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<h1>Collect tax at source: e-commerce operators must file FORM GSTR-8 electronically and report supplies on the portal.</h1> Every electronic commerce operator required to collect tax at source under section 52 must electronically furnish a statement in FORM GSTR-8 on the Common Portal, directly or via a Commissioner-notified facilitation centre, with details of supplies and tax collected; those details will be made available to each supplier in Part C of FORM GSTR-2A on the Common Portal after the GSTR-8 filing due date.