Tax collection by e commerce operators requires electronic submission of supply statements and makes details available to suppliers. E commerce operators required to collect tax at source must electronically furnish a statement of supplies in Form GSTR-8 through the Common Portal or a notified Facilitation Centre, and the details so furnished shall be made available electronically to each supplier in Part D of Form GSTR-2A on the Common Portal after the due date of filing Form GSTR-8.