Collection of tax at source from electronic commerce operators requires collection, reporting and matching of platform-supplies with supplier returns. Collection of tax at source requires an electronic commerce operator who collects consideration for supplies through its platform to collect a prescribed percentage of the net value of taxable supplies, remit the amount to Government within a prescribed period, and file an electronic monthly statement of supplies, returns and amounts collected. Suppliers claim credit of the collected amount reflected in the operator's statement; operator-submitted supply details are matched with supplier returns, discrepancies communicated and unrectified excesses added to the supplier's output tax liability with interest. Authorities may require operators to provide supply and stock information, with penalties for non-compliance.