies added to the supplier's output tax liability and subject to interest.

---

---

---